Volcanic Eruptions and Global Climate Change Essay -- Geology Global W

Volcanic Eruptions and Global Climate Change Dynamic There has been a lot of discussion in late decades over how much volcanic emissions add to worldwide environmental change, the devastation of the ozone layer, and an Earth-wide temperature boost. This electronic research paper manages different sides of this discussion. There will be a particular spotlight on the incredible nineteenth century emissions of Tambora and Krakatoa. Chapter by chapter list Presentation The Effects of Volcanoes on the Earth Systems in General The 18- - Eruption of Tambora and its Effects on the Earth Systems The 1883 Eruption of Krakatoa and its Effects on the Earth Systems Why Some Scientists are Saying that Volcanoes Do Not Have a Great Effect on Worldwide Change End References Presentation Since the very beginning, volcanoes have been emitting on Earth. A large number of years back, they made the mainlands, and the gases they created consolidated in the environment to rain and structure the seas. Today, volcanic emissions are probably the most dreaded cataclysmic events on the essence of our planet. Their damaging powers are sufficiently amazing to clear out whole urban communities and murder innumerable quantities of individuals and natural life. There are, in any case, different impacts of volcanic ejections that we don't catch wind of on the news. One emission really has the ability to diminish the temperature everywhere throughout the globe and make a residue cloud that could wait up to five years. Magma additionally contains gases that make a little yet critical commitment to ozone exhaustion. The gigantic emissions of Tambora and Krakatoa in the nineteenth century, which will before long be talked about, are incredible instances of how volcanic ejections influenc e worldwide environmental change. The Effects of Volcanoes on the Earth S... .... Accessible from: http://netsurf.geo.mtu.edu/~ekc/climate_volc2.html. Mattox, Steve. Volcanic Gases. (1998). Site. Accessible from: http://volcano.und.nodak.edu/vwdocs/Gases/index.html. NASA Facts. Volcanoes and Global Climate Change. (1998). Site. Accessible from: http://eospso.gsfc.nasa.gov/NASA_FACTS/volcanoes/volcano.html. Bunce, Nigel and Jim Hunt. The Greatest Explosion. (1996). Site. Accessible from: http://www.physics.uoguelph.ca/summer/scor/articles/scor43.htm. Spring of gushing lava World. Pictures of Volcanoes. (1996). Site. Accessible from: http://volcano.und.nodak.edu. Ecological Protection Agency Stratospheric Protection Division. Legend: Volcanoes and Oceans are Causing Ozone Depletion. (1997). Site. Accessible from: http://biodec.wustl.edu/EnvSci/Ozone/stratosphere/legends/volcano.html.

Disadvantages of Nuclear Power Essay Example for Free

Detriments of Nuclear Power Essay Significant level radioactive waste is extremely risky, and can remain so for a huge number of years before rotting to safe levels. It is profoundly radioactive and is a significant hindrance to the development of atomic force. On the off chance that there is to be an atomic renaissance, a complex technique for managing this waste must be refined. This point itself has started an astounding number of discussions. For instance, how would you compose threat on a solid box, when in 5,000 years the word peril may not exist anymore? What images would we be able to use to tell individuals to disregard it well? As should be obvious from the chart beneath, the radioactivity of atomic waste takes around 10 000 years to come back to that of the first metal. The dark line, demonstrating the all out waste items, is the significant one. Mishaps Consider the words Chernobyl, Three Mile Island or, all the more as of late, Fukushima. What do you think when consider them? A few people were (are) so frightened of the danger of radiation and different other alarming things from past mishaps that even the possibility of such things happening again makes them totally disinclined to atomic force overall. Regarding impediments of atomic force, this is a major one. Whatever upgrades in wellbeing the atomic business has created, popular assessment might just rest in these occasions. Theres no correct answer here. In fact talking, atomic force stays one of the more secure vitality sources, however Fukushima has reminded the world what can happen when something turns out badly. Expansion Some types of atomic reactor, known as raiser reactors produce plutonium, which can, possibly, be utilized to make atomic weapons, undoubtedly in the orm of a grimy bomb. This is a regular dangerous blended in with radioactive material with the expectation of spreading the material over a wide territory to do much more harm. There are different reactors which don't have this issue, yet it is another issue that must be tended to before the chance of an atomic future can be paid attention to. Truth be told, there are reactor structures, and fills for them, which would likewise essentially lessen the measure of waste created. Fuel Nuclear energizes are, genuinely, significantly rarer than petroleum derivatives. Petroleum products in any event are made on Earth, though more than a huge number of years. Substantial components like Uranium are just made as stars kick the bucket, in supernovas. Our nearby planetary group really framed from the remaining parts of another star, so, all in all heavier components were made. Basically, once theyre gone, theyre gone. Just in molecule quickening agents can heavier components be made.

Clowns Or Clones Essay Research Paper Clowns free essay sample

Jokesters Or Ringers Essay, Research Paper Jokesters or Ringers Cloning is a word known about just late inside the last 2 or 3 mature ages. Cloning is said to hold demonstrated utile in sharpening hereditary sciences among energize creatures each piece great as universes. While human cloning is as yet a little ways off, energize being cloning has just started. Dolly the sheep was the first to be cloned thus it went on to pigs. Perhaps as we go down this line, we may some time or another work our way to cloning universes. Human cloning would just be an existent advantage to our health and could just take to an agreeable from now on ( Bernan 65 ) . Who is to express no to a superior life? Envision a universe brimming with Mini-Hitlers, familial recreates of Adolf Hitler, looking for universe control. Imagine them get bringing down a second Holocaust on an overall graduated table, killing heaps of individuals as an answer for set up a prevalent race. This situation is faraway, however this is the kind of thing individuals consider when they hear the word cloning. Cloning has ever been viewed as logical order fiction. A large number of individuals have delighted in stories about an individual using cloning building to smother the universe, likely since they hadn t anticipated that cloning should go world. The inventive movement of Dolly, a cloned sheep, alarmed individuals, including our government specialists. The House of Representatives what's more, the Senate in a split second drafted measures to entirely edit human cloning. President Clinton founded a ban on government financess for human cloning tests. He other than built up the National Bioethics Advisory Commission ( NBAC ) to go to the logical control also, moralss of human cloning. It in a flash distributed an article entitled Cloning Human Creatures: Report and Recommendations of the NBAC, which on a very basic level said human cloning is ethically inadmissible. A few territories have other than set up impediments on human cloning ; one region has even restricted human cloning. These specialists activities are nonsensical and ought to be in a split second repudiated. The government specialists ought to adjust, non boycott, human cloning. This is on the grounds that significant advantages can follow from cloning building. The moral derivations are other than just temporary. They are actuated by misguided judgment. In addition, overeager life researchers are voyaging to arraign human cloning building with or without specialists assent. I should start by quickly elucidating the historical backdrop of cloning and the techniques included. Dolly was conceived an offspring in February 1997. She was made by Ian Wilmut and his collaborators at Roslin Institute in Scotland. She was made using a strategy called substantial cell nuclear transportation. This is the place a core excluded egg cell is infused by a karyon taken from a natural structure cell. A container of power permits the reproduced egg to part. The egg is so embedded into a belly to create. This is the way the first human ringer will generally likely be made. Various of particular advantages can emerge out of cloning building. One of these is an intercession for sterility. Fruitlessness is brought about by familial deformities, damages to the generative assortment meats, inalienable imperfections and introduction to poisonous substances and radiation. Many helped proliferation engineerings have been created. This incorporates substitute female guardians for grown-up females without a practical belly, intracytoplasmic sperm infusion for guys who would t be able to deliver practical sperm, and IVF for grown-up females with out of utilization or losing fallopian tubings. Be that as it may, these intercessions have demonstrated to be amazingly wasteful and they would t be able to help individuals whose generative assortment meats have non created or have been evacuated. Twelve million Americans are sterile at kid bearing age. They will indict mature ages of agonizing and costly intercessions to hold little chance of achievement. Human cloning can offer sterile individuals a higher chance of accomplishment. A great many people are sterile on the grounds that they would t be able to deliver achievable gametes. Cloning building wouldn T require doable sperm or egg, any natural structure cell would make. This designing would have the option to cut off gametes and let barren individuals to hold their ain organic children. Cloning designing may even thwart clinical sorrow, separation, and implosion among sterile individuals ( Bernan 62 ) . This is on the grounds that sterility as often as possible prompts them. Cloning building can help sharpen cistron treatment, the existent correction or supplanting of broken cistron successions. Quality treatment is by and by constrained on account of wasteful vectors, or infections that pass on new cistrons into cells. A transcript of a broken cistron is in each cell of the natural structure. These infections must taint everybody of these cells and supplant the defective cistrons with the ordinary cistrons. Notwithstanding, these vectors just contaminate a baffling little entirety of cells. This regards cistron treatment wasteful. Human cloning can adjust this. Researchers can discover which cells recieved the desired cistron change using fluorescent tages ; the cells that were influenced would shine. Cloning building would let researchers to take a phone that had it s genome altered and use it to deliver a descendants. The following child and its children would ship the adjusted cistron in each cell. Cloning building might be capable fix Tay-Sachs illness, cystic fibrosis, strong dystrophy, and Huntington s ailment. Another advantage of human cloning is that it will let researchers to break comprehend cell qualification. Research on the fundamental methodology of cell qualification can lead to emotional new clinical mediations. Cell qualification is the place a root cell, found inside undeveloped organisms during the initial two hebdomads of advancement, practices into cells that perform explicit maps. These cells have the conceivable to form into a cell in the human natural structure. Scholars do non cognize which inside/outside variables instigates a root cell to form into a particular cell, regardless of whether it be a musculus cell or a nervus cell. A superior anxiety of cell diffe rentiation will let life researchers to change root cell into which ever cell that he/she wants. Consume and spinal string hurt casualties may be furnished with unnaturally delivered supplanting tissues. Harm done by degenerative surprises like diabetes, Parkinson s illness or Alzheimer s infection may be turned around. Scholars may have the option to make assortment meats for unite using basically a dead covering cell. Moral derivations engaged with human cloning is simply ephemeral. This can be appeared in the advancement of In Vitro Fertilization ( IVF ) . During the 1960s A ; 1970s, restrictions of IVF contended that it was unreliable, children would be disfigured, American family units would be devastated or changed, and it was against God s will. These are the equivalent articulations being utilized against human cloning. Eighty-five for every centum of Americans thought IVF ought to be banned during the 1970s. Open estimation changed when they saw Louie Earthy colored, the principal kid conceived using IVF. People groups saw that he was just a child. Their fears of IVF died down ( Yeast I ) . It turned into a regular clinical procedure inside a couple of mature ages. This will most presumably be the case with human cloning. A considerable lot of the moral proclamations against human cloning are actuated by misguided judgment. The Mini-Hitler situation recorded above is faraway, however that is exactly the kind of thing individuals consider when they hear the word cloning. People groups believe that cloning designing can deliver an accurate transcript of a bing adult individual. This International Relations and Security Network T valid. Cloning building can simply deliver a cloned incipient organism. The undeveloped organism must create in a belly. The created kid must see youth and pre-adulthood. People groups think that a ringer will be both typically and genuinely indistinct to its provider. This other than isn T valid. The ringer will probably be undefined genuinely, yet non typically. Qualities add to the variety of our capacities and limits, however our conduct and viewpoint is perpetually molded by natural variables. Indeed, even undefined twins show contrasts in social and mental highlights ( Gasber, 12 ) . Attempting to clone a future Adolf Hitler may on the other hand deliver an unobtrusively capable painter. Ethicists are worried about the possibility that that a low-level classification of universes will be made as tissue and organ suppliers. They are worried about the possibility that that the privileges of these ringers will be abused. These dreads are revolting and regrettable. These ethicians have been the survivors of misguided judgment. Cloned universes could no more be collected for their assortment meats than individuals can be today. Another moral scrape is the mental prosperity of the cloned kid. People groups ask what kind of a relationship a cloned child will hold with his/her parent that is truly indistinct. They are clever of how the child will cover with the power per unit region of perpetually being contrasted with a regarded or dearest person who has just lived ( Gasber 15 ) . We have to recover that the individual a large portion of import factor affecting the nature of a child s life is the adoration and devotedness he/she gets from guardians, non the techniques our fortunes of the individual s birth. Since kids created by cloning will likely be exceptionally needed children, there is no ground to accept that with great reding support for their folks they will non see the adoration and consideration they merit. What will life resemble for the main coevals of cloned kids? Bing at the inside of logical and mainstream going to will non be simple for

Teaching Plan for Patients with Hypertension Essay

Showing Plan for Patients with Hypertension - Essay Example These patients are made out of moderately aged grown-ups living alone in rural territories. Setting: Private Doctor’s Office Anticipated Client Outcomes: 1. Patient ought to have the option to track two circulatory strain readings daily. Circulatory strain is checked through a computerized sphygmomanometer once in the first part of the day and toward the evening. 2. Patient ought to have the option to keep an observing sheet for day by day admission of endorsed hostile to hypertensive medicine. Patients ought to likewise have the option to verbalize understanding on the insurances in taking drugs. 3. Patient ought to have the option to eat a fair eating regimen with severe evasion of nourishments wealthy in fat and salt. This is estimated through cholesterol assurance and correlation with recently got outcomes. Philosophy: Patients will be partitioned into two gatherings with at least five individuals each. Instructing classes are led each week. These patients are determined t o have Stage 1 and Stage 2 Hypertension with systolic circulatory strain of 140-179 and diastolic weight of 90-109 (McGowan 6). They have been endorsed with an assortment of hostile to hypertensive meds, which are all taken each morning. Freebees will be dispersed a day preceding conversation with the goal that patients can do a development perusing and get ready inquiries, subsequently, encouraging dynamic support. During class, fundamental data about pulse and hypertension will be given through talk conversation the guide of intensity point and video introductions. The data introduced principally comprises of definition, physiology, signs, manifestations, treatment modalities and inconveniences of hypertension. All these data are talked about utilizing generally layman’s terms to encourage better comprehension among patients. Patients will be educated on the best possible utilization of advanced sphygmomanometer. On the off chance that there is inaccessibility of sphygmoman ometer, it will be recommended to purchase the least expensive yet solid ones. In the event that it is inaccessible because of budgetary requirements, patients who live in an area are urged to share the sphygmomanometer among them. Record books are accommodated every patient. These log books are separated into four sections †the principal segment is for pulse perusing toward the beginning of the day, the subsequent segment is for the counter hypertensive drug, the third is for circulatory strain perusing at night, and the fourth segment is for extra comments. In the fourth segment, patients can compose their notes, for example, the side effects experienced for that day. Appropriate utilization of advanced sphygmomanometer is instructed through exhibition. The medical caretaker will tell the best way to appropriately apply the BP sleeve on a volunteer patient’s arm (5). Pointers will be given with the goal that patients can without much of a stretch recollect the area of the sleeve. Most computerized sphygmomanometers require one dash of a catch to encourage perusing, so the medical attendant will concentrate on examining the do’s and don’ts while the sphygmomanometer is perusing. The attendant will likewise talk about the ordinary range for circulatory strain (8) and the significance of adherence to admission of recommended drugs. Nearby with this, the attendant will underline that pulse readings of 100/70 and underneath will require the patients not to take the prescription incidentally to stay away from abrupt drop in circulatory strain. In cases this way, close checking of circulatory strain must be done to dodge unexpected hypertensive scenes. Since these patients are living alone, they are likewise liable for the arrangement and determination of their nourishments.

Theories surrounding the War on Terrorism shouldn't be so be Term Paper

Hypotheses encompassing the War on Terrorism shouldn't be so be confused Critical Analysis - Term Paper Example From a Foucauldian viewpoint, it could be contended that no hypothesis is extreme and all speculations are basically described by the nearness of existing force structures and force balance inside. Universal relations hypothesis also is a field of talk which compares to existing force structures and methods of information creation. At the point when we challenge the solidarity, lucidness and self-proof of such speculations from the viewpoint of genuine sufferings and agonies of individuals who interact with the war on fear, the focal proposes of these hypotheses start to crumple. The motivation behind the paper is to fundamentally analyze the predominant hypotheses in worldwide relations against the setting of the progressing war on fear. The paper would give a general outline of the major hypothetical declarations by various schools more or less and would attempt to show that how constrained and narrow minded they are in portraying the war on dread. Additionally, an endeavor to have a look at the courses through which predominant universal relations hypotheses duplicates the overarching compositions, power structures a disparities is likewise the point of the paper. Additionally, a portion of the Gramscian apparatus will likewise be utilized in paper for deconstructing the real powers behind the war on fear. II. ... At present, numerous scholars from over the main schools bolster war on dread dependent on numerous questionable contentions. In old style authenticity, request and strength are the deciding variable of any worldwide request dependent on country state framework. Change is considered as the collection of more abilities and assets. The exemplary pragmatist investigation of Iraq War is viewed as a forces battle between Saddam’s system and American realm for building up authority in the Middle East. The War on Terror, from a great pragmatist perspective, is only geopolitical vital game. The neorealist hypotheses consider authority to be the result of the expanding centralization of intensity and capacities with a solitary state or an alliance of willing states. Such a circumstance is set apart for the capacity of that solitary state or alliance to control the entire worldwide framework for the securities of their tight geopolitical interests. Neorealism hence would see the war on dread because of developing unipolarity in the post cold war world where the United States and the NATO could assault any protester nations freely. In addition, the war on fear would be viewed as an endeavor by the authoritative forces to amplify their control of crude materials and streams of capital and merchandise. Particularly, war on dread was pursued for securing the American interests on the inlet oil. Basic authenticity is of the view that no measure of intensity is sufficient in making sure about security and request in a disordered worldwide framework which is described by the nonattendance of real worldwide administration structures. Incredible forces need to manage the developing forces that might challenge their forces from the earliest starting point itself. The thought of pre-emptive strike is

Your College Admissions Timeline

Sophomore Year Looking ahead to the college application process, it is imperative to have a roadmap to follow. The most successful applicants begin to plan for their college application during the sophomore year of high school. By beginning to plan for the college admissions process early, applicants can better position themselvesand significantly reduce the stress. Sophomore Year Fall -Begin standardized test preparation for the PSAT. -Implement Reading Plan to build vocabulary (select magazine or newspaper to read on a weekly, if not daily, basis). Create vocabulary lists. -What you do over the summer matters. Think ahead to the summer Prepare to take advantage of an academic, volunteer or professional opportunity. Spring -Sit for 1 SAT Subject Test (US History, Literature, Biology). -Build your applicant profile. Plan to pursue 2 or more extracurricular activities and pursue courses that will challenge and differentiate you. -Take a practice SAT or ACT. Junior Year Fall -Register and identify test date for the SAT. -Continue your SAT test preparation. -Take 1 or 2 SAT Subject Tests (Chemistry, Language, Writing, Physics). -Sign up for 2-4 Advanced Placement Courses/Tests in the subjects that you are most comfortable with. -Implement a reading plan to build vocabulary (select 1 fiction novel to read/month outside of assigned school readings). Spring -Sit for the SAT and other SAT Subject Tests. -Connect with college counselor and coach. -Draft an initial list of colleges. -Set up College Visits (optional). Senior Year Summer -Finalize list of colleges. -Create a schedule for college interviews. -Brainstorm and draft personal statement. -Address any outstanding standardized tests or re-dos. Early Fall -Create schedule of ED, EA, RD applications. -Prepare Common Applications. -Recruit recommenders. -Implement Reading Plan to build vocabulary (select 1 non-fiction book to read/month outsides of assigned school readings). Fall/Winter Write essay supplements for college applications. Sit for SAT or Subject Tests (October) as needed. Are you interested in connecting with one of our college coaches to help you through your college application process? ; Would you like to know more about the college application process, as written by some of our own coaches and tutors? Read on below! Tips to Rock the College Admissions Interview Ask an Expert: Do Colleges Consider Campus Visits in their Admissions Decision? How to Use Your ACT Scores to Bucket Your College List

Introduction to Macroeconomic Essay Topics

Introduction to Macroeconomic Essay TopicsA macroeconomic essay is a term commonly used by employers and students in a variety of different fields to describe the application of economics to the everyday process of business and economics. Macroeconomics is the combination of microeconomics and macroeconomics in the same business environment.As with any macroeconomic topic, there are several different ways that you can approach this endeavor. You could take a textbook or course guide that is free and begin studying from that. Another approach would be to take a course that is offered through an online provider.We live in a day and age when technology and communication have made our knowledge and perspectives almost universal in this present day and age. Many people today simply do not have time to go to a classroom and study any longer, which of course is the correct approach if you are considering taking a class that is online. Taking classes online is so convenient for many of us th at we often prefer it to having to sit through another day of classes.In the same vein, we often focus on a different macroeconomic topic in the privacy of our own home, especially in the office. That is to say that instead of focusing on a traditional single class in a lecture-style environment, a person could instead focus on many smaller classes, all in the comfort of your own home. A person could also take a course that comes complete with online training and e-books that are readily available for study.One of the things that you need to look at when considering a different approach for macroeconomic essay topics is how much time and effort you are willing to put into the project. If you are able to get the degree that you want but are unable to devote the time or energy necessary to get it, then this approach is definitely worth considering. On the other hand, if you are interested in working but don't have the time to get the education needed, then online courses might be some thing that fits your needs perfectly.One thing that you will need to do before beginning to examine different options for your macroeconomic essay topics is to think about the kinds of topics that you would like to write about. There are many things that you will need to take into consideration before you can choose what kind of essay you would like to write, such as the audience that you are targeting, whether you would like to focus on people with varying levels of education, and whether you would like to focus on a single topic or many different topics.If you have never taken an online course in economics before, it is definitely important to review all of the microeconomic essay topics that you have been considering. For those who are familiar with microeconomics and macroeconomics, these topics are nothing new to them. As long as you take the time to do a little research on your own, you should be able to begin the process of applying these concepts to your business world.

Outline Of A New Deal - 872 Words

I will introduce the New Deal. I will identify it, discuss the important background circumstances for it, and assess the historical significance. The New Deal was a series of social and economic programs enacted in the United States to fix the depression When Franklin D. Roosevelt became president in 1933. The New Deal had two period that was the First New Deal which was from1933 to 1934 and the Second New Deal which was from 1935 to 1938. Moreover, the New Deal had three main cores: Relief, Recovery, and Reform. Thus, President FDR`s main way could also be described as the 3 Rs. The Relief was the first task that found methods to identify and improve the worst suffering. It helped people gain jobs, foods, and living places (LP 165-166). The Recovery was a task that included numerous programs to restore the economy to normal levels. Furthermore, Reform was to adjust and change the capitalist system so that it could fix conditions that could cause depression and prevent a repeat depression(LP 166). As the textbook states, â€Å"On November 8, 1932, American voters-22,821,277 in all- overwhelmingly selected Roosevelt over the Republican Hoover, Socialist Party candidate Norman Thomas, and the communist Party`s William Z. Foster, thereby making FDR the first popularly elected Democrat to the office of the president in eighty years, since Franklin Pierce in1852† (LP 164). In 1933, when Franklin D. 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Term Paper Edgar Allan Poes Infatuation with Death

Edgar Allan Poes Infatuation with Death Ralph Emerson once wrote, Talent alone cannot make the writer. There must be a man behind the book. Edgar Allan Poe acquired the ability to write Gothic horror through the tragedies that existed in his life. At three years old Poe lost his mother and father. Grief and sadness overwhelmed Poes childhood and eventually his literary style. By temperament and mournful personal experience, Poe was drawn into the contemporary cult of death (Kennedy 111-33.) In his shocking and lurid tales of horror, The Masque of the Red Death, The Tell-Tale Heart, and The Cask of Amontillado, Edgar Allan Poe reveals his obsession with death and suffering through the development of his characters and†¦show more content†¦The idea of the protagonist fighting a counterpart occurs so often in Poes works that critics often suggest that it indicates Poes attempts to work out, through his writings his own inner conflicts (Chua 350.) In the short story, the nameless narrator attempts to defend his normality, yet he confesses to murdering an old man. He has nothing against this man except, his pale blue eye. In John Chuas critique, Critic Charles E. May, however, he interprets the eye bit as an organ of vision but as the homonym of I. Thus, what the narrator ultimately wants to destroy is the self, and he succumbs to this urge when he could no longer contain his overwhelming sense of guilt (Chua 351.) This irrational fear creates the conflict and leads to the narrators decision to kill the man. He watches the old man sleep every night for a week. On the eighth night the man hears the narrator and wakes up. The narrator remains in the dark room for hours until he eventually acts on his temptation, screams, and murders the old man. He carefully dismembers the body and hides him underneath the floorboards. Three police men knock on the door, after convincing the officers nothing bad happened they sit down to chat. Suddenly, the n arrator hears a noise that gets louder and louder until the narrator freaks out. At that moment, he confesses to murdering the old man and shows them where he hid the body. In theShow MoreRelated Biography of Edgar Allan Poe Essay11890 Words   |  48 PagesBiography of Edgar Allan Poe Edgar Allan Poe was born at 33 Hollis Street, Boston, Mass., on January 19, 1809, the son of poverty stricken actors, David, and Elizabeth (born Arnold) Poe. His parents were then filling an engagement in a Boston theatre, and the appearances of both, together with their sojourns in various places during their wandering careers, are to be plainly traced in the play bills of the time. Paternal Ancestry The father ofRead MoreANALIZ TEXT INTERPRETATION AND ANALYSIS28843 Words   |  116 Pagesof the conflict and establishes some new equilibrium or stability (however tentative and momentary). The resolution is also referred to as the conclusion or the denoument, the latter a French word meaning â€Å"unknotting† or â€Å"untying†. Although the terms exposition, complication, crisis, falling action and resolution are helpful in understanding the relationship among the parts of some kinds of narrative, all plots, unfortunately, do not lend themselves to such neat and exact formulations. Even when

Stonewall, Hiv / Aids, And The Adoption Crises - 1128 Words

Stonewall, HIV/AIDS, and the adoption crises are the major events that raised awareness for LGBT rights and ultimately led to the Obergefell v. Hodges supreme court case victory. The idea of being gay had been under wraps since the beginning of time. In fifteen thirty, Henry VII created the Buggery Act, defining homosexuality as a crime punishable by death. Later, in eighteen eighty-five, Parliament passed an amendment brought forth by Henry Du Pre Labouchere making it legal to prosecute gay men. This law did not apply to lesbian women, because the idea of two women being in any type of romantic relationship was unthinkable at the time. The Gay Rights Movement ignited after the Stonewall riots in June 1969. The movement started right towards the end of the civil rights movement, so the nation was growing weary of constant protests, peaceful or not. Martin Luther King Jr. died just over one year before Stonewall, leaving America little time to recover from the end of one major movement to another. The propaganda quickly spread across the country and gained national attention that has stayed relevant since then. Stonewall was the first major event that shook t he United States and made the the importance of lesbian, gay, bisexal, and transgender (LGBT) rights known. In the 1980s and 90s, the Human Immunodeficiency Virus/Acquired Immunodeficiency Syndrome (HIV/AIDS) epidemic once again brought major national attention to the LGBT community- but this time in a negative way.

Good Health And Wellbeing Through Exercise 7 - 1434 Words

Good Health and Wellbeing Through Exercise 7 Exercising also gives people discipline. It teaches people about hard work, failure, and success. This is because almost all of life’s lessons about failure and success can be learned from just one workout session. When people exercise, they put a lot of pressure on their body and spend a lot of energy, so it does not take long for their body to become tired. When the body starts to get tired, it sends pain signals to the brain and the brain first thought is to stop whatever is putting pressure on the body, so the pain will go away. Therefore, it will send all types of messages to try to make the person stop working out. This is similar to the process anyone has to go through in order to be successful, like when college students spend hours studying in order to reach a certain goal. The process is very difficult and everyone experiences obstacles along the way, so naturally the mind starts to question itself and the persons intentions which becomes stressful and at some point in time it makes most people just want to give up and stop trying. However, during exercise, whenever anyone gets through those thoughts of quitting, and through the painful hard work that it takes to finish the workout they become stronger, not only physically but mentally as well. When most people begin exercising, they find it hard to believe that doing just a bit of physical activity everyday will physically change their body and make them lookShow MoreRelatedEarly Childhood Teacher And A Psychologist1525 Words   |  7 Pages â€Æ' Item Title Page 1. Introduction 3 2. Job Description 7-5 2.1. Early Childhood Teacher 4 2.1.1 Tasks 5 2.1.2. Personal Requirements 5 2.1.3. Education and Training 5 2.2. Psychologist 5-7 2.2.1 Tasks 5 2.2.2. Personal Requirements 6 2.2.3. Education and Training 7 3. My Personal Skills, Attributes and Values 7-8 3.1. Skills 7 3.2. Attributes 7 3.3. Values 8 4. Which Job Do I Suit Better? 8 Contentsâ€Æ' 1. Introduction Two jobs that I have always been extremely interested in include, an early childhoodRead MoreAn Evaluation Will Be Deducted On The Health Inequalities Among Australians1689 Words   |  7 Pagesdeducted on the health inequalities among Australians. Secondly, a further evaluation to appraise and identify the causes, scope and impact on the health and well-being of [the] individual (s), families and community. Thirdly, describe the paradigms and accountabilities that Government and non-Government Organisations [NGO] assume across community services and health sectors to improve the health and wellbeing of Australians. 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Along these lines the expense of having this mechanical progressions and supplies are incorporated in regular expenses inRead MoreHealthy Eating Habits for Children 0-51697 Words   |  7 Pageseating habits early in life contributes to the lifelong wellbeing of children. â€Å"Between the ages of one and five, children grow and develop rapidly, so it’s really important that they get all the energy calories and other essential nutrients protein, vitamins and minerals that they need for healthy growth. Their appetite will vary too, so don’t force children to eat if they don’t want to† (â€Å"Health eating for children under 5,†Ã‚  2009, para.  5-7). In today’s modern society children spend more time eatingRead MoreThe Effects Of Physical Activities On The Human Body1572 Words   |  7 Pagesof regular physical activity. One of the major concerns of Americans’ today is to stay healthy. 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It occurs when you eat and drink more calories than you burn through exercise and normal daily activities. Your body stores these extra calories as fat. Obesity also has an affect on things other than your weight like: your energy, health, and economic wellbeing. Obesity has been increasing lately and, despite the many causes of it, the most standard are psychological, enviro nmental, and genetic. The most obvious

Corporate Law Associted Dividends under Section 254SA

Question: Describe about the Corporate Law for Associted Dividends under Section 254SA. Answer: Introduction Walter and Shirley Tate are retired people who have invested in a retirement savings company called Happy Days Ltd and are enjoying all the services that are provided by them. However, certain changes in the policies of Happy Days have been brought about by them, and this has been detrimental to the best interest of Walter, Shirley and other aged personnel using the services of Happy Days. These issues shall be analyzed in this paper by taking reference of the Australian Case laws and the Corporations Act 2001 (Cth). Rules The rules associated with the Corporations Law shall be discussed first to understand the statutory requirements in each case. These rules shall be discussed in the subsequent paragraphs. The Corporations Act 2001 deals with the payments of dividends and about dividends in general in Part 2H.5, Sections 254SA to 254W. It is essential to note the contents of each of these sections. Section 254T provides the circumstances in which dividend is supposed to be paid by a company to its shareholders or investors. A company is not liable to pay a dividend unless a few circumstances. These are: The assets of the company exceed its liabilities before the declaration about the payment of dividends is made and at the same time, the exceeding amount of assets should suffice to pay for the dividend; When the dividend is being paid, its payment should be fair and reasonable to all classes of shareholders in the company; The fact that the organization is giving a dividend to the shareholders should not be prejudicial for the company towards its eligibility to pay the creditors. Further, in Section 254U, it has been stated that it is entirely for the directors to decide to determine whether a dividend shall be paid or not. It is also the discretionary power of the directors to fix the amount that shall be paid, the time when the payment shall be made and the method of making the payments. In the case of Industrial Equity Ltd v Blackburn, (1977), it was ruled by the High Court of Australia that the payment of dividend is a discretionary right in the hands of the company. There is also no liability on the company that they have to continue with their payment of dividends only because it has paid them once (Vickery Pendleton, 2006). The benefit can be called back at any point by the company unless there is anything contrary available in writing. Further, in the case of Commissioner of Taxation (Cth) v Sun Alliance Investments Pty Ltd (in liquidation), (2005), the High Court of Australia ruled that calling back the payments of dividends is a right held by the company and can be executed even without taking consent of the shareholders. It is a general principle in corporate law that the business should work according to the wish of the shareholders. However, if the directors of a company, in the course of its operation realize that a particular strategy is for their benefit, and that is not acceded to by its shareholders, then the directors can either call for a meeting of the shareholders. Then he can decide on the wish expressed by the majority or can take a suo moto decision for the best interest of the company (Lowry Dignam, 2006). Two case laws can be cited in this regard. In the case of Astley v Austrust Ltd, (1999), it was ruled by the High Court that where the directors want to expand their business for the best interest of the company, they can go ahead with the decision provided it does not bring upon bigger liabilities on the company thereby making the shareholders lose their interests with the company (Hawk, 2005). Further, in the case of Commissioner of Taxation (Cth) v Sun Alliance Investments Pty Ltd (in liquidation), (2005), the High Court ruled that even when a particular class of shareholders does not agree with any decision of the management, the management is at liberty to choose the decision that they wish to take provided the decision is in the best interest of the company (Gibson Fraser, 2013). As far as the increased fees and the revised rates of the company are in question, it should be noted that this is governed by the rules laid down in the agreement between the company and the party. In this regard, certain case laws can be discussed that uphold this view of the judges. The case of Copyright Owners Reproduction Society Ltd v EMI (Australia) Pty Ltd, (1958) should be discussed firstly. In this case, the Copyright Owners claimed for a certain amount from the plaintiff for rendering services for the first two years. However, from the third year, the rates were revised, and they started charging an extra amount. This led to differences between the plaintiff and the defendant (Ferrara, 2013). However, the High Court ruled that where the contractual agreement states that the rates can be revised based on the terms and policies of the company, there is nothing that can prohibit the Copyright Owners from doing so (Gibson Fraser, 2007). Another case that has to be discussed is that of R v Associated Northern Collieries, (2011). In this case, the court ruled that unless there is any expressed written agreement, on the contrary, a contractor is eligible to revise rates of rendering services with an increase in taxes and standards of living (Dine Koutsias, 2007). The Corporations Act provides that the authorities should take due diligence in the dissipation of their duties in the everyday schemes. However, it also provides that, in case, they commit any negligence in the course of their everyday activities, then the company remains liable in those circumstances (Brudner, 2014). However, there is a general defense available in the hands of the companies in this regard. If any person contributes towards the negligence of the company, then the company can claim immunity under the same. In the case of Joslyn v Berryman, (2003), the High Court gave the ruling that when a bystander in a wrestling match in spite of knowing that he is incapable of running away in case of scuffle, chose to keep standing there, cannot claim for a compensation later because of his losses suffered in the matter. Again, in the case of Liftronic Pty Ltd v Unver, (2001), the High Court gave the ruling that contribution in any negligence does not bring any liability on the tortfeasor. Rather, the other party remains liable in such matters (Boros Duns, 2010). Defamation is said to have been done when one person or entity makes false or derogatory remarks about another person in front of a third person. There are certain defenses available against defamation. These defenses include the speaking of truth or expressing an honest opinion regarding any person, publication of the matter in the case of public interest or absolute privilege in the thing or case of innocent dissemination (Bainbridge Bainbridge, 2009). The case of Theophanous v Herald Weekly Times Ltd, (1994) can be taken in this regard. In this case, it was said that where genuine or honest interpretations are provided, then the offense of defamation is not committed against the individual. However, hatred or hate speech does amount to defamation, and this was substantiated by the ruling of the High Court in the case of Dow Jones and Company Inc. v Gutnick, (2002). Application Happy Days in the given scenario is a company that used to pay dividends to the investors on a yearly basis. However, recently, it has decided that it would not pay the dividends and use the money generated by expansion and growth of the company. There is no law that Happy Days is bound to keep paying dividends to the investors over a continuous period. Expansion and growth of a business are one of the most important aspects of making a business successful. Thus, to maintain this success, if Happy Days tries to stop making payments of dividends and utilizes that money generated for the said purpose, there is nothing that should stop them from doing this. Walter and Shirley cannot claim that the company is bound to pay them dividends. Moreover, the relied on the money for funding their yearly trip to New Zealand to meet their son which is entirely their personal trip. Happy Days is under no obligation to prepare funds for their individual investors' personal trips. Hence, it can be sa id that there is no obligation on the part of Happy Days to keep their payments of dividends. As far as the second issue is concerned, it can be said that Happy Days is free to choose any locality where they wish to expand their business. Till the time they are not causing any disturbance or imposing any obligation on the present residents to move to their new locality, there is no law that can ask them not to buy any expansion project. As such, in the present scenario, it can be said that as far as Walter and Shirley are in question, if they are allowed to retain their living place, they cannot ask Happy Days to revise any of their decisions. Neither Walter nor Shirley can compel Happy Days to revise any of their decisions. They are not bestowed with the responsibility of making sure whether older Australians would prefer staying there or not. Hence, it is not justified on their part to ask Happy Days to make changes accordingly. Coming to the third issue, it is well established in the factual background that the contract between Happy Days Ltd and the residents allowed for reviewing the annual fees. As such, it can be said that the residents were aware that the fees could be renewed at any point in time, and they had, in fact, agreed to this. Hence, they cannot state that the 30% increase in the annual fees is against their interest. Whatever the reasons in the hands of Happy Days may be, the residents cannot claim otherwise. If they feel that the hike is unreasonable, they can approach the appropriate authorities howsoever. Walter and Shirley in the given situation can claim for an annual review for their losses. However, they cannot resort to any other means at this point. Nevertheless, it should also be noted that Walter is an aged individual and the Chairman of Happy Days did owe certain responsibilities while entering into heated discussions with him. This breach on the part of the Chairman was not a welcome move. However, Walter can on these grounds claim for compensation from Happy Days because of his miserable condition and the upcoming knee replacement surgery. Nevertheless, the courts shall take into account if there was any contribution towards the act by Walter. Howsoever, the defamatory statements made by the Chairman in this regard are not acceptable in the matter, and Walter can claim for compensation in this regard. Conclusion The matter can be concluded on the following points: That Happy Days can call back its payment of dividends; That Walter cannot stop Happy Days from the expansion project; That Happy Days can increase their fees. However, the same can be revised; Walter can claim for compensation because of the defamatory statements made against him by the Chairman of Happy Days. References Astley v Austrust Ltd, HCA 6 (1999). Bainbridge, S. Bainbridge, S. (2009).Corporate law. New York, N.Y.: Foundation Press. Boros, E. Duns, J. (2010).Corporate law. South Melbourne, Vic.: Oxford University Press. Brudner, A. (2014).The unity of the common law. Oxford: Oxford University Press. Commissioner of Taxation (Cth) v Sun Alliance Investments Pty Ltd (in liquidation), HCA 70 (2005). Copyright Owners Reproduction Society Ltd v EMI (Australia) Pty Ltd, HCA 54 (1958). Davis Investments Pty Ltd v Commissioner of Stamp Duties (NSW), HCA 22 (1958). Dine, J. Koutsias, M. (2007).Company law. Basingstoke: Palgrave Macmillan. Dow Jones and Company Inc. v Gutnick, HCA56 (2002). Ferrara, M. (2013).Gale business insights handbook of global business law. Detroit: Gale. Gibson, A. Fraser, D. (2007).Business law. Frenchs Forest, N.S.W.: Pearson/Prentice Hall. Gibson, A. Fraser, D. (2013).Business law 2013. Frenchs Forest, N.S.W.: Pearson Australia. Hawk, B. (2005).Annual proceedings of the Fordham Corporate Law Institute. Huntington, NY: Juris Pub. Industrial Equity Ltd v Blackburn, HCA 59 (1977). Joslyn v Berryman, HCA 34 (2003). Liftronic Pty Ltd v Unver, HCA24 (2001). Lowry, J. Dignam, A. (2006).Company law. Oxford: Oxford University Press. R v Associated Northern Collieries, HCA 73 (2011). Theophanous v Herald Weekly Times Ltd, HCA 46 (1994). Vickery, R. Pendleton, W. (2006).Australian business law. Frenchs Forest, N.S.W.: Prentice Hall/Pearson Education Australia.

Roles of an addiction counselor free essay sample

An addiction counselor has many roles; counselor is only one of them. Others include interventionist, mediator, advocate, change agent, adviser, and facilitator (Lecture Module 4, 2013). While treating a client those roles are constantly changing and are necessary to help a client to overcome addiction. In addition the counselor must be able to maintain a balance of ethical, moral, and legal behavior while treating their clients. This may seem easy; however there are often blurred professional boundaries present that the counselor is forced to navigate flawlessly or risk upsetting the balance between helping and hurting their client. While an addiction counselor’s main goal is to improve the mental health and wellness of clients through a treatment plan the goals need to be based on the individual the counselor is working with; therefore each case must be individualized to meet the needs of the client. Individual therapy consists of working directly with an individual, an assortment of approaches are used in individual therapy. The approaches include harm reduction, coping skills training, life-skills training, motivational interviewing, cognitive-behavioral therapy, social skills training, and behavior therapy these approaches are included in the direct effect strategies as well as the broad spectrum strategies. The central component to these strategies is the client- counselor relationship also known as the therapeutic alliance. The counselor must be able to listen objectively to the client, they must be aware of their responses not only verbally but non-verbally as well. They must be able to validate the client through non-verbal communication as well as positive regard. The language the counselor uses must engender motivation toward change for the client. By moving away from negativity these strategies give the clients hope and breed independence which leads to abstinence. These strategies are imperative to the success of the client and the counselor is the facilitator of this. Individual therapy consists of creating an environment where lifestyle changes can begin, the therapeutic relationship is a partnership in which the counselor facilitates change with the client (Smith Stevens, 2013). When working in a group many of the same approaches are used; however a counselor must now be able to use the strategies in broad form to reach all of the members of the group. Groups are more focused on the here and now; because there is a time limit they must be able to stay focused in order to make progress. A group setting gives a client a bigger base of support; however the counselor must be able to provide culturally diverse guidance to all of the group’s members. This can often be challenging, so the group counselor should be a highly trained individual. A rapport must be established with the group so that trust can be built and cohesion will occur. The cohesion of the group takes precedence over the individual needs of clients (Smith Stevens, 2013). There may be times when a counselor acting as an advocate for the group must remove a member for the greater good of the group. Group development can be considered in terms of stages or phases; the group can become more complex and resourceful over time with sufficient leadership and member investment. It is also important to note that clients should receive pretreatment as an individual in order to prepare them to become productive members of a group and to receive maximum benefits from the process (Smith Stevens, 2013). Relational therapies involve individuals and intimate others in the group process to examine bonding and boundaries (Smith Stevens, 2013). This type of therapy group can help individuals, couples, and families avoid dynamics that contribute to replay of unfinished business or relapse. The role of the counselor is to create a therapeutic alliance through creating a safe and honest environment by which the client’s family can support each other. In this type of therapy each member of the group must be allowed to share their feelings to essentially cleanse the environment of past resentment and to start fresh. Families often avoid dealing with the problem of drug or alcohol abuse they would rather hide it than deal with it. The counselor must be able to root out the pattern of abuse so that the family can work to change it. This can be hard because the counselor must be careful about being overly critical of the client this could cause the family to turn on the counselor and become counterproductive. Addiction encompasses every aspect of the client’s life this includes their family, it is imperative to address the patterns that exist within the family not only to help the client but also to prevent future generations from having the same issues. There are many soft skills that a counselor must possess in order to be effective. One of the biggest is empathy; empathy requires that the counselor be able to feel how the client must feel and to communicate understanding in order to help the client move past the addiction. The counselor must show warmth by showing they care what happens to the client. Listening is paramount as well; the counselor should create an environment where the client wants to share their story. By doing this the counselor builds a trusting relationship where the client feels safe from judgment. The counselor must exhibit communication skills being able to redirect when necessary, verbal and non-verbal communication must be on point. The counselor must also be able to maintain a professional and ethical position with the client. The counselor must see the client as a human being worthy of help; accept the person not the behavior (Doyle-Pita, 2004). When all of these skills are employed to help a client the many roles a counselor must facilitate will be more easily navigated and the client will be more likely to achieve success.

How to Use Compassion in Writing Comprehension Essays

How to Use Compassion in Writing Comprehension EssaysThe idea behind your persuasive essay topics about animals should be as educational as possible. If you are able to make the reader feel like they are a part of the animal's life, you will be well on your way to learning more than they bargained for.Animals are amazing, no matter what kind they are. They can make a mess out of a room if they want to. These animals have been around for a very long time and they just want to be free, to live as they wish and just to be left alone.Now you may be thinking about the main points of your essay, what you want to focus on. The first thing that you want to do is realize the animals you are going to talk about are a part of our world. So you may have to mention the animals that are in your household. Your animals may be your dogs, cats, and even your birds.For example, if you love your pet bird it may be a good idea to talk about your birds and how much you love them and how you feed them. Th is will make them feel special and you will be able to bond with them better when you write your essay.When writing the essay, you also need to consider the other animal that you talk about. Maybe your neighbor has a cat that is named Kitten, but this animal is not so friendly. You can also have a cross over topic with your neighbor's cat.Before you even begin writing your essay, you need to look up these animals and find out how they live their lives. There are times when people try to hurt other animals, this can be quite upsetting for them and it will be important to know how the animal handles any violent situations that arise.Back in the old days the laws were quite strict about this type of activity. It was a lot easier in those days for people to work with animals that were on their land. Today however, it is a lot easier for us to keep our pets.Always remember an important idea in writing is to include their importance to you. It is best to have a personalization to the essa y. Remember that this essay is for your college education and your own personal goals.

Sydney Opera House Project management

The construction of Sydney Opera House, which started in 1957, is one of the projects that I got a chance to research on while in college. It is a perfect example showing the impact of poor project planning on an organization.Advertising We will write a custom essay sample on Sydney Opera House Project management specifically for you for only $16.05 $11/page Learn More During this period (1997), planners had estimated that the project would last 6 years, and would cost $7 million (Murray, 2013). Unfortunately, the project’s triple constrain priorities were not clear and were changed on several occasions before the project got completed. The change of one priority automatically affected the others. One of the initial changes was done on the layout of the building. During the construction, the multipurpose opera hall’s design was changed. This affected the interior layout. This confirms the effect of changing a priority. This further caused o ther unprecedented changes such as the introduction of a cinema, theatre, and library. The consequence of these changes is that the project was completed in ten years later, and ended up costing $102 million. It took more time and costs than what the planners expected. The scope of the project ought to be clearly defined before the project. This could have helped the planners avoid changing priorities (Schwalbe, 2010). Moreover, they could have saved on costs and time, among other things. Project attributes have several dimensions that must be managed simultaneously. They include people involved in the implementation of projects, communication and the level of collaboration between them, time available, and the type and level of knowledge and skills needed to complete certain tasks. They also include management of risks, coordination of sub-projects or project activities, and organizational and cultural changes involved in the project (Mazura, Pisarskia, Chang, Ashkanasy, 2013). Pr ojects come in different sizes and shapes. Their attributes are used in enhancing the definition of a project. Firstly, every project must have a unique purpose. It should have a clearly defined objective. In reference to the aforementioned case, an example of this objective is to build an opera house. This attribute helps in the analysis of the success of the project. It also determines the most relevant projects (Meredith Mantel, 2011). Secondly, a project is temporary. This implies that it is not done in an abstract. It must have a clearly defined start and an end. In the aforementioned project for instance, the Opera house was to be constructed in a period of six years. Thirdly, the development of a project is done through a progressive elaboration (Brown Hyer, 2010).Advertising Looking for essay on project management? Let's see if we can help you! Get your first paper with 15% OFF Learn More As earlier mentioned, a project has a clear objective, but due to its c omplex nature, the definition may be too broad. The details of a project become clear as time passes. This is confirmed in the case of Opera house, whereby the objective was time-based (build the house in six years). Projects keep on being updated in order to reflect how the interior should be designed (Gido Clements, 2012). A project can lead to the creation of many projects in an event where the planned priorities are changed or constrained. The constrained priorities include time, scope, and cost. The scope of the project is concerned with what the entire project entails, as well as the expected results (Hartmann Brisko, 2010). It also involves determining project justifications, tasks, and accomplishment dates. Changing the scope leads to the emergence of multiple projects. For instance, in the first place, the scope of the project discussed earlier is to build an opera house. However, the scope is changed to building a concert hall. This further encourages the introduction of a new project or sub-project, concerned with building the concert hall. Secondly, the time factor is an important constrained priority. Changes made to this factor may lead to multiple projects. For example, if the priority in the first place was to build an opera house in two years, and the time is changed to one year, it is obvious that a new project would be created to help achieve goals. The cost and the budget allocated to the implementation of a project are constant. However, changes can be employed in the budget in order to help implement the initial project. Project conception is the first phase of project management and involves examination of an idea with regard to the benefits it brings to the organization. A decision is then made as to whether the idea is feasible. The second phase is project definition and planning. It involves outlining the work to be done in the project. The project plan is then written down outlining a number of things. These include a budget, a sch edule, and the resources needed to implement the idea (Fewings, 2013). Project launch or execution is the third phase. It involves the distribution of resources to the project teams. The project teams are also made aware of their responsibilities in the implementation of the project. The fourth phase is the project performance and control. In this phase, project managers compare the progress made against the pre-drafted plan. Depending on the progress made, they adjust the pre-set schedules or develop mechanisms aimed at streamlining the project with the project plan (Brown Hyer, 2010). The last phase is the project close. In this phase, clients approve completed project tasks. The project managers then conduct an evaluation of its successes and failures (Kerzner, 2010).Advertising We will write a custom essay sample on Sydney Opera House Project management specifically for you for only $16.05 $11/page Learn More References Brown, K. A., Hyer, N. L. ( 2010). Managing projects: A team-based approach. New York, NY: McGraw-Hill/Irwin. Fewings, P. (2013). Construction Project Management: an integrated approach. New York, NY: McGraw-Hill/Irwin. Gido, J., Clements, J. P. (2012). Successful project management. Australia: South-Western Cengage Learning. Hartmann, S., Briskorn, D. (2010). A survey of variants and extensions of the resource-constrained project scheduling problem. European Journal of Operational Research. 207(1), 1-14. Kerzner, H. R., Learning, I. I. (2013). Project management – best practices: Achieving global excellence. Hoboken, N.J: Wiley. Mazura, A., Pisarskia, A., Chang, A., Ashkanasy, N. M. (2013). Rating defence major project success: The role of personal attributes and stakeholder relationships. International Journal of Project Management. 32(1), 1-23. Meredith, J. R., Mantel, S. J. (2012). Project management: A managerial approach. Hoboken, NJ: Wiley.Advertising Looking for essay on project management? Let's see if we can help you! Get your first paper with 15% OFF Learn More Murray, P. (2013). The saga of Sydney Opera House: the dramatic story of the design and construction of the icon of modern Australia. New York, NY: McGraw-Hill/Irwin. Schwalbe, K. (2010). Information technology Project Management. Boston, MA: Course Technology/Cengage Learning. This essay on Sydney Opera House Project management was written and submitted by user Bradley Compton to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

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Canandian book publishing industry essays As the manager of this business, it is my responsibility to create a strategy that will help Spaulding books and other small Canadian book publishing companies increase profitability. Spauldings profit margins are low, there is little capacity for expansion in the Canadian market and they are undercapitalized which makes this company a very unappealing investment for other companys to acquire. Canadas foreign ownership restrictions wont allow a foreign firm to acquire more than 25% of a Canadian publishing house. Initially these restrictions were put in place to protect small publishing houses from competition with the huge foreign conglomerates, but in fact these restrictions made it virtually impossible for Spaulding to recoup his individual investment. So without foreign competition small publishing houses will never get back the personal investment they put in to start the company. The industry right now would be virtually non-existent without the help of government subsid ies, loans and grant programs. The book publishing industry has to reach a point where it does not have to rely so heavily on government aid. Freer trade allows companies greater opportunities to eliminate issues of economies-of-scale by serving more markets. The basic factors that compel a firm to seek international trade and enter the international market are to increase profitability and to expand and reach more consumers. The larger the market is the more you create an economy of scale, in which the cost of the product is lower and the consumer base is larger. Evidence suggests that longer print runs decrease costs, larger companies with longer print runs have lower costs and fewer losses (pg.440). Canadian companies are so small they cant benefit from the same economies of scale as their American counterparts. U.S. competition is so large they can spread production costs and research and development costs over a larger...

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Final Project AAT Essay Example for Free

Final Project AAT Essay 1.TERMS OF REFERENCE 1.1 The report has been prepared to cover the requirements of the AAT Unit â€Å"Internal Control and Accounting Systems†. 1.2 The objectives of the report are to analyse the accounting function at Inkwell Ltd and to identify any weaknesses, so that recommendations for the implementation of a new and improved system can be put in place, in order to minimise errors and to prevent fraud. 2. EXECUTIVE SUMMARY 2.1 The aim of the report is to analyse and evaluate the current internal control system and accounts receivable ledger of Inkwell Ltd. 2.2 The findings of the investigation highlighted the flowing weaknesses: The Retail shops use stand-alone computers which are not connected to the network. Lack of security measures put in place to safeguard the sensitive personal data held on individuals, and non-compliance with the Data Protection of 1998. Non-compliance with company policy, as updates only carried out once per day. Data lost due to infrequent back-ups are costly in both time and money. The retail shops have a sloppy approach to cash management. Cash only banked twice per week. The company does not produce or provide any instruction and help guides, which employees can refer to in order to find help and advice. The company do not have contingencies in place for staff absences due to illness or annual leave There is no encouragement for employees to attend training courses. Passwords used are not sufficient to maintain an adequate level of security. The company uses a just in time system of production, and any unforeseen upholds in delivery can cause delays and may have an impact on the company’s reputation. There are insufficient control and monitoring procedures carried out by senior personnel. The company allows customers to pay by cheque. The company does not conduct performance appraisals. The company does not conduct regular staff meetings. Management not upholding ethics and integrity, and not practicing their own policies thus creating an ideal environment for fraud and unethical practices to be committed. Staff shortages contributing to processing delays of sales invoices. 2.3 Suggestions and recommendations have been made to help make improvements which will increase the company’s performance and efficiency and to help  create anti-fraud environment. 3. METHODOLOGY 3.1 The research conducted to create this report was primarily obtained from data provided from the AAT website, the Internet, and reference textbooks. 3.2 A period of four months was taken to monitor the Internal Controls system and Accounts Receivable Ledger to gather sufficient data in order to compile the report. 3.3 A meeting was arranged with Inkwell’s Finance Director and Company Accountant to discuss the areas of concern and the procedures that needed to be implemented to make suitable improvements. 4. INTRODUCTION 4.1 Inkwell Ltd is a large private limited company within the private sector, supplying a complete range of re-manufactured inkjet and laser toner cartridges to its customers. Products can be purchased from either the company’s sixty nationwide chain of high street shops, which are situated in most of the UK cities and large towns, or from their on-line shop facility which is accessible twenty-four hours every day of the week. 4.2 The company is run by three directors who are the main decision makers. Inkwell Ltd was created seven years ago by two of the directors, Mr Paul Farnon (Managing Director) and Ms Victoria Dawson (Sales Director). Mr Anil Gupta (Finance Director) joined Inkwell after investing in the company two years ago. The company shares are owned by internal stakeholders only. 100% of the shares are split between the directors, with the Managing Director being the majority shareholder with holdings of 40% and the other directors each holding 30% of the shares. 4.3 Their head office is situated in an industrial estate, based in Birmingham, where the management team, accounts department, on-line shop and large central warehouse are all located. The company has progressively grown since it was initially set up and currently employs one hundred and eighty full-time employees, and has reported revenue of over sixteen million pounds. . 4.4 Inkwell has a mission to become environmentally friendly and promotes this by ensuring that they continue to strive towards achieving a greener environmental future, without jeopardising or comprising the quality of their products and reputation. The company ensures that products meet with 100% quality satisfaction guarantee, and has made a promise that should certain conditions not be fulfilled; that the company’s policy of replacing the products without rejection, will be adhered to without affecting the customer’s statutory rights. The company assures their customers that the recycled cartridges, which are cheaper than the genuine, original products by up to 20%, will meet or exceed the quality of the original cartridges. 4.5 80% of Inkwell’s sales are purchased by non-trade customers. Trade customers represent the remaining 20%, and these customers are supplied goods on credit terms of between thirty to sixty days. 4.6 The Finance Director, who owns 30% of the company’s shares and reports directly to the Managing Director, is qualified to BSc and FCMA standards, and has worked for the Inkwell Ltd for five years on a full-time basis. This Director is entrusted to ensure that all the financial strategies, support the aims of the business and to identify opportunities in order to achieve greater efficiency and cost savings, as well as driving sustainable and profitable growth and optimising profitability and shareholder value 4.7 The Company Accountant, who reports directly to the Financial Director, is AAT and ACCA qualified and has worked for Inkwell Ltd for seven years on a full-time basis. The Accountant complies, analyses and produces the company’s quarterly and annual financial statements 4.8 The Accounting Technician, who reports directly to the Company Accountant, has worked for Inkwell Ltd for six months on a full-time basis. This employee possesses relevant experience but does not currently have any accountancy qualifications. However, the Technician is currently studying for the AAT qualification, with the aim of passing the exams within the following year. 4.9 The General Ledger Clerk, who reports directly to the Company Accountant, has worked for Inkwell Ltd for four years on a full-time basis. This employee’s principal responsibilities are to input financial data into the computer system, in order to produce monthly trial balances. This clerk does not possess any accountancy qualifications. 4.10 The Accounts Payable Clerk, who reports directly to the Company Accountant, has worked for Inkwell Ltd for three years on a part-time basis, and already holds a level two AAT qualification, but has expressed an interest in progressing on to the next level. 4.11 The Accounts Receivable Clerk, who reports directly to the Company Accountant, has worked for Inkwell Ltd for three years on a part-time basis. This clerk has worked previously within the accountancy industry, but does not currently possess any relevant qualifications. 4.12 The Costing Technician, who reports directly to the Company Accountant, is  highly experienced and competent within this role and has worked for Inkwell Ltd for seven years on a full-time basis. This employee does not currently possess any relevant qualifications and has expressed their reluctance and unwillingness to participate on any training activities 4.13 The Payroll Clerk, who reports to the Company Accountant, possesses a level two AAT Accounting qualification, and is enthusiastic about progressing further. This employee has worked for Inkwell Ltd for four months on a full-time basis, and has very limited experience of working within a payroll department. 5.REVIEW OF THE ACCOUNTS SYSTEM 5.1 Inkwell’s policy for their large business customers is generally to trade on a cash-with-order basis for the initial three months of custom, and uses the services of a credit reference agency which conducts the necessary credit checks. The Accounts Receivable Clerk is responsible for carrying out the credit checking procedures, and after liaising with the Sales Director regarding accounts which require a credit limit of more than  £1,000 per month, recommends suitable credit terms. This is a strength of the accounting system in that by using the credit reference agency it will determine the ability of new customers to pay their debts. This will prevent fraud in that customers would not be able to purchase goods knowingly that they could not afford to pay for them, so increasing cash flow. This will also have an impact on the integrity of the customer. However the weakness should be that a full limit should be set, in that the customer is not allowed to go over a total limit, otherwise the customer could do four or five months trading up to  £5,000 and this would escalate further if they were non payers, meaning the debts are more likely to go bad. This would have an impact on the cash flow of the business. 5.2 All new credit limits and changes to existing limits of more  £5,000 per month, have to be approved by the Financial Director. Risk management is  essential for a company’s survival and success. This is a strength in the company as any increase in limits have to be authorised by a senior member of the finance team. This will reduce the risk of fraud, in that no individual has control over the customer accounts, and can extend limits for customers for their own personal gain. 5.3 A potential customer may want to know the price of the goods before deciding whether to proceed with a proposed transaction, and will request a quote either by phone, email or in writing. As a means of preventing fraud, due to either party contesting the quotes given, the company’s preferred method of issuing these quotes is by email. Written quotes are supplied on a customer’s request, however, Inkwell likes keep this method of issuance to a minimum, as paper usage has an impact on the environment and goes against the beliefs of the company. Inkwell, also prefer not to give a quote over the phone, as a record cannot be kept regarding the quote given, and there would be no written evidence to support against any disputes that may arise in the future. Before proceeding with the order a customer can make comparisons between the prices given by different suppliers. If the customer accepts the price given by Inkwell, and proceeds with the order, the price quoted is fixed and cannot be changed, which is contrary to that of an estimate being given. This has an effect on the ethical principle of objectivity, in other words the customer would be free from biased. 5.4 Once an order is placed it needs to be checked by the appropriate sales representative. This is important, as the recorded data may contain errors which require correction and checks must be made to see if any data that has been omitted, needs to be added. The order form is then passed onto the Sales Manager for additional checking, approval and authorisation. This is good practice and carrying out this procedure, helps to minimise the chances of fraud being committed and over charging being recorded on the order form. However, there is still the opportunity of fraud and misuse of funds and assets taking place as other unauthorised members of staff still have regular and easy access to the system, so is a weakness in the accounting  system. 5.5 It is important that the customer produce an order number as this will hep track the order, but the most important thing is that the purchase order must be authorised. Without this signature the order will not be processed. This is a great strength in that it will prevent fraud, in that goods could not be obtained for employee’s personal gain, so creating fraud. This helps enhance the ethical principle of integrity. 5.6 Once an order has been processed, it is sent to dispatches, ready for transportation. Once the goods have reached their destination, both the customer and the delivery driver are required to sign the delivery note. This confirms that the goods are been delivered and received. This will prevent fraud, in that the customer could not deny that they have not received the goods.. However, if the delivery personnel collects the signatures from the recipient in paper form rather than collecting these signatures directly on a smartphone or digital tablet, in order to confirm proof of delivery and receipt, there is a danger that the paper form confirmation may be lost in transit or may become misplaced, therefore providing no proof that delivery ever took place. The outcome to this is that the customer can abuse this situation by contesting that any goods were received. Also the use of paper has a negative impact and significantly endangers the environment. Having the delivery note in paper format is not sustainable to the environment. . 5.7 Sales invoices are created and issued via the use of a goods dispatched listing, which are then sent out to the customers on a weekly basis. The person responsible for the issuing of these invoices is the Accounts Receivable Clerk. The clerk also has the responsibility for inputting the sales invoices into the accounts receivable ledger system, which also incorporates the general and accounts payable ledgers, which all run on the Windows Vista software package. There is a severe weakness in this  procedure as the purchase orders, dispatch notes and sales invoices are not reconciled against each other. This is a weakness in the accounting system in that invoices could be sent out for the incorrect amounts, or incorrect customers are invoiced for goods that may have not been received. The impact on the company would be the delay of payment which would have an adverse effect on the company’s cash flow. This would also have an impact of the company’s reputation of profess ional competence. 5.8 Inkwell chooses to issue invoices by email, unless a customer requests a posted version. The email method is easy to use and quick to deliver. As emails do not use paper they are environmentally friendly. However, a problem with using emails is that viruses can be transmitted, but with due care and attention, and a strong security software in place this can be minimised. This is a strength of the company’s system. 5.9 The software for issuing invoices is Sage Line 50 and the invoices are sent out to the trade customers on a weekly basis as instructed by the Finance Manager. As the invoices are processed electronically this helps to minimise the chances of errors and discrepancies. Many handwritten invoices contain errors in the calculations. Another strength of processing invoices using the electronic method is that transactions can be traced. One positive part of the system is that all sales invoices are checked for errors by the Company Accountant, by the use of the double entry checking system. This means that there are no time delays encountered by having to make amendments to invoices returned due to containing discrepancies in the recorded data so increasing cash flow. This also upholds the company reputation of professionalism. 5.10 Inkwell issues credit notes, in order to credit all or part of a sales invoice, for goods which have been returned by the customers. The credit notes have to be counter checked, approved and authorised before they can be issued. However, the Retail Shop Managers’ actions are not controlled nor  monitored. The company has placed trust in these Managers, so they have been given the authority to issue refunds on any returns they consider necessary. This gives a Branch Manager the opportunity to commit fraudulent activities and to manipulate figures, by abusing their position of power in order for personal and financial gain. 5.11 To improve the profitability of collection by stimulating payments and minimising the occurrence of bad debts, customer statements showing the payments made, sales, sales returns and calculations, are dispatched every month, by the Accounts Receivable Clerk. This method can be used as a reminder to customers that payment is expected and therefore prompt them into making a payment on their accounts. The statements inform the customers of the status of their accounts, and enables them to make comparisons between the records they hold and that of the supplier. If a customer discovers a discrepancy regarding any of the transactions recorded, they can contact the supplier to question this. These statements can be used as an effective method to highlight any overdue payments, which need to be chased. The statements prevent fraud by the company in the customer is able to check all the invoices and credit notes issued. This would prevent the company form over stating their account or adding fraudulent invoices to their account. 5.12 Large trade customers have credit terms accounts held with the company. Each customer is given between thirty and sixty days depending on their account status. Trade customers can also benefit from a cumulative discount, each quarter, based on the value of their orders. This incentive is to try and keep a steady flow of business and increase sales, whilst at the same time increasing Inkwell’s cash flow due to the prompt payments that would be generated. This is a strength of the company in that increasing sales will eventually increase the profits of the company, creating sustainability of the company. 5.13 All cash and cheques received are compiled and recorded in the cash receipt book. These amounts are then entered into the system using the Sage Line 50 package, in order to update the applicable customer accounts. The Accounts Receivable Clerk, who receives the payments, has the responsibility of banking them on a twice weekly basis. The cash and cheques are held in the company’s safe for security whilst waiting to be banked. This is a strength as it prevents the opportunity for the funds to be stolen, creating fraud. However, there is an increased risk that the cash or cheques may be lost or misplaced, particularly in the event of the office being in disarray, during times of low staffing levels, disruption and having to meet tight deadlines. If there is a lapse in internal controls regarding the checking and monitoring of the accounts receivable ledger, this creates the opportunity for employees to commit fraud using recognised fraud schemes such as lapping, skimming/hiking, the kiting of cash and cheques, the improper posting of cheques and also cash/cheque substitution. This would not protect the company’s reputation of professionalism and integrity. 5.14 Customers can attach a remittance advice slip with their cheque payment to inform the company that they have made a payment on their account using the BACS method. This slip details the amounts that have been paid, the amounts that are left owing and what is being paid for. By summarising the transaction details, the slip ensures that the correct amount has been paid. Any discrepancies can be questioned with the customer. The remittance advice slip will be kept with the customer’s records, as proof that payment has been received, and can be referred and used as evidence in the future. This is a strength as time is not unnecessarily consumed by having to figure out what part of the invoice the payment relates to, as this has already been clarified by the customer. The advantage to receiving payment in the form of a BACS transfer is good, because this is instant cash and helps to increase the cash flow. However, the receipt by cheque delays the access to cash. This method of payment is slow as the cheque needs to go through the clearing system, and there is a danger that it may be returned by the bank, if the customer has insufficient funds. 5.15 The company has implemented a policy that should be followed when dealing with overdue accounts. If an account is seven days overdue, the customer is telephoned to request immediate payment. If after fourteen days of the telephone call, the payment is still outstanding, the customer will be sent a letter requesting the immediate payment, in order to bring their account up to date. This is a strength of the company as credit control is an important part of the business, and collecting monies would increase the cash flow and sustainability of the company. 5.16 The company is being proactive in trying to collect payments before they turn into bad debts and escalate out of control. An effective approach to the collection of debt helps to boost the company’s cash flow and avoids the assistance of debt collection agencies, which costs the business money. Accounts more than one month overdue are inspected by the Company Accountant. Accounts which are overdue by more than two months are reviewed by both the Finance Director and the Sales Director. However, this procedure is not executed, which is a major problem. Both Directors avoid any involvement as the Finance Director has the opinion that the task is of a tedious nature and the Sales Director is anxious that her involvement will damage her relations with the customers. The liquidity of a company is very important. Without funds, bills cannot be paid and the company may encounter financial difficulty. There is danger that Inkwell’s future may be put at jeopardy if debts are not being actively chased. No money coming in whilst money is going out has a severe impact on the company’s cash flow. If it is known to the customers that the company would not go to a debt collecting agency, then they may take advantage of this and receive goods knowingly that they could not pay so creating fraud 5.17 The computers which are located in the retail outlets are stand-alone computers. These computers are operated by Windows Vista software and all have Microsoft Office 2007 installed. However, there is a weakness in this system. Although, shop employees using these computers are not allowed to upload, download or connect any external devices, which have not been purchased or approved by the company, as per company policy instructions, issued by the Finance Director on 23rd May 2010, there is no way of monitoring this. All the computers have full internet access including email using the Firefox Internet web browser. Although it is advantageous to have all the computers running on the same software and web browser systems, there is a downside, in that each computer must be updated and configured individually, which is costly to the company. Had the systems been networked, this could have been done all at the same time, remotely, thus saving the company time and money. This would have an adverse effect on the company’s data and therefore would not be secure and compliant with the Data Protection Act (1998). This would also have a negative impact on the ethical principle of confidentiality and integrity. 5.18 The company’s entire computer systems are password protected which is a strength. However, the problem is that when the computers were installed seven years ago, they were all given the same password, which is â€Å"Go Green†, and no action has been taken to make any changes to this. This has created a massive weakness regarding all aspects of security within the accounting system. Trade customers’ account and bank details are open to exposure and this increases the risk of being abused. This information can be accessed and stolen by dishonest and untrustworthy persons who use this information with the intention of obtaining financial and personal gain, so creating fraud. The company’s policy handbook clearly states that each computer must be individually password protected and only authorised users are permitted access. Staff are required to maintain the confidentiality of such passwords used in order to protect security. However, the policy is being ignored and abused by staff, who continue to disregard and follow the rules and regulations, which is evident, when shop employees are allowing unauthorised persons to use the computers for social media etc., without seeking the authority from senior management first. This is a serious breach of the computer policy and security, as this leaves records, bank details and other valuable information of other staff members, customers and suppliers, open to exposure, which in turn could lead to identity theft,  fraud and therefore the Data Protection Act of (1998) is being breached. 5.19 The computers are protected by Windows Firewall that helps to protect the network, against hackers’ or viruses. When the controller leaves the workstation unattended, they are required to log off, however, if they forget to do this, each computer has an automatic timeout installed that has been set at five minutes. If no activity has taken place within this duration, the computer will revert to standby mode (hibernation). This saves on energy which is good for the environment. Whilst in the standby mode, any sensitive and confidential information is hidden from prying eyes, preventing fraud such as identity theft, and without the correct password, prevents any access to gain such information. At the end of the working day, all computers are required to be shutdown. Protecting sensitive and confidential information is complying with The Data Protection Act of (1998). To disable the standby mode, the controller has to enter the correct password, which is â€Å"Go Green†. As this password is known and used throughout Inkwell, any employee is able to gain access to this data, and therefore the confidential information is not being protected or secured. It is the company’s moral duty to protect confidential information, and they are breaching the Data Protection Act (1998), which carries with it hefty fines and can result in prosecution. This does not uphold the company’s reputation for confidentiality and integrity. 5.20 The Finance Director issued instructions concerning the updating and backup procedures of all the IT systems as per the extract of the company policy handbook, dated May 2010. These instructions required that all of the IT systems are to be backed up twice per day, once at lunch time and again at the close of business. The Company Accountant instructed the accounts department to back up data once only, and only at the end of the working day. This requirement has been in force since the Accountant joined the company, therefore totally disregarding the Finance Directors updated policy. This breach of company policy has already resulted in unnecessary losses in time and money. A power cut that took place in October of 2010 at  the head office premises, late in the afternoon, resulted in the loss of most of the day’s work. The majority of this information has been re-entered into the system but came at a cost, due to the number of hours that had to be paid in overtime. This is a weakness and was not cost effective for the company, as these extra labour hours could have been used doing other duties. 5.21 Maintenance of the recorded stock levels in reference to the company’s printer cartridges which are held as inventory in both the warehouse and shops are not controlled by a password protected, Microsoft Excel spread sheet. Due to the omission of password protection being implemented in this area means that there is an increased chance of the data being altered, whether by accident or by intention. The opportunity for fraud to take place is heightened and there is no way of preventing this occurrence happening again, unless the system is password protected. This means that the company is not abiding by the guidelines laid down by the Data Protection Act (1998). It means also that the company is not treating its data with the ethical principle of integrity and confidentiality. 5.22 The Finance Director noticed that the company did not have a proper system in place to record any of the company’s business dealings relating to any of the previous years’ transactions, so the decision was made to purchase an archiving package. However, the Financial Director has lost interest since and no longer considers this task a point of priority anymore. Therefore the implementation of this package has wasted valuable time, effort and money. This is a weakness of the accounting system, in that all records must be kept for six years. By purchasing an archiving system that is computerised would mean that the company would be proactively following the guidelines of the Data Protection Act (1998), but it would greatly help the sustainability of the environment, and would reduce the use of paper. 5.23 The Payroll and Personnel Clerk completes the annual VAT returns using Her  Majestys Revenue and Customs (HMRC) guidelines. This highlights the difference between the input tax charged on the company’s purchases and expenses and the output tax which is charged on the supplies and goods sold to the customers. The net difference indicates whether payment is due to or from HMRC. It is of the upmost importance that the VAT 100 forms are completed promptly and accurately and that payment is made before the deadline is reached. Penalties for submitting a return form late are severe. The Company Accountant is responsible for checking that the details recorded are correct and then passes this form to the Finance Director for re-checking. This is a strength as it minimised the chances of discrepancies occurring or any fraudulent activities being committed. It is against the Law to falsify or omit any information that should be recorded on the VAT 100 form. The company are complying with the VAT Act 1994, s72 (1), (2) and (3) and The Fraud Act 2006. 5.24 The Income Statement and Other Comprehensive Income shows the performance of the company over a given period. This statement shows the company’s income, expenses and the resultant profit or loss figure. The profit or loss can be calculated by deducting all of the expenses incurred including finance expenses and tax costs from the revenue earned to show the profit/loss made. This statement shows entries made using the accruals method. This means that revenue and expenses are matched with each other and recorded when they are recognised (earned/incurred) and not when they are realised (cash received/payment made). Users can analyse the statements and make comparisons with previous years or with other competitors. Both Private Ltd companies and Public Ltd Companies are required by law to submit this statement with the other accompanying statements to Companies House. Various accounting ratios to measure the profitability of the company can be calculated using the financial information as shown on the statement, such as the Gross Profit %, Operating Profit %, and Expense and Revenue %. 5.25 The Statement of Financial Position also referred to as the Balance Sheet shows the company’s assets, liabilities and equity at a given date, and is  useful for interested parties to ascertain the financial health of the business. A formula which is associated with this statement is Assets – Liabilities = Equity. Assets are what the company owns, liabilities are what the company owes and the equity is the residual interest after the liabilities have been deducted from the assets. This statement used in conjunction with the other financial statements can help to assist users when making economic decisions, such as investing, lending, or acquisition etc. This statement can be compared with those of the previous financial years or with the statements of other competitors. The principal users are mainly, investors, lenders and creditors, and like the Income Statement, the Statement of Financial Position also needs to be submitted to Companies House, if the reporting entity is a Private Ltd Company or a Public Ltd Company. Financial information recorded in this statement can be used to calculate various accounting ratios used to measure the Company’s liquidity, effective use of the company’s resources, their financial position and their gearing (the measuring of how much the company is financed by debt). 5.26 The Statement of Changes in Equity is part of the set of the financial statements that accompany each other and shows how the equity has changed over the specific year. The statement links information contained in the Statement of Profit and Loss and Comprehensive Income with that contain in the Statement of Financial Position. The Statement of Changes in Equity shows the entries for ordinary capital shares, share premium, retained earnings, dividends, and unrealised gains on assets etc. 5.27 The Statement of Cash Flow shows the changes in inflows (money coming in) and outflows (money going out) over the financial accounting period in reference to Operating activities, Investing activities and Financing activities. The financial information recorded on the statement gives a user the opportunity to see how feasible it is for the company’s to generate future cash flows, and to assess the company’s ability to meet its obligations and to pay its shareholders their dividends. 5.28 The company does not hold any regular staff meetings and is a weakness in the accounting system. Staff meetings are an effective way to get employees to engage and communicate with each other; sharing and exchanging information and new ideas. Such a meeting would also give staff the opportunity to flag up any problems or issues which need to be addressed. When important decisions regarding the company have been made without the involvement of employees, they can be left feeling frustrated that they have not been given a voice. When the staff members feel undervalued and de-motivated, performance and productivity are affected. Employees may commit fraud as they feel justified by their actions. The number of employee absences may increase and the company will find it difficult to supply their customers as staff shortages may cause delays, due to increased workloads having to be performed by fewer staff members, costing the company money and may damage their reputation. 5.29 The only form of discussion between the departments is via email. Although there is an advantage to using this method of communication, such as convenience, quick delivery, lack of paper (sustainable for the environment), and cost effective, there are also several disadvantages to using this method, as it creates less social contact, messages can be misinterpreted, viruses can be downloaded, unwanted spam, and security issues. Another problem that could have a negative effect on the company is the tension that exists between the Finance Director and the Company Accountant, which has been on-going ever since the Finance Director joined the company two years ago. The Company Accountant was resentful that he was overlooked for this position and feels like he had been demoted. 5.30 The staff members do not get any form of appraisal which would highlight any performance issues relating to each employee. Therefore there is no way of filtering the staff that is underperforming to those that are exceeding requirements and should be considered suitable for promotion. This is a weakness of the company, and not cost effective as employees feel  undervalued and would not work as hard as they should. This will have an adverse effect on the ethical principle of professional competence. 5.31 The company has an issue with regards to staff training. Rather than investing in training courses that would be advantageous to both new and existing employees, the company only provides a one day crash course for new employees. This gives cause for concern as there is no fully trained staff available to cover in the absence of their peers. Also the company does not actively seek to encourage staff to further their skills by encouraging them to participate on any training programmes or courses. This can leave staff feeling demotivated and demoralised. Therefore the employee may become unproductive and uncooperative, which has a negative impact on the company. The company may have an excessive turnover of staff, as employees resign due to the lack of future prospects being made available this can result in a decrease in the overall efficiency of the company, which can cost them dearly. This is a weakness of the system, and is not following the ethical principle of professional competence 5.32 The company does not have any contingency plan in place when it comes to staff absences and so is a weakness of the system. Staff members who are not familiar with the duties of their peers cannot help. This is due to the fact that they cannot get access to useful material such as instruction manuals, guidance tools, help menus, instruction sheets and helplines, as the company have not produced nor made any available. Therefore work does not get done and this has a severe impact on the company as workloads increase, delays occur and errors are made. This can be costly to the company and can damage their reputation of professionalism. 5.33 The company does not have any staff that are adequately trained on work on other practices. This became evident in the month of September when problems linked to the initial stages of the new integrated payroll and personnel system was causing difficulty. The Payroll and Personnel Clerk,  who was only given one day’s intensive training on the system, confessed that she was still struggling to operate the system, even after a month of having worked with it. As no other member of staff was trained on the system, the Payroll and Personnel Clerk had no one to approach who she could ask for help and advice. Another issue that could cause further problems is in the event of the clerk becoming absent from work due to sickness or annual leave, this would have a negative impact on the company because they would have no one who could temporarily cover their role. This is a weakness of the accounting system. 5.34 There is a set of help menus for staff to use on the Sage Line 50 package to help them operate the system correctly. There are step by step guides, online tutorials and PDF guidelines made available, and if any staff member still requires help, they have access to a further phone and email support service. This is a strength as it is cost effective for the company meaning that staff are not tied up shadowing a new employee and are able to still carry on with their own duties. 5.35 Without sacrificing quality, and working towards ensuring a greener environment, Inkwell chooses to use products that are environmentally friendly. This includes the usage of recycled paper that is purchased from specialist suppliers. All employees are required to adhere to the company’s policy of discarding any of unused paper in the recycling bin, which is then sold to a recycling company. Inkwell encourages customers to bring in their old unused ink cartridges in exchange for purchasing re-manufactured ones, and as an incentive Inkwell offers these customers a 10% discount. The company also recycles its own unused ink cartridges, and sends these along with the old cartridges brought in by the customers, to a small number of manufacturers for refilling. This is a strength of the company’s system. 5.36 As an effective way of exposing their existence and improving their image within the community, Inkwell Ltd sponsors the local neighbourhood clean-up  scheme. This helps install pride within the community. Inkwell also receives an incentive from the Government for their involvement. The clean-up scheme brings members of community together, in their quest to clear the streets of refuge and litter. Walls and signs remain free from graffiti. Children can play safely in the streets, and wildlife remains out of harms reach. The clean environment is attracting new home seekers, and visitors therefore bringing more money into the community. Employment is rising due to the influx of visitors and the increasing consumer demand that comes with it, resulting in a happy and satisfied community who look favourably upon Inkwell Ltd. 6. WEAKNESSES 6.1 The company’s high street shops use standalone computers that are not connected to the network. A problem is encountered when installation of new software is required, as this cannot be installed simultaneously but must be installed on an individual basis; this operation is time consuming. Frequent upgrading coupled with regular maintenance is common, and this comes at a price, therefore this is not cost effective for the company. It is difficult to control and monitor the activities performed on these computers so there is a risk of fraud going undetected. A lapse in the adequate security of keeping confidential information protected is violating the Data Protection Act (1998). 6.2. Inkwell uses the password of â€Å"Go Green† throughout the whole company, which is common knowledge. The company is not adequately protecting the privacy of the sensitive information held on individuals, and this increases the risk of fraud. Employees are not demonstrating good ethical practices as they are allowing unauthorised users access to confidential data, which increases the opportunity to commit fraud by abuse and misuse. The company is legally and morally obliged to protect confidential information under the Data Protection Act (1998), but this is being breached. Compliance with the company’s own IT policy is not being adhered to either, as this policy specifically contains clear instructions that all company computers must be  individually password protected. 6.3 Inkwell’s policy that was updated in May 2010 by the Finance Director, gives clear instructions that all IT systems must be fully backed up twice per day. This action should be performed around midday and also at the close of business. The new company policy created by the Finance Director is not being complied with. An incident occurred when the company lost data and this came at a cost to the company in both time and money, and therefore they were negligent in their actions. This is not demonstrating good professional business practices. 6.4 The Microsoft Office Excel program used to store and control inventory levels is password protected but is still awaiting set up procedures necessary to restrict access to authorised users only. At present access is available to all users, which is not complying with the Data Protection Act of (1998), as confidential information is not being adequately protected. Unrestricted access to confidential information increases the risk of fraud, as it creates an opportunity for identity theft and gives a perpetrator the freedom to alter or manipulate the data. The company is not demonstrating good business ethics of integrity and confidentiality, through its negligence to protect confidential information, and they are violating the Data Protection Act (1998). 6.5 On the delivery of goods, the driver and the customer are required to sign a delivery note that shows proof of delivery and receipt. The company uses a paper based proof of delivery. The usage of paper has a damaging effect on the environment, and goes against the company’s beliefs, and this is not sustainable to the environment 6.6 Tension and conflict between the Finance Director and Company Accountant, who are not working together, is having an negative impact on the planning and  organising of work that needs to be carried out and completed. As a result the Accounting Technician has not been able to complete all the tasks that have been given to him, by both parties, but this has gone unnoticed. Work that demands priority and that must meet tight deadlines is left uncompleted and put to the side. Payments are not being collected in a timely manner and this is costing the company money. This is not cost effective for the company. The Finance Director no longer has interest in the projects that he gave to the Accounting Technician to complete, which had initially been considered a matter of importance. Any work that has accumulated regarding these projects has resulted in valuable time, effort and money being wasted, which is also not cost effective for the company. Delays are increased as employees are unable to carry out work until others have finished theirs. These delays have a negative impact on the company’s reputation because they are unable to supply a professional and reliable service. 6.7 Contingency plans are not put in place for the absence of employees who carry out tasks that require day to day processing. Sales invoices were not processed for the period covering the last two weeks of July as the Accounts Receivable Clerk was on annual leave. The company’s negligence in adequately covering this post has resulted in the credit control activities not being carried out, so monies due during this period were left uncollected. This has an impact on the company’s cash flow and is not cost effective for the company. 6.8 Inkwell accepts payment in the form of cheque as well as other methods. Payment by cheque delays the access to funds, as it must go through a three day clearing cycle process, which does not operate on Saturdays, Sundays or Bank Holidays. Even at the end of this process there is no guarantee that payment will be granted as the cheque may be returned to drawer has insufficient funds in their bank account. This is not cost effective for the company and can have a serious impact on the company’s cash flow and profitability. 6.9 Any customer accounts overdue by three months should be referred to a debt collecting agency who works on the behalf of the company to recover any debts owed. This is in accordance with the company’s policy. However, in reality, this policy is rarely followed. The Sales Director, concerned that the active pursuance of any of these outstanding debts may jeopardise the good relations she currently has with the customers, has decided to avoid the involvement of the debt collecting agency. Consequently, Inkwell’s cash flow is negatively impacted due to the lack of money coming in and this is not cost effective for the company. Trade receivables are mounting up significantly and bad debts are increasingly that will ultimately result in having to write them off. This loss in earnings will have to be borne by the company as the funds may become irrecoverable. 6.10 The company do not have regular meetings that give the staff the opportunity to share and exchange information between each other. Regular staff meetings could ensure that better decisions are made through effective communication, and enable staff to disclose any department issues. Because regular meetings are not put in place, this has a negative impact on the company because they are unable operate in an effective and efficient manner. The company is not demonstrating good business practices as employees get demoralised when they feel unappreciated, undervalued and disrespected. This is not cost effective for the company. 6.11 Inkwell Ltd does not have a performance appraisal program put in place in order to monitor the professional development of their employees. Performance appraisals can help to motivate staff and improve company morale, as staff become mindful that good performance can result in promotion and recognition. Due to the non-existence of these programs, management are unable to identify and address any issues or basic training needs of the staff, and therefore are not in a position to offer suitable training that would help staff become better at performing their jobs. This is not making the company cost effective or competitive within the industry 6.12 Inkwell do not offer training programmes to either new or existing employees, nor do they actively encourage staff to engage and participate on any suitable courses, in order to gain new skills, knowledge and qualifications. In a rapidly changing environment, Inkwell needs to be conscious that roles and responsibilities are continually evolving, and should respond to this by ensuring that employees are provided with appropriate job-related training to ensure that they have the necessary skills and knowledge in order to carry out their jobs in an effective manner. The company is not ensuring that the staff are acting with professional competence. 6.13 The company have not produced, nor have they provided any on-site instruction manuals that can be used by employees as guidance tools that are a valuable source of reference. In the absence of staff at short notice, due to sickness, other employees cannot be relied upon to carry out tasks of an unfamiliar nature, as they do not have adequate documentation to hand that contains information that can help guide and instruct the employee to carry out a particular task. This will have a negative impact on labour efficiency in that staff would be shadowing new employees and could be neglecting their own work. 7. RECOMMENDATIONS 7.1 Inkwell needs to remove the standalone computers and replace them with a full networked system. The accounting team would then be able to share data, access information and automatically update all the systems at once. This would save the company money in the long run as once installed it would be far more efficient and increase productivity. A quote can be arranged once decisions have been made concerning company requirements. His is a major overhaul which would be beneficial for the company in the long run, but would require further investigation ensure that the best product was purchased for the best price. 7.2 To comply with The Data Protection Act (1998), Inkwell must make regular updates to password protection every quarter and passwords should be a mixture of alphanumeric characters. Each password should be checked for complexity. Only the employee and the line manager are to know the password. Once in force this will comply with the Data Protection Act (1998). This would not cost the company any money, just for the IT department to set this in place as most computer software has the facility to secure the data. This would enhance the AAT’s code of professional ethics of integrity and confidentiality, and also make them compliant with the law. 7.3 The Accounts Department and Company Accountant must comply with the company policy on backing up the IT system twice daily. This will prevent any possible data loss by accident or otherwise. This will in turn entice other staff to follow suit which will ensure ethical behaviour within the company. This will not cost the company any money as a procedure would need to be typed up or the Finance Manager would put a rota in the daily schedule. It would cost a few labour hours, but as the staff are on salary this would be part of their daily routine. The benefit to the company would be that they would not have to pay extra wages for re-inputting the data lost and therefore make the company more cost effective and competitive within the industry. 7.4 An accurate and updated list with authorised signatories to make entries in the general ledger is of upmost importance to guarantee security of customers’ accounts and prevent fraud. All sales staff should enter transaction information on the relevant sales data spreadsheet and sign it then pass it to the manager for counter checking and password protection before it is forwarded to the Accounts Receivable Clerk. This action will prevent fraud and be insignificant in regards to the cost of implementation. This would not cost the company anything, but the IT department could establish this system, or it could be written up in the company policy  making it mandatory for the employees to do this. The benefit for the company would be that the company would be able to see who made certain transactions and would be able to detect any fraudulent activities and who done them. 7.5 The company should consider investing in electronic signature capture equipment which would remove the problem of paper delivery notes when goods are delivered. It will cost the company initially but will pay for itself in the long term as it would guarantee a traceable signature of the receipt of goods including the data and time and also remove the impact on environmental sustainability. An on line quote from Topaz Systems INC revealed a price of  £86.00 Excluding VAT per device (see Appendix 8.2). This would be beneficial for sustainability of the environment. 7.6 The attitudes of both the Finance Director and Company Accountant need to be addressed. As senior management, they should both pay more attention and interest to reviewing the tasks of staff and ensuring the tasks are being completed correctly and on time. Management should also ensure the tasks are being distributed to the correct staff which will improve efficiency and performance with no costs to the company. It is important that any differences between the senior heads of management are kept behind closed doors. This is being professional and the impact on the company would mean that it would be a happier place to work in, and would lead to better output, making the company more competitive within the industry. 7.7 All invoices must be raised day to day without fail as delayed invoices create delayed payments from customers which reduces the cash flow. The company need to address staff annual leave so as to avoid a situation where there is no cover to continue the day to day invoicing. The company should also promote staff training so that employees are trained on more than one job to allow for any emergency staff absence. It could be that the company could employ agency staff for the cover, but this would come at a cost,  depending on the agency. This would require further investigation to see if the benefits of employing agency staff would actually improve the cash flow of the business. The cheaper option would be for better planning within the company ensuring that all jobs are covered when employees are on holiday. 7.8 The company should look at phasing out the receipt of cheques and promote the use of BACs transfers as the preferred payment method. This allows the company instant control and visibility of all payments and collections, and allows review of the cash analysis. It is the most secure method of payment for the company and customer, prevents fraud and is of no further cost to the company as it is already a system in use by most companies. 7.9 The Sales Director and Company Accountant must review any account that is more than two months overdue and same again when three months overdue. By complying with company policy on this, the Sales Director should promptly pass the matter on to the debt collecting agency in order to recover the money and reduce the debt becoming bad. It will cost the company  £100 plus 25% of any recovered funds but will increase cash flow. However, if overdue accounts are reviewed sooner there is a stronger possibility of avoiding involvement of the debt collecting agency. The fact that this would increase cash flow would able the business to be more competitive within the industry. 7.10 The management must commence regular staff meetings in which any needs or problems can be addressed. Regular meetings will be valuable and important as it will give the staff confidence that the company is listening and acting on any issues they have raised. These could also include the awareness of fraud and the importance of rules and guidelines relating to the Data Protection Act (1998). The costs incurred to introduce regular meetings will be minimal in respect of man hours but will benefit the company in the long term as any problems get resolved and will streamline the running of the business. 7.11 The company should implement staff appraisals as this will allow feedback relating to productivity and performance of each employee. Appraisals have been known to improve staff morale, efficiency, motivation and job satisfaction, and can highlight any training requirements needed. A professional company could be employed to provide this service, but is too costly. A decision was made to devise their own SWOT analysis form and a Performance and Development Plan form, which will cost the company minimal hours of labour only (see Appendix 8.3). This would improve on the AAT’s code of professional ethics in professional competence. 7.12 Regular training programs should be implemented for staff awareness of their role within the company. Regular training will help staff be more accurate and competent to do their job which helps the company and employee, and in the long term is cost effective for the company. An online quote was carried out to find out the cost of a self-study payroll package for levels 1 and 2. The price is  £125.00 exempt of VAT (see Appendix 8.4). This would ensure that staff were up to date with their knowledge making them professionally competent. The company could send their staff to the local training provider and this would enhance sustainability in the community. 7.13 Staff should produce an instruction manual detailing their responsibilities and tasks. This would cost the company minimal labour hours in production but would help the company by allowing staff to concentrate on the task in hand rather than being too focused on training others. This would also ensure the task would be accurately and effectively. This would make the company more cost effective and competitive within the industry. As staff are salaried, this would just be an extra job in their daily routine and the only cost would be the printing of the manuals, however putting the manuals on the staff intranet would not cost money in stationery and printing making it sustainable for the environment.