Monday, December 30, 2019

Time Value of Money Assignments - 2659 Words

Time Value of Money (TVM) Assignments: 1. Calculating Interest Rates In 2011, the automobile industry announced the average vehicle selling price in the United States was $28,835. Five years earlier, the average price was $21,608. What was the annual increase in vehicle selling price? *** Enter 5 N Solve for 2. I/Y 5.94% N Solve for 5.5% I/Y 80 10% I/Y Solve for ï‚ ±$150,000 $40,000 PV PMT FV $1,000,000 PV PMT FV $488.19 Calculating Interest Rates and Future Values In 1895, the first U.S. Open Golf Championship was held. The winner’s prize money was $150. In 2003, the winner’s check was $1,080,000. What was the percentage increase in the winner’s check over this period? If the winner’s prize increases at the same rate,†¦show more content†¦Which of these cash flow streams has the higher present value if the discount rate is five percent? If the discount rate is 22 percent? *** Enter 9 N 5% I/Y Solve for Enter 5 N Enter PMT FV 5% I/Y $6,000 PV PMT FV $25,976.86 9 N 22% I/Y Solve for Enter $4,000 PV $28,431.29 Solve for $4,000 PV PMT FV $15,145.14 5 N 22% I/Y Solve for 12. $0 CFj CFj CFj CFj CFj $6,000 PV PMT FV $17,181.84 Future Value and Multiple Cash Flows Rasputin, Inc., has identified an investment project with the following cash flows. If the discount rate is 8 percent, what is the future value of these cash flows in Year 4? What is the future value at a discount rate of 11 percent? At 24 percent? Year 1 2 3 4 *** Enter 3 N 8% I/Y Cash Flow $800 900 1,000 1,100 $800 PV PMT Solve for Enter $1,007.77 2 N Solve for FV 8% I/Y $900 PV PMT FV $1,049.76 Enter 1 N 8% I/Y $1,000 PV PMT Solve for FV = $1,007.77 + 1,049.76 + 1,080.00 + 1,100.00 = $4,237.53 Enter 3 N 11% I/Y PV PMT 2 11% I/Y $900 PV PMT Solve for N 11% I/Y $1,000 PV PMT Solve for FV = $1,094.10 + 1,108.89+ 1,110 + 1,100.00 = $4,412.99 3 N 24% I/Y PV PMT N 24% I/Y $900 PV PMT Solve for FV $1,383.84 1 N 24% I/Y $1,000 PV PMT Solve for FV = $1,525.30 + 1,383.84 + 1,240.00 + 1,100.00 = $5,249.14 13. FV $1,525.30 2 Enter FV $1,110.00 $800 Solve for Enter FVShow MoreRelatedPersonal Financial Planning1579 Words   |  7 Pages | ADM 3445 (FR01B) Personal Financial Planning Course Outline Instructor: E. Otuteye Term: Winter 2012 Office: SH 362 Day(s): W Phone: 506 458-7354 Time: 7:00-9:50pm Email: otuteye@unb.ca Classroom: SH 161 Office hours: Th, F 2:00 – 3:00; by appointment; also, usually available immediately after class. COURSE OBJECTIVE AND DESCRIPTION: The objective of this course is to introduce studentsRead MoreAssignment 1683 Words   |  3 PagesAssignment 1 Instructions Save the file in your course folder, and name it with Assignment, the section number, and your first initial and last name. For example, Jessie Robinsons assignment 1R for Section 1 would be named Assignment1JRobinson. Type the answers to the assignments questions. Use complete sentences unless the question says otherwise. You will have more than one day to complete an assignment. At the end of each day, be sure to save your progress. Review LessonRead MoreSyllabus: Corporate Finance and Business Journal/newspaper Article1123 Words   |  5 Pagesbm2115@columbia.edu Class Time/Location: July 2nd – August 8th MW 6:10-9:30pm / Hamilton Hall 516 Course Description: This course examines important issues in corporate finance from the perspective of financial managers who are responsible for making significant investment and financing decisions. The course is designed to develop critical corporate finance skills including: financial statement analysis, time value of money, valuation of stocks and bonds, net present value, risk adjusted returnRead MoreAnalysis Of The Article The Problem With Bitcoin 1468 Words   |  6 PagesThe article â€Å"The problem with Bitcoin† is on software Bitcoin which designed to revive money. This article represents how the software works, how it can be dangerous. The Bitcoin network launched in 2009 by Satoshi Nakamoto who has disappeared after a year and nobody knows who he actually was. He designed crypto –currency to decrease the interference of corruption. However, both researcher and criminals are aware of ways to do corruption. Biotin network is not printed, but it is â€Å"minced† in theRead Morejackson busn5620 week7 personal assignment 1 1 Essay922 Words   |  4 Pagesï » ¿BUSN 5260 Current Economic Analysis Week 7: Personal Assignment There are Internet questions with this assignment at the end. Problems Problem 1 You have just inherited $100,000 from your rich uncle Sam. Being the conservative sort, you rush to your local bank and deposit the entire windfall. The reserve requirement is currently 10 percent. What is the immediate impact on the balance sheet of the bank? Reserve Account = 10% * 100,000 = $ 10,000 Cash Account = $ 100,000- $10Read MoreFin 534 Week 9 Assignment 1 - Financial Research Report1624 Words   |  7 PagesFIN 534 Week 9 Assignment 1 - Financial Research Report Purchase here http://chosecourses.com/FIN%20534/fin-534-week-9-assignment-1-financial-research-report Product Description Imagine that you are a financial manager researching investments for your client that align with its investment goals. Use the Internet or the Strayer Library to research any U.S. publicly traded company that you may consider as an investment opportunity for your client. 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The development will contain calculations of the NPV along with other capital budgeting approaches for example the regular paybackRead MoreThe Key Importance Of Education By Integrating Each Students Chosen Career Field As A Base Value970 Words   |  4 Pagesin November of 2015. This project included an Excel file assignment, this time focusing on finance and mortgages. The purpose of this project was to demonstrate the monetary importance of education by incorporating each students’ chosen career field as a base value, as well as to point out the advantages of investing in an IRA or 401K plan for retirement. The students were expected to make use â€Å"payment,† â€Å"present value,† and â€Å"future value† functions in Microsoft Excel to demonstrate efficiency inRead MoreCases Questions1421 Words   |  6 Pages I. C12- Best Practices—WACC No Questions II. C2- Bill Miller Value Trust 2 III. C5- Financial Detective, 2005 Contained in Case IV. 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Sunday, December 22, 2019

Joint Program Of Saudi Diploma - 1659 Words

Joint Program of Saudi Diploma for Family Medicine in Northern Borders Region and Aljouf Region RESEARCH PROPOSAL/SYNOPSIS TOPIC: PREVELANCE OF DIABETES AND PREDIABETES AMONG ADULT IN ALOWEGEELA CITY . DR : ABDELRAHMAN HAMZA ELGACK NAME OF THE SUPERVISOR Dr Altaf Hussain Banday Introduction Diabetes mellitus (DM) is a syndrome characterized by chronic hyperglycemia and insulin deficiency ,resistance or both (1). DM is universal health problem and one of a leading cause of death (2) and disability over world (3) . prevalence of DM are growing in over the world. In 2014, 422 million adults (or 8.5% of the population) had diabetes, compared with 108 million (4.7%) in 1980 (4). In 2012, diabetes caused 1.5 million deaths.†¦show more content†¦15-30% of people with prediabetes will develop type 2 diabetes within 5 years. In study done in jedda in found the prevalence of prediabetes was 9.0% (95% CI 7.5–10.5); 9.4% (7.1–11.8) in men and 8.6% (6.6–10.6) in women. For DM it was 12.1% (10.7–13.5); 12.9% (10.7–13.5) in men and 11.4% (9.5–13.3) in women (7). Intensive and structured lifestyle modification that results in loss of approximately 5% of initial body weight can reduce the risk of progression from impaired glucose tolerance to type 2 diabetes by almost 60%. Progression from prediabetes to type 2 diabetes can also be reduced by pharmacologic therapy with metformin (30% reduction) .(8) Therefore, attempting to prevent this progression or at least to delay it should be a superior national health strategy than only attempting to manage the disease after it is established (5), , so is very important to magnitude the prediabetes state to use the preventive intervention strategies RECMMENDED BY American Diabetes Association (ADA) to prevent or delay progression from prediabetes to diabetes mellitus. Aim determine the prevalence of prediabetes in a representative population to aware the Decsition maker in northern border MOH to generate or apply the preventive intervention strategies of type 2 diabetes in PHC . objective : 1-prevelance of prediabetes in alowegeela . 2- identify factors associated with prediabetes in this

Saturday, December 14, 2019

Information System Proposal Free Essays

Information Systems Proposal BIS/220 Computer Information Systems Table of Contents Introduction3 Understanding the market challenges3 Internal operations and External operations3 Information Technology Comparison chart4 Technology and Information systems benefits and drawbacks4 Bullets of successful strategy5 References6 Thriving as a small business in a competitive market calls for many ingenious strategies to remain afloat. As companies enter into the market they can become easily consumed, overwhelmed and sometimes unnoticeable. Opening business doors as a nostalgic record store immediately identifies a consumer demand, in efforts of remaining competitive and ultimately in business. We will write a custom essay sample on Information System Proposal or any similar topic only for you Order Now As many internal operations are facets to efficient workplace process equating to fiscal conservatism, there are also many external factors that are paralleled. This proposal shall outline the effectiveness and detriments of many technologies and information systems that remain current in the market for small businesses today. After reviewing the consumer market drive for record store inventory, results have demonstrated the most effective method to liquidate the product inventory would be marketing. By streamlining an effective marketing campaign and a competitive edge strategy the company would have the ability to target specific audience within the context of the company’s products. With the multitude of genres that would be cataloged into inventory, marketing demographics would contribute to the localities, regions and venues in which the marketing campaign would be presented. Although this level of marketing efforts may appear to be complex and over budget. Information systems and technology have streamlined the process and paired cost effectiveness and efficiency into a user friendly simplistic process. As the internal operation of the process weigh heavily- on and rely-on the bottom-line, these operations should be developed and created on strategies of efficiency. Establishing a sustainable approach to developing an efficient process begins with a technological platform. From the inception of the business to stages of growth, massive catalogs of data will be compiled, retrieved and ultimately stored. The process to disseminate information, transmit and receive will determine how efficient internal operations are performing. The performance of these operations will also determine the growth or decline of the bottom-line. The approach to offset any negative trending prior to the occurrence would be found within the interest of a database. The database technology can maintain many functions of time and attendance which may offset many incurred cost through payroll and processing. A time and attendance database will also prevent human error through automated recording and time monitoring updating. Many of these databases also provide ad hoc reporting cataloging inventory and summarizing accounts payable and receivables. This method of reporting saves a tremendous amount of time and possibly salaried positions. This maintains inventory and process determining a more accurate bottom-line to produce more accurate accounts sales and inventory purchase orders. These databases provide cost saving measures through staff reduction, lowered overhead and fiscally accountable approaches. The table below (table 1. 1) identifies a comparison of the benefits of a system delivery of benefits. Table 1. 1 Information SystemReal-time UpdatePromotional SalesReviewer ControlsMicro BloggingDirect User interfaceAd Hoc ReportingTime and AttendanceEmployee Record Retention Twitter Facebook Web-site KRONOS Legiant Information systems and technology comparison chart Twitter is a technology that has revolutionized the means in which businesses can interact with their clients. It has reduced the cost of marketing campaigns and has given clients more personalized customer service. The Twitter platforms functions as a micro blog whereas users can share thought, ideas and opinions on a real-time display. This has connected companies, employees, client and customers to understand up –to-date news and reviews. This form of technology is of optimal cost effectiveness requiring no fees for registration. With Twitters massive member base, it also holds great opportunity for business advertising for a nominal fee; however, your adverting is in your message. When you post your Tweet (micro blog), its free of charge and the substance of your message will attract followers. Facebook is an excellent technological marketing platform with optimal cost effectiveness and efficient process to monitor the marketing content for the business. This platform is designed to collaborate through group sharing on a intergraded network that will allow users to view current genres of music selections, upcoming events and allow customers to post reviews directly to an individual Facebook webpage designed exclusively for the record store. Facebook will limit the cost of print materials, postage and customer service inquiries by capturing marketing analysis onto this massive database. For more strategic approaches to marketing efforts, the record store can post a professional advertisement to the massive member base, for a nominal fee, and attract customers from many different platforms. Website is information systems and technology merged and stored onto one computer system called a server that host all activity which is posted for the store. This serves as the ultimate platform for marketing, databases and record retention. There is an immediate cost for the server; however, it can be proven to be very cost effective for long-term usage. The computer server will assist in efficient correspondence through creating e-mails accounts for employees. Customer inquiry e-mail accounts can be established in addition to websites for internet use. With purchase of this system the company will save from hosting fees, web page management fees, spacing and trafficking fees. Computer servers are also an excellent technology to host other databases that may require large amounts of storage space on a computer system and also serves as a repository for internal record retention and centralized databases on share drives. Capturing the essence of what will make this business successful is: †¢Interfacing with clients †¢Business to Business †¢Business to customers †¢Internal Business Process With these aspects in mind it brings us to the internal operations of efficiency. KRONOS time and attendance information system database allows the company to maximize its time when human resource operations are of use. This database captures the time and attendance of all employees and salaried workers that report to the office within an automated process. KRONOS features ad hoc reporting which allows the administrator (authorized account user) to draw information that reports how many hours where worked within pay cycles. It also maintains employee records to synchronize their worked time and post accrued vacation leave and generates payroll information for check processing. KRONOS is based upon licensing term and can impact the bottom-line during it interim use; however, this system can also reduce staff positions which can off-set the incurred fee. For a more conservative approach to the bottom-line while still attending to the features of KRONOS, LEGANT is a more cost effective solution of time and attendance information systems. Although it features are more limited than KRONOS it still serves as an excellent source of information system that can off-set impact to the bottom-line and time effectiveness. Information systems and technology ultimately maximizes the efficiency and productivity of a company and to the success of all companies I would recommend the implementation of these systems. The technologies and systems outlined in this proposal represent strategic measures for successful engagement to a customer client base which collaborate customer services to product and company quality. How to cite Information System Proposal, Essay examples

Friday, December 6, 2019

Auditing and Assurance Services for Woodside- myassignmenthelp

Question: Discuss about the Auditing and Assurance Services for Woodside and AGL. Answer: Case Scenario The present case discusses about the increasing need for business entities to audit their sustainability reports. It has been depicted in the case presented that large number of countries worldwide such as the US, the UK, the EU, Canada, Japan and New Zealand and Australia are undertaking the auditing of the greenhouse gas reporting (GHG). The development of GHG report is governed under the NGER (National Greenhouse and Energy Reporting Act) of the year 2007 and is regulated by the Clean Energy Regulator. However, there is no mandatory requirement on the Australian companies to audit their GHG reports but some of the entities are voluntarily undertaking the auditing of their GHG reports. The business entities in Australia are required to carry out auditing of their sustainability reports as per the NGER Act and legislations and Australian Auditing and Assurance Standards. Also, business entities in Australia are maintaining that sustainability reports prepared are assured as per the assurance standards. In this context, here is an analysis of the sustainability reports of two energy producing companies of Australia, Woodside Petroleum Limited and AGL Energy Limited. Both the companies are stated to carry out auditing of their sustainability reports as per the NGER Act. GHG Emission Disclosures Content in the Sustainability Reports of Woodside and AGL Woodside annual sustainability reports include a separate section depicting the impact of its energy producing business operations on the climate. The company has clearly stated the information related to its GHG emissions in this section so that end users can easily extract the required information. The current sustainable strategies used by the company for reducing the emission of greenhouse gases are discussed in this section of its sustainability report. The sub-section entitled Improving Our Emissions Performance under this section of the sustainability report has detailed out information relating to its business activities responsible for the emission of greenhouse gases. Also, it has provided the knowledge about the strategies adopted by the company to manage its emissions performance as per the needs and demands of its various stakeholders. It has also disclosed the amount of greenhouse gas emissions in its annual scope 1 and 2 and also by source in its sustainability report. As per the, voluntarily sustainable reporting of IPIECAs Oil and Gas Industry Guidance it has also provided general standard disclosures about its different material aspects in the sustainability report (Woodside Petroleum Ltd., 2016). On the other hand, the sustainability report of AGL is not categorized into different sustainability sections as compared to the Woodside. The structure and content of the report is not as synchronized as Woodside and there is not a logical flow of information. The GHG reporting is undertaken by the company in its sustainability reports in the section energy market revolution. It has made sufficient disclosures relating to its greenhouse gas policy adopted by the company for minimizing the emission of greenhouse gases. The emission of greenhouse gases are segregated as per scope 1, scope 2 and scope 3 (Agl Sustainability Report, 2016). Scope 1 provides the information about the amount of direct GHG emissions while scope 2 provides information about indirect GHG emissions and scope 3 depicts information about the indirect emissions from other operations such as extraction and production of purchase materials and fuels (Tritschler, 2013). There are no voluntarily disclosures undertaken by the company as analyzed from its sustainability report (Agl Sustainability Report, 2016). Both the companies shave effectively followed the legislative requirements of NGER while reporting their GHG emissions as they have provided information about annual scope 1 and scope 2 emissions that is mandatory as per the NGER Act for Australian companies (Zahar, Peel Godden, 2012). Explanation of NGER audit requirements The National Greenhouse and Energy Reporting Regulations (NGER) are responsible for carrying out auditing of the sustainability reports in Australia. However, there are certain eligibility requirements specified by NGER which an auditor must meet for carrying out audit of the sustainability reports. The requirements include that they must comply with the code of conduct, perform their duties independently and maintain assurance. Also, they should be actively involved in the overall process of audit and report their findings to NGER annually and also participate in any of its review or inspection activity. The auditor needs to posses adequate knowledge skills and competency in order to carry out the audit successful. Also, the auditor is responsible for supervising the work of all the team members and document the overall process used in carrying out audit which is subsequently submitted to NGER. It is also essential for the auditor to sign an independence declaration of the overall t eam before starting the audit of a business entity (Auditor Liability, 2018). This is required to ensure that the auditing team carried out their responsibility independently without having nay participation in any of the subject matters of a business entity. Also, it is necessary for an auditor to obtain professional indemnity insurance to gain protection against any type of allegation put forth due to professional negligence. The auditors must promote their continuing professional development by their active participation on the conferences, seminars, courses and other type of training and development programs. This will keep the auditors updated against the current business sustainability issues and thus helps them in taking the audit successfully. Also, the auditor must annually submit a report to NGER for stating the professional development undertaken during the past 12months (Maintaining your registration as an auditor, 2018). Assurance Opinion in Woodside and AGLs Sustainability Reports The sustainability report of Woodside has been externally assured by Ernst Young, (EY). EY has carried out a reasonable assurance of the material issues of Woodside. EY has collected sufficient data from the subject matter for providing reasonable assurance engagement for conforming that all material aspects provide information as per the standard criteria. The subject matter for reasonable assurance includes the information disclosed in the sustainability report about the material issues that are, transparency, regulatory compliance, climate change, incident prevention and response and health and safety performance. The subject matter of limited assurance used by the auditors includes the overall information presented in its sustainability report and the Global Reporting Initiative (GRI) disclosures (Woodside Petroleum Ltd., 2016). The assurance engagement has been done as per the Australian Standard on Assurance Engagements 3000 (International Standard on Assurance Engagements, 20 12). On the contrary, the sustainability report of AGL is audited by Deloitte and it has been assured that the report is developed as per the GRI guidelines and as per the standard criteria. The auditing standards used for developing the report are ASAE 3000 and AA1000 principles. The subject matter of assurance includes selected sustainability indicators such as greenhouse gas emission data and the data relating to its material aspects. The limited assurance matter includes the disclosure provided by the company in its GRI disclosures (Agl Sustainability Report, 2016). Audit Assertions Concerning GHG Reporting The GHG statement presented by a company provides the information related to the emission of greenhouse gases and its nature is similar to that of an income statement developed presenting the financial information. As such, the audit assertions that are used for GHG reporting is completeness of material information provided by a company in its sustainability report. This is because the subject matter of engagement used by the auditors relies on the complete and accurate information provided by the company in its key material aspects in the sustainability report. Also, it is also asserted that the auditors posses necessary competencies and knowledge to carry out the audit as per the assurance standards. It has been assumed that the audit is carried out to the very bets of knowledge of auditors and thus the information presented by a company is reasonable assured as per the assurance standards (Bellassen Stephan, 2015). Case 2 Scenario The given case is about the negligence of auditors while auditing the financial statements. CFW, a distributor and warehousing facility for chemicals and fertilizer was reported to have a higher level of inventory in its audited financial statements during the time of its takeover by Warehousing Ltd. However, it has been identified by Warehousing Ltd that the inventories were stated to be overvalued in its audited financial statements. As such, Warehousing Ltd is planning to sue the auditors for negligence that they had taken while developing the audited financial statements. The following matters were brought before the court in the case that the auditors have not taken all the stocktakes at the end of the year. Also, the inventory of the company has been overvalued by 35% in its Sydney based operations. The auditors have accepted in this regard that it is the managements valuation that did not take into account the considerable obsolescence. Also, it has been established that 50% o f the inventory of the company is held at its Bathurst facility and the inventory does not have any existence. The auditors have accepted in their part that they were under pressure to complete the audit by the management of CFW to complete the audit within one month. However, there is no evidence by Warehousing Ltd that they were aware of the fact that the auditors were aware of the intended use of the accounts. Warehousing Ltd Case as per the Relevant Case Law and Precedents to Sue the Auditors The case of Warehousing Ltd to sue the auditors can be based on the fact that auditors are potentially liable for both criminal and civil offences. Under the criminal offences, the auditors are subjected to legislation under the state as stated in the Companies Act 2006. This would provide enough detail for Warehousing Ltd about their functions and responsibility. Under the Civil offences, the auditors are liable to their duties under the contract law and law of tort. The law has established the principles for the liability of an auditor towards the third party and to the clients. Under the contract law, the auditor is liable to meet all the necessary terms and conditions stated in their engagement letter. Thus, as such, Warehousing Ltd need to prove that the auditors have not obliged with their contractual obligations properly while carrying out their responsibility. The law of tort have also stated that the auditors can be sued for negligence if there is established evidence of the ir breach of care towards a third party who has suffered from some loss (Bar Drobnig, 2004). Therefore, the Warehousing Ltd need to have a solid evidence of the fact that the loss suffered by them was completely due to negligence of auditors. The company can use the auditors for negligence as per the laws and regulations stated for the auditors by the AICPA. AICPA requires that an auditor should communicate with the audit committee on any matters relating to the material weakness identified in the financial reporting process of a company. Therefore, the auditor should report to the audit committee over the material weakness in the financial reporting process as it is the responsibility of an auditor to provide correct, accurate, complete and reliable information to the end-users. As such, with responsibility of the auditors towards the public, that can be held liable to a third party as well (AICPA, 2017). Justification of Warehousing Ltd Legal Action in Reference to the Relevant Cases and Precedents As per the law of Tort, a third party can use the auditors for negligence only when it can be proved that they were aware of the fact in advance that somebody would rely on their work and they had nor meet their trust and faith. Thus, it is essential for the auditor in this case to be aware of the fact that CFW is going to have takeover by Warehousing Ltd in the future context. However, as given in the case scenario the CFW auditors were not aware of the intended use of the accounts by the company for undergoing a successful takeover by providing fraudulent financial information to Warehousing Ltd. In this context, the case of Caparo Industries Plc v Fidelity Plc. has been explained an example. Caparo has made a purchase of shares in the Fidelity Plc. However, Caparo has alleged that the decision of buying the shares were based on fraudulent financial information presented in the audited financial statements that was overvalued. As such, the company have claimed that auditor of Fidel ity Plc, Touch Gross, is responsible for breach of care. In this case, the court has concluded that accounts are prepared for the existing shareholders and the auditors do not have knowledge of the intended use of accounts by the third party. Similarly, in the case of Warehousing Ltd, there is no evidence indicating that the CFW auditors were aware of the intended use of accounts by a third party (Auditor Liability, 2018). Thus, under the law of tort there is duty of care between an auditor and third party only when: The loss suffered is a reasonable foreseeable consequence of the conduct of the defender in the given case There should be a proximity of relationship between the defendant and the pursuer It is fair and reasonable to impose a liability on the defendant Thus, as such a third party can only sue the auditor for negligence when there is close proximity and foreseeable consequence as a result of the auditor actions. However, in the case of Warehousing Ltd there is no evidence indicting foreseeable consequence and close proximity and therefore there is only limited chance of success of the legal action undertaken by Warehousing Ltd. Impact of Written Evidence against the CFW auditors on the Case Decision It has been depicted in the given case that Warehousing Ltd does not have any evidence that indicates that auditors have foreseeable knowledge regarding the intended use of accounts by CFW for undergoing takeover by Warehousing Ltd. As such, there is a limited chance of successful legal action undertaken by Warehousing Ltd against the CFW auditors as per the legislation of law of tort. However, if there is written evidence indicating that auditors possess knowledge reading the intended use of accounts prepared by them for a third party use then they can be successfully sued for negligence . This is because as per law of tort of auditors has came to known that some external party would rely on their work and therefore they should not publish their result on the basis of management valuation. As such, the auditors would be completely responsible for neglecting their duty as their negligence has cause the financial loss to Warehousing Ltd. They should have prepared accurate and reliable financial reports and should not have relied on management valuation and thus would have taken their own time in auditing of financial statements. There is high chance of successful legal action taken against the CFW auditors in the case of presence of written evidence by Warehousing Ltd against them (Bar Drobnig, 2004). References Bar, C. Drobnig, U. (2004). The Interaction of Contract Law and Tort and Property Law in Europe: A Comparative Study. sellier. european law publ. Bellassen, V. Stephan, N. (2015). Accounting for Carbon. Cambridge University Press. International Standard on Assurance Engagements. (2012). Retrieved 31 March, 2018, from https://www.aicpa.org/Research/Standards/AuditAttest/ASB/Documents/Mtg/1207/ISAE%203410-Final%206-6-12.pdf Tritschler, J. (2013). Audit Quality: Association between published reporting errors and audit firm characteristics. Springer Science Business Media. Woodside Petroleum Ltd. (2016). Sustainable Development Report. Retrieved 31 March, 2018, from https://www.woodside.com.au/Investors-Media/announcements/Documents/16.03.2017%202016%20Sustainable%20Development%20Report.pdf Maintaining your registration as an auditor. (2018). Retrieved 31 March, 2018, from https://www.cleanenergyregulator.gov.au/Infohub/Audits/information-for-auditors/maintaining-your-registration-as-an-auditor AICPA. 2017. Audit and Accounting Guide: Gaming 2017. John Wiley Sons. Zahar, A., Peel, J. Godden, L. (2012). Australian Climate Law in Global Context. Cambridge University Press. Agl Sustainability Report. (2016). Retrieved 31 March, 2018, from https://agl2016.sustainability-report.com.au/system/files_force/downloads/agl_csr_2016.pdf Auditor Liability. (2018). Retrieved 31 March, 2018, from https://www.accaglobal.com/in/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/auditor-liability.html

Friday, November 29, 2019

A Family Supper

The cultural differences that exist between Eastern and Western families, as illustrated by Ishiguro in A Family Supper, involve the following: family relationships, defined roles and responsibilities as well as values and traditions.Advertising We will write a custom essay sample on A Family Supper specifically for you for only $16.05 $11/page Learn More Reading Kazuo Ishiguro’s short story, A Family Supper gives an insight into the Japanese culture. The story describes the author coming back home to Tokyo two years after his mother’s death. Thus, the family dinner takes place on the occasion of his arrival. This piece of literature provides us with the opportunity to see Japanese family’s dynamics and shows us how the modern aspects of Japanese family relate with its traditional aspects. Comparing the culture illustrated in this story with cultures in the Western families brings out some key differences. One difference involves the family relationships. The relationship between the author and the parents is strained because of the author’s decision to move to California, as explained in the story where the author states, â€Å"My relationship with my parents had become somewhat strained around that period †¦Ã¢â‚¬  (Ishiguro 1). Moving out to another country disappointed his mother; the father even alludes that it might have been the reason she died saying, â€Å"It’s my belief that your mother’s death was no accident. She had many worries. And some disappointments.† (Ishiguro 3). The relationship between the father and the son is also strained as shown when the author remembers how the father used to beat him for ‘chattering like an old woman.’ (Ishiguro 1). In Western cultures, beating children is considered a cruel punishment to a child, while in the Eastern cultures, the same was, and sometimes still is, the common form of child’s upbringing. The fathe r and son relationship like in other families involves respect. The author offers his father the last piece of fish at the end of the story, thus showing respect to his father. Relationships in Japanese families are usually seen as emotionally distant. Communication is strained, and this is shown through long pauses between the author and his father. The daughter fears to communicate to the author as it may lead to awkward topics, when the father is around.Advertising Looking for essay on british literature? Let's see if we can help you! Get your first paper with 15% OFF Learn More In Western countries, communication is encouraged between children and their parents to lessen tension between them. In Japan, parents demand respect and obedience as seen when the author’s sister returns picture of their mother to the wall. in such a strengthen atmosphere, a fear may develop. In Western countries, children mostly respect their parents but do not fear them to the exte nt the Eastern children do. Defined roles and responsibilities in the family also differ between Western and Eastern families. In the story, the father cooks for the family though he is not happy with his duty; he says he should not be burdened by such matters. He is also not happy when Kikuko suggests that he is a good cook. He dissociates himself with the statement saying it is not a skill he is proud of and orders Kikuko to help him with the food. Cooking and household chores in the traditional Japanese and most Eastern cultures are attributed to woman’s job, and women know this, as shown in the story. In the Western cultures, women empowerment movements have achieved equal rights with males where females are encouraged to get jobs and share responsibilities with men instead of doing them all by themselves. Lastly, there are major differences in the family values and traditions between the Eastern and Western cultures. In the story, the author’s father waits till Ki kuko arrives home before eating because eating together as a family is a Japanese tradition. In Western countries, eating together as a family is not as important as everyone has dinner when and where one feels comfortable. Family honour is very important in the Japanese and other Eastern cultures. This is shown when Wantabe commits suicide and takes his family with him because he does not wish to live with the shame of having lost his job, and he also does not want his family to have to live with his shame. Funnily, the author’s father labels Wantabe as ‘a man of principle and honour’ (Ishiguro 1) and says that he ‘respected him very much’ showing that suicide because of shame is regarded as an honourable death according to Japanese cultural tradition (Ishiguro 1) In the Western countries, suicide is seen as a cowardly act to escape from the problems a person has faced, and such a death will only deepen the family’s problems. In conclusion, K azuo Ishiguro’s A Family Supper has clearly presented Japanese family culture which includes similar traditions as those in the East. However, its comparison with the Western cultures shows how contrasting the two cultures are. The Japanese are more modernized nowadays, while trying to adopt some Western cultural values and traditions. Several aspects of the traditional Japanese culture are fading away, and whether it is for better or worse is up to the Japanese to decide.Advertising We will write a custom essay sample on A Family Supper specifically for you for only $16.05 $11/page Learn More Works Cited Ishiguro, Kazuo. A Family Supper. 1990. RTF file. Web. This essay on A Family Supper was written and submitted by user Ryan S. 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.

Monday, November 25, 2019

Free Essays on Y2K Bugged

Y2K Bugged - What Happened? Were Y2K remediation efforts a big waste of time and money for corporate America? The answer looks to be a resounding no. Network professionals have reported a host of benefits they will enjoy in 2000 and beyond because of IT inventories, business analysis and system testing completed under the umbrella of Y2K preparedness. Overall, the U.S. spent more than $100 billion fixing the Y2K problem since 1995, according to John Koskinen, the federal government's Y2K czar. He estimates that the rest of the world spent an additional $100 billion to repair and replace computer systems and networks in preparation for the millennium date change. The investments appear to have been wise. While many government agencies and companies experienced minor Y2K-related glitches, no significant system outages occurred over New Year's weekend. And although it is still early to declare absolute victory over Y2K, date-change problems expected during the next few weeks and months will likely be nuisances rather than business-crippling matters. The lesson we have learned. As IT executives close up their command centers, they are putting together the lessons they have learned from the Y2K drill. They say one of the biggest advantages is Y2K forced them to thoroughly inventory and document IT systems and networks. "We were able to conduct a very intensive inventory of all our systems," says Lyn McDermid, chief information officer of Virginia Power in Richmond, Va. "As a result of that, we have eliminated quite a few redundant applications, and we eliminated systems that were obsolete. That should reduce our support costs. "We were also able to introduce some new technology and jump-start our Web development. We feel that we really did get ancillary benefits from Y2K." Similarly, Prudential Insurance created strategic inventories of its software, hardware and business partners. Irene Dec, Prudential's Y2K program ma... Free Essays on Y2K Bugged Free Essays on Y2K Bugged Y2K Bugged - What Happened? Were Y2K remediation efforts a big waste of time and money for corporate America? The answer looks to be a resounding no. Network professionals have reported a host of benefits they will enjoy in 2000 and beyond because of IT inventories, business analysis and system testing completed under the umbrella of Y2K preparedness. Overall, the U.S. spent more than $100 billion fixing the Y2K problem since 1995, according to John Koskinen, the federal government's Y2K czar. He estimates that the rest of the world spent an additional $100 billion to repair and replace computer systems and networks in preparation for the millennium date change. The investments appear to have been wise. While many government agencies and companies experienced minor Y2K-related glitches, no significant system outages occurred over New Year's weekend. And although it is still early to declare absolute victory over Y2K, date-change problems expected during the next few weeks and months will likely be nuisances rather than business-crippling matters. The lesson we have learned. As IT executives close up their command centers, they are putting together the lessons they have learned from the Y2K drill. They say one of the biggest advantages is Y2K forced them to thoroughly inventory and document IT systems and networks. "We were able to conduct a very intensive inventory of all our systems," says Lyn McDermid, chief information officer of Virginia Power in Richmond, Va. "As a result of that, we have eliminated quite a few redundant applications, and we eliminated systems that were obsolete. That should reduce our support costs. "We were also able to introduce some new technology and jump-start our Web development. We feel that we really did get ancillary benefits from Y2K." Similarly, Prudential Insurance created strategic inventories of its software, hardware and business partners. Irene Dec, Prudential's Y2K program ma...

Thursday, November 21, 2019

Ethical concepts management Case Study Example | Topics and Well Written Essays - 1750 words

Ethical concepts management - Case Study Example To find out the important management concepts, I carried out an oral interview from a manager to develop an insight into the critical aspects of corporate managerial assignments. This is a report of the oral interview of Mr. Olivia Akani, the founder and chief executive officer of Customs mobile catering company. This interview was undertaken on 5th November 2013 in the office of this Iconic entrepreneur who opened a closed door on a new approach towards service to humanity. This interview was based on business ethical dilemmas which is an aspect of management and is an emerging serious issue in the society. This topic was obtained from the chapter three on the nature of ethics from the given text. Theoretical concepts in this chapter and the case of coming across a person being mugged and pondering over helping will act as the guiding tool in the interview and conclusions. Introduction Ethics is a generally acceptable unwritten way of doing things which is consistent with the social order of any organization. The code of conduct is always defined by that given organization’s cultural beliefs (Trevino, Linda and Katherine 36). This cuts across various communities, corporate world, governments and individual behavior. In this case, an interview was conducted with the chief executive officer as the interviewee and the focus was on how to inculcate the concept of ethics within employees and ways of solving a situation of ethical dilemma like in the case study referred to in the text chapter. Management requires requisite critical analysis ability and in-depth assessment of consequences of any action. Managers may always find themselves in ethical dilemma either directly or through their juniors (Ko?ster 65). Top manager like a Chief executive officer is always bound to make difficult decisions that demands win-win outcome with an ethical concern. In an effort to make profit, there is always the code of ethics practiced by any organization that need to be ad hered to every time in the course of production process (Garsten and Tor 125). This interview would serve as the basis of further analytical concepts of ethical dilemmas in management process. Summary of questions and corresponding responses from the interview Question Response The industry the company belong The company falls within the competitive food, beverages and events catering services industry Management levels in the company The company is headed by CEO, top brass managers, middle managers and supervisors in that order. The management position held Chief executive officer of the company Daily work and overall job description Being the CEO, the daily work entails overseeing the activities going on in the company through reports received from top management team and individual observation. The job description in this case can summarily be defined is act as the overall custodian of all management activities that are meant to propel the organization to greater heights. Persona l management approaches and skills Participatory decision making is the best as it incorporate the diverse ideas of various stakeholders to the company hence ensuring that the decision made serves the interest of the company and its stakeholders in equal measure. Sound interpersonal communication skills are the best tools to apply in success focused management. Personal values and traits that helps in managing the organization Being a strict adherent to the company’s laws, regulations and codes of ethics is one trait that can has brought the company to where it is today. These values can be transmitted to other managers and the non-managerial employees through being a role model which has worked in the company. Interest in details is also a critical tool that has helped in exhaustive resolution of a challenges

Wednesday, November 20, 2019

Library Assignment - Case Scenario Study Example | Topics and Well Written Essays - 1250 words

Library Assignment - Scenario - Case Study Example Usually the management of a majority of health care institutions does not allow the nursing staff to take part in the important decision or in almost all the decisions. These decisions usually have significant impact on the future of nursing staff as well as the health care institutions. Under such circumstances when the nursing staff does not have power for contributing to the decisions that are related to them and their future, they usually end up feeling powerless. There are various sources from which nurses may obtain their power. First one is the requisite structure of the workplace that helps in supporting empowerment. The second source through which power can be found is by believing in ourselves and in our ability to get empowered. The third one is when the management makes nurses realize about the power that this occupation holds and relationship through which they provide care and affection to their patients. The research present on nursing demonstrates the relationship between two of the discussed sources of power. Yet there is still the need for conducting more research which discusses the ways of empowering the nurses. Granting the nursing staff the responsibilities of a decision maker may also make them empowered and as a result they may effectively identify the course of action and then take measures accordingly (Heathfield, 2013). There are several ways through which Nancy can make the staff to become empowered. Nancy must make the nursing staff feel that they are valued. Her intentions for the staff must be demonstrated through her word as well as her actions. Nancy should appreciate the hard work of the staff and share her leadership vision with them. Another action that Nancy must take to empower the employees is that they she should encourage them to contribute new ideas for the development of the hospital. For example, she may discuss with the staff the area of weakness that she has been noticing lately and then ask them to contribute

Monday, November 18, 2019

Desire2learn (D2L) Essay Example | Topics and Well Written Essays - 500 words - 2

Desire2learn (D2L) - Essay Example Current data is converted according to the new system and transferred into the new database. This phase will further facilitate any additional feature is required by the user of the system (Anonymous, 2007). Even after intense analysis during system development and implementation there is a change of some feature might have been left out. The importance of these requests should be analyzed carefully to make any decisions to implement the changes instantly or to record them for future development. This activity will be performed occasionally to check the system in an operational environment. A representative from all the relevant departments will submit progress reports to discuss about the project status, problem reports (if required) and one technical specifications report after the end of the testing phase. The following reports must be submitted within the mentioned period: Staff in all of the departments are co-operating with the TUI team in order to transfer of data, information about data requirements, establishment of new policy procedures, application support, information about working procedures, etc. Steering Committee members should meet at the beginning of the project implementation and every quarter hereafter. This will assure that all stakeholders are agreed with the outcome of the project (Anonymous, 2007). As we all know that implementation is the key process of the analyzing phase of the software. Planners are assisted with planning software for the implementation of the projects. Project Desk planning software is an option to difficult planning tools. Project Desk reduces overfed unnecessary complications and entirely eliminates the requirements to install and manage hard to understand, implement and maintain project management tools.  Its benefits include cost effectiveness, team management, no specific hardware requirement, enhanced communication and free technical

Saturday, November 16, 2019

Breach of Contract Example

Breach of Contract Example The purchase and sale agreement signed on August 1st 2014, between Insurance Depot Limited (Depot) and Mr. Sanford (Sanford), is a legally binding contract. As a result, Depot will be able to effectively enforce its contract with Sanford by taking legal action. Depots contract with Sanford satisfies the necessary elements of consideration, consensus, intention, legality, and capacity: Consensus There was a written agreement that was signed by both parties. This is proof of an offer and signed acceptance. Consideration Sanford sold his business for $1.4 million to Depot this is an exchange. Intent Intention is presumed in commercial transactions such as the sale or purchase of a business. Capacity and legality There is no evidence to suggest that either party lacked capacity, and both were represented by legal counsel. There were no signs of illegality in the contract. Because the contract satisfies all major elements outlined above, it is enforceable under the rules of contract law. What will be the likely result if they go to trial? If they go to trial, Depot must successfully demonstrate that Sanford breached at least one of the provisions of the contract. The contract outlines one major restrictive covenant: a non-competition clause. In this case, Depot can sue Sanford for breaching the non-competition provision of the purchase and sale agreement. The non-competition clause is legally enforceable as it is reasonable, and it does not contradict public policy. The clause is also clear and unambiguous. It is specific as it denotes the time frame of five years and geographical range of one hundred kilometres that prohibit Sanford from engaging in the business of insurance brokerage. In order for the clause to be enforceable, these constraints need to be considered reasonable. The geographic and time-based restrictions are assumed to be reasonable in this case. Sanford violated the non-competition clause by opening his new insurance brokerage only two blocks away from Depot. Sanfords breach of the non-competition clause effectively gives Depot the right to claim damages. In order to be entitled to a remedy, Depot must prove in a court of law that Sanfords breach of contract adversely affected Depots business profits. Depot could then be awarded financial compensation (pecuniary damages) for the lost potential business. In addition, Depot may also be entitled to the equitable remedy of an injunction on Sanfords new business. This would mean Sanford would have stop business operations until the five-year time span has elapsed, allowing Depot to establish itself as a major industry player in the area. In terms of solicitation, Sanford did not actively solicit customers these customers chose to switch to Sanfords new firm at their own will. If the contract did include a non-solicitation clause, Depot would likely be unsuccessful in taking legal action with regards to it.   Depot should focus its legal efforts solely on the breach of the non-competition clause. Should Depot sue with respect to the overstatement of accounts receivable? Although there was an overstatement of the accounts receivable on Sanfords financial statements, Depot should not sue for this misrepresentation. This is because Sanford innocently miscalculated the accounts receivable figures; it was not done in a fraudulent or negligent manner. While the statement was a misrepresentation given the fact that it was false, unambiguous, concerned with a fact, and material, it does not fully satisfy all of elements of actionable misrepresentation. As a result, Depot should not sue. In the case of innocent misrepresentation, the result is the remedy of rescission. This means that the contract would be cancelled, and both parties would return to their pre-contractual ownership positions. This is likely not in Depots best interest, as they have already owned the business for two years, and have thus invested a significant amount of time and money into the businesss development. Moreover, Depot has known about this error since approximately January 2015, and did not act upon it immediately. This reduces the likelihood of the remedy of rescission. Due to the innocent nature of the misrepresentation, and the fact that the only outcome is rescission, Depot should not pursue any legal remedy with regards to the misstated accounts receivable. What should Depot do? For the reasons outlined above, Depot should sue Sanford for breaching their contract, specifically the non-competition clause of it. The company is very likely to win a legal dispute against Sanford, and runs the risk of losing even more business to Sanford if they choose to remain passive. Going forward, Depot should hire a lawyer to represent them, and to examine precedent cases in order to evaluate the most appropriate course of legal action. Depot should also consider whether or not the financial compensation that may be awarded in a lawsuit will outweigh the direct and indirect costs involved in a lawsuit. Legal action is most likely worth Depots time and money in this case, as an injunction on Sanford would allow them to establish themselves in the insurance industry and create customer relationships without Sanfords competition for the remaining time frame of the covenant. In order to avoid losing more customers to Sanford, who has many connections and more experience in the local competitive landscape, Depot should pursue legal action immediately.

Wednesday, November 13, 2019

A Tale of Two Cities Essays: A Sad Tale Of Two Cities :: Tale Two Cities Essays

A Tale Of Two Cities The focus of A Tale Of Two Cities concerns the impetus and fervor of 18th century European socio-political turmoil, its consequences, and what Dickens presents as the appropriate response of an enlightened aristocracy and just citizenry. The tale opens with Dr. Manettte having spent the last 18 years of his life in the Bastille - innocent of all crimes save his disdain for the base actions of a French Marquis. The heinous nature of his confinement induced a madness remedied only by the devoted love of his Lucie. We next encounter these characters five years later attending the trial of Charles Darnay - a nobly born French immigrant who relinquished his station rather than partake in the barbarous class structure of 18th century France. The beautiful and virtuous Lucie Manette is admired by both Sydney Carton and his repugnant legal partner, C.J.Stryver. It is the inherently ethical Carton, not the aristocratic (and bellicose) Stryver who realizes that marriage to Charles Darnay would bring the greatest happiness to Lucie. Their bliss is short lived however,as the honor bound Darnay returns to Paris. His prosecution is propelled by a vengeful and newly empowered Madame Defarge a "patriot of the revolution" who utilizes the revolutionary "People's Tribunals" to redress grievances committed by the Evremonde clan. Aided by her cohort (aptly given the code name of "Vengeance") retribution, not justice, is her sole concern. "...I have this race a long time on my register, doomed to destruction and extermination."(370). This savage character - "Madame's resolute right hand was occupied with an axe,...and in her girdle were a pistol and a cruel knife"(244) - exhibits an anger so resolute and ferocious that its like may be comparable only to newly divorced female students here at N.Y.U. - but that is simply my experience. Dickens does not portray Madame Defarge and her compatriots as morally bankrupt but rather depicts their inevitable creation in the oppressive aristocratic class structure of 18th century Europe. A Tale Of Two Cities is written in a perfectly linear progression of this theme. It initially portrays the oppressive nature of the aristocracy (the imprisonment of Dr. Manette, the accidental death of a child and the trite response of the Marquis - among other graphic illustration) which leads to the fervor of revolutionary assassins seeking justice.

Monday, November 11, 2019

Are Unions Still Relevant in USA Essay

Labor Unions, which formed to represent the workforce when needed, its rights to be discuss with the organizations management. Unions bring matters as wages, and benefits to the Collective Bargain to get an agreement with the management. Unions where big up to the 2000; from there on where power and the number of members is experiencing declining. In 2009, 771,000 members left the movement; because of the recession of 2008-2009 the majority of the member are from the public sector and not the private organizations (Devinatz, 2010). It is true that the idea of an institution that works on benefit of employees hand to hand with employers is the ideal to have in every organization; however, how can somebody said is working on employees behalf if their needs if the requirement can put the organization stability in danger. With a good number of companies closing their doors, going to bankruptcy, or moving their manufacturing overseas the workforce forthcoming is turning to small businesses and entrepreneurship collective bargain turn out to be unnecessary and irrelevant (Subramani & Ramdas, 2011). Been raised and grownup in a country where unions were called federations, usually only participating at organizations relate to technical and trade professions, have not had a close relation or even learned to much about. Maybe this influenced in acquiring the concept that there is no need for an institution to deal the benefits and needs of employees. Organizations have developed and today management and human resources worked together on behalf of the organization and its employees. Human resources on an organization are who take care and seeks for the benefits and needs of the employee as well as the organization (Heizer & Render, 2011). Because the people who conform the human resources department is part of the organization would try to do what benefits employers and employees. After reading a handful of comments and experiences with unions and their work on different businesses and organizations, my personal point of view is that unions at the beginning of it history maybe was the solution for unfairness and illegal actions from bosses and managers to its employees. Indeed their ideology, thoughts, and what they express said they worked 100% to get the best for employees we are seeing today lots of manufacture businesses closing their doors and big businesses outsourcing their jobs because they cannot afford the unions requests on keep raising wages. Of course this influence in workers wanting a union at their jobs; but is not more rewarding and satisfying to know you are receiving what your personal review is saying; at the same time having more stability, meaning that the institution we are working for does not run the risk of having to reduce personnel or worst close its doors. It is also true that organizations need to have representatives that would attend management meetings and present the employees’ point of view, concerns, aspirations, and those bright ideas that would help to have a better working environment and job satisfaction. In 2008, Reynolds article on Labor Unions showed how union are declining its power with employees and the number of members in the private sector is being minimum comparing with the public sector. Reynolds also suggested that workers associations, formed by regular employees and that would work closely to the organization’s human resources department could replace the unions. People would always think that employers do not worry or work for the employees’ benefits, that they take advantage and the only goal is to make them work hard and generate bigger profit. Unions said they will bargain the best for them, making their wages raised, but who is worrying of the quality of the job and service? Who is worrying of having a secure income and not having the fear of layoffs or bankrupts? In conclusion, we can see unions is declining in the number of members, also in the power they had over employees to convinced they are working only on their benefits without any political interest; and that the actual corporation organization with its human resources department do not have the need of unions trying to tell what the employees need or want because they can do it themselves.

Friday, November 8, 2019

Top 10 Obsolete Grammar Rules - by Guest Blogger Steven Sawyer

Top 10 Obsolete Grammar Rules - by Guest Blogger Steven Sawyer Article by Steven Sawyer. Edited by Brenda Bernstein, The Essay Expert Following The Essay Expert’s post about using the â€Å"singular they,† some writers in one of my LinkedIn groups were talking about breaking English grammar rules. Several of us spent a few hours discussing the merits, or de-merits, of using â€Å"they† as a singular pronoun. We were essentially divided into two camps:   purists, who would never break a time-honored English grammar rule, and progressives, who know all the rules – and delight in breaking them.   By the end of the heated discussion, purists were still purists and progressives remained progressive. Purists love the predictability of our language and the grammar rules that govern it. They still remember how to diagram a sentence.   They can spot a dangling modifier at 50 yards and pick out a subject-verb agreement error faster than you can say â€Å"comma splice.† If you went to their houses you might find that they iron their underwear and alphabetize the canned foods in their pantry. (I know a couple of purists who do that.) Progressives, on the other hand, believe that breaking rules connects writers with the masses, who stopped thinking about grammar rules decades ago. (If you dont believe me just ask any passerby to locate the verb in a sentence.) Just last year, a group of Ivy League English language purists lobbied to have â€Å"Thou shalt not break English grammar rules† added as the 11th commandment. But language mavens, dictionary writers and even influential linguists are relaxing many writing standards. Some experts are equating this usage shift to the Great Vowel Shift that took place in England in the 15th century. So, my Purist grammar friends, what will you do? Will you suck it up and go with the changes in the language as they evolve?   Or are you determined to maintain pristine prose? Its really okay if purists remain purists. I believe theyll dwindle over time until they become an extinct species, but they do have their place in our culture today. Purists, heres what youre going to have to swallow if you want to keep pace with our ever changing language. Top 10 Obsolete Or Seldom Enforced Grammar Rules Don’t split infinitives. Who would want to shamelessly do that anyway? Active voice verbs are preferable to passive voice verbs. I will never part with this one. I have  encrypted  this rule in my memory’s hard drive. Passive voice will forever be stricken from my writing. That makes me a purist for this rule only. Never start a sentence with â€Å"And† or â€Å"But.† And why not? It gets easier every time you do it. See 5th paragraph, second sentence. Never start a sentence with â€Å"There is† or â€Å"There are.† There are many occasions when starting a sentence with â€Å"There is† or â€Å"There are† is perfectly acceptable. Boring, perhaps, but acceptable. E.g., There is more Canadian bacon in the United States than in Canada. It would be difficult to change the wording in that sentence without starting with â€Å"There is†. Never end a sentence with a preposition. Now that’s a rule we can all live without. Always use â€Å"more than† instead of â€Å"over† with numbers. Okay. Whatever. Math’s not my gig. But truly, either one is acceptable use today. So, purists, get over it. Data is plural, so the verb must always be plural. So data is what data does? Or data are what data do? If they say so. Anyone with a good ear for English knows the answer to this one. Don’t start a sentence with â€Å"This.† The grammar gurus now say that you can start a sentence with â€Å"This.†Ã‚   But (Ooops, there I go, breaking rule 3. See how easy that was?)   I believe that [practice] is okay and this [guideline] is perfectly acceptable. Don’t use â€Å"free† as an adjective.   E.g., â€Å"Can I get that laptop free?†Ã‚   Nay, nay, writing comrades. That’s purist speak. Feel free to use â€Å"for free.† E.g., â€Å"Can I get that laptop for free?† Don’t use â€Å"fun† as an adjective.   You purists make me giddy.   You’ve always used â€Å"fun† as a noun.   E.g., â€Å"We had fun at the game today.† But we progressives like to use it as an adjective. â€Å"It was a fun weekend reunion with my family.† English is an evolving language. A new word gets added to the language every 98 minutes, according to the Global Language Monitor. That’s 14.7 words per day.   As words get added, usage rules undergo changes as well. Will you adopt the new â€Å"rules† of grammar? Your answer determines which camp you’re in. Steven Sawyer is a blogger, author, editor and online English teacher and writing consultant.   Read his blog at https://stevensawyer.wordpress.com/. Category:Grammar Writing TipsBy Brenda BernsteinMay 15, 2011 14 Comments Penelope J. says: May 18, 2011 at 4:28 pm The above post on progressives vs. purists was both fun and enlightening. I agree that in some cases, we have to be open to change rather than stick to the more correct language usage. I agree with the above comment. Using Where you at? and got instead of have (or in many cases, buy) have become widely acceptable, but I cringe every time I hear them uttered. Things like/such as What you got? really get (to) me. Anyway, what does get to me actually mean? Also, using a word to express the opposite feeling, You kill me or Thats a killer has become the norm rather than the exception and is taken to excruciating heights on programs that my grandchildren watch such as American Idol. But the English language is evolving and devolving to such an extent that, at 14.7 new words a day, purists must be having a hard time making or expecting others to stick to the rules. However, is it too much to ask that some rules not be broken such as misuse of verb tense and pronouns? Log in to Reply The Essay Expert says: May 31, 2011 at 11:45 am Penelope, Im so glad you mentioned Where you at! When living in Brooklyn, if I were asking for directions on the street I would always say Do you know where such-and-such street is at? Im also guilty of using got instead of have. Its funny the things that still bug me, vs. the things Ive adopted. Im sure these things differ for each of us. Fun as an adjective still grates on my nerves. And I dont think its too much to ask to keep some rules in place but whos to decide which ones? I certainly have my opinions! Log in to Reply The Essay Expert says: May 31, 2011 at 12:00 pm Thanks Lynn. We all have our own pet peeves dont we? Mine are different from yours! (And lets not even start on different from/different than.) I have articles on its/its and lose/loose which I invite you to read and share! https://theessayexpert.com/blog/2011/05/31/the-day-my-dad-didnt-make-it-home-from-work-by-marianne-worley-business-writing-consultant-at-the-essay-expert/ and https://theessayexpert.com/blog/2009/09/13/common-spelling-mistakes-lose-vs-loose/ respectively. Log in to Reply The Essay Expert says: June 13, 2011 at 3:57 pm Thanks for your comment Rick. I agree! Log in to Reply Marion Suarez says: June 3, 2012 at 1:29 pm I feel as though proper usage of fewer/ less is almost entirely obsolete. I cant find anyone who still understands the distinction or honors it. Log in to Reply The Essay Expert says: June 3, 2012 at 3:34 pm Thanks for your comment Marion. Its funny, I see 10 Items or Fewer now in many grocery stores, and I almost want them to change it back to the wrong way! Log in to Reply Mary Kent says: August 30, 2016 at 12:25 am Should we follow the rules regarding using the possessive form of nouns and pronouns with gerunds or is it a truly lost cause? Log in to Reply Brenda Bernstein says: September 2, 2016 at 10:20 pm Great question Mary! Ive been fighting for this one since I learned the rule at the age of eight. Im terrified by the number of times people correct me on this point when I am using correct grammar! Log in to Reply John T Mon says: August 7, 2017 at 11:02 pm Im mid-60s and I always wonder what happened to the use of A and An? Log in to Reply Brenda Bernstein says: August 8, 2017 at 6:55 am Do mean in spoken speech, John? It does seem like a lot of people say a when an would be grammatically correct. Log in to Reply Rebecca says: June 4, 2018 at 11:43 am I’m not a pure purist! Quirky, and especially regional, â€Å"impurities† make such entertaining conversation and writing. Still, why has the subjective compound pronoun become so accepted when used in the objective case? In speaking, I realize we all get tripped up, but I’ve seen it in writing and heard it from journalists. Log in to Reply Brenda Bernstein says: June 4, 2018 at 1:15 pm I’m right there with you, Becky. Drives me up a wall and the correct grammar seems so logical. Thanks for your comment! Log in to Reply Susan says: June 29, 2019 at 6:50 am The increased misuse of I and me when referring to another person and oneself is my beef. I am now hearing even professional speakers such as news announcers, pastors, etc. making statements such as, The taxi picked up my friend and I. In fact, I came across this article when again doing a search to see if this rule has changed. Log in to Reply Brenda Bernstein says: June 29, 2019 at 10:05 am Im with you, Susan. What did you find? Anyone saying the rule has changed? I think its more that very few people understand correct usage. Log in to Reply

Wednesday, November 6, 2019

Neodymium Facts - Nd or Element 60

Neodymium Facts - Nd or Element 60 NeodymiumBasic Facts Atomic Number: 60 Symbol: Nd Atomic Weight: 144.24 Element Classification: Rare Earth Element (Lanthanide Series) Discoverer: C.F. Ayer von Weisbach Discovery Date: 1925 (Austria) Name Origin: Greek: neos and didymos (new twin) Neodymium Physical Data Density (g/cc): 7.007 Melting Point (K): 1294 Boiling Point (K): 3341 Appearance: silvery-white, rare earth metal that oxidizes readily in air Atomic Radius (pm): 182 Atomic Volume (cc/mol): 20.6 Covalent Radius (pm): 184 Ionic Radius: 99.5 (3e) Specific Heat (20Â °C J/g mol): 0.205 Fusion Heat (kJ/mol): 7.1 Evaporation Heat (kJ/mol): 289 Pauling Negativity Number: 1.14 First Ionizing Energy (kJ/mol): 531.5 Oxidation States: 3 Electronic Configuration: [Xe] 4f4 6s2 Lattice Structure: hexagonal Lattice Constant (Ã…): 3.660 Lattice C/A Ratio: 1.614 References: Los Alamos National Laboratory (2001), Crescent Chemical Company (2001) Return to the Periodic Table

Monday, November 4, 2019

Motivation - Methods of Motivation use to excel in a College program Assignment

Motivation - Methods of Motivation use to excel in a College program - Assignment Example Motivation may push a student to spend countless nights studying for a course to excel in the marketplace. Psychologists believe that human beings are not the same. Thus, it is important to understand different types of motivation to capture different type of people, personality, and character. People are different on the way they perceive or view things, thus it follows that motivation has to be different. The three methods of motivation used to excel in college program include incentive, change, and extrinsic motivation. Primarily, incentive motivation is a strong force used in the learning institution. This method involves rewards. Through incentive motivation, students believe that they will obtain rewards for working hard or doing something. This motivates them to do everything they can to attain certain goals. This method of motivation bases its argument on the fact that human beings need to attain their set goals and objectives. To Anderman & Anderman (2010), learning institut ions utilize incentive motivation to reward the best performing or well-behaved students. By offering rewards, the management hopes to increase their performance and motivate their students to work harder in school programs. It is crucial to note that, there is high morale and motivation when people are working as a group in a given task. A continuous interaction in college programs increases friendship, unity, and mutual association. Motivation and morale help students to accomplish school programs faster and at an easy pace. For instance, incentive motivation may trigger students to work as a team and in turn creates a healthy competition. Teamwork or group discussion may help students to compete with each other and excel in all ways. It may also boost satisfaction and a sense of belonging. According to Karabenick & Urdan (2010), change motivation is a strong medium used to excel in college program. Sometimes, students, teachers, and other workers may do things to bring changes in the immediate environment. Change motivation pushes an individual to work tirelessly, hoping that one-day things will be better in their immediate environment. It is important to note that, change motivation help students to be tired of how things are and thus, think of a program to improve the entire environment. People are more likely to succeed when they understand their need to bring value to their organization. In the school set-up, external and internal factors that can sustain, intensify, start, or discourage bad behaviour. At this point, internal factors include human characteristics that trigger certain behaviours in the learning environment. For instance, students are fearful or confident when they approach new tasks. However, they are motivated when they live in a pleasant environment that fosters positive behaviours. It is crucial to understand that, external factors can affect learning conditions and personal development. For instance, certain schooling practices can h inder or promote motivations. These features include peer groups, classrooms, instructional practices, and school activities (Malloy, Marinak & Gambrell, 2010). At this point, helpful instruction may motivate a student to have good conduct. Change motivation is crucial in the school set up as it shapes students’ ability to learn experiences at school and in the large

Saturday, November 2, 2019

Seminar in criminology Discussion 5 Essay Example | Topics and Well Written Essays - 250 words

Seminar in criminology Discussion 5 - Essay Example For example, defendants have to provide 10% of the amount to the bail bondsman that is requested by the court (Thistlethwaite & Wooldredge, 2013). Some of these bondsmen usually work together with attorneys and recommend them to their clients. Some of the attorneys recommended to clients by the bondsmen are not qualified or as experienced as a client would want. Some suspects are not allowed to make phone calls or write letters to their family. It results to delays in communication with the family members and attorneys and it interferes with the suspect’s ability get the re-trial release. A suspect’s bail gets determined after the court gets the advice from the legal counsel (Thistlethwaite & Wooldredge, 2013). The legal counsel always gives the court advice on previous bail jumping behavior for the suspect. For counsels who advise suspects not to show up to court so that they delay the trial process makes it hard for the suspect to become eligible for future pre-trial releases. On page 128, Thistlethwaite and Wooldredge (2013) assert that research on how the bail is made needs proper documentation and communicated to the defendant, the court and the public to ensure that the bail decisions made are fair. As Thistlethwaite and Wooldredge (2013) note, it ensures that the bail made is more individualized. Thistlethwaite, A., & Wooldredge, J. (2013). â€Å"Part II: Chapter 1: Pre-Conviction dispositions.† In Forty Studies that Changed Criminal Justice: Explorations into the History of Criminal Justice Research (2 ed.). New Jersey: Pearson Higher Ed

Thursday, October 31, 2019

Student Counseling Service Research Proposal Example | Topics and Well Written Essays - 1000 words

Student Counseling Service - Research Proposal Example b. Question #2: The wording of the question must change as: Which of the following best describes your age The responses given are ambiguous, e.g. 19 - 20 years; 20-25 years and so on. Where would the age of 20 years be captured The correct responses should be: Less than or equal to 18 19 to 20 21 to 25 26 to 30 and so on. d. Question #4: The question can be restated as: What is your religious affiliation Closed-ended options could be provided in the response list: Protestant Christian Roman Catholic Jewish Evangelical Christian Muslim Hindu Buddhist Others (please specify) e. Question #5: This is an ambiguous double barreled statement. Two issues, namely, cultural and religious, are mixed up here. It would be prudent to separate the two issues, and use a Likert scale for capturing the responses. The restated questions could be: In your opinion, the primary reason for seeking counseling service is: f. Question #6: The word "crises" is an inconsistent usage of terminology. Also, the period during which the services have been sought is not explicit. The question should be restated as: How many times between June 2005 and June 2007, have you used counseling service In the response list, 'several times', 'regular basis' is ambiguous. The response options should be recast as: Less than or equal to 5 6 to 10 11 to 15 16 to 20 h. ... Asian - Pacific Islander Native American Others (please specify) d. Question #4: The question can be restated as: What is your religious affiliation Closed-ended options could be provided in the response list: Protestant Christian Roman Catholic Jewish Evangelical Christian Muslim Hindu Buddhist Others (please specify) e. Question #5: This is an ambiguous double barreled statement. Two issues, namely, cultural and religious, are mixed up here. It would be prudent to separate the two issues, and use a Likert scale for capturing the responses. The restated questions could be: In your opinion, the primary reason for seeking counseling service is: Strongly Disagree Neither Agree Strongly Disagree Agree Cultural factors: Religious factors: f. Question #6: The word "crises" is an inconsistent usage of terminology. Also, the period during which the services have been sought is not explicit. The question should be restated as: How many times between June 2005 and June 2007, have you used counseling service In the response list, 'several times', 'regular basis' is ambiguous. The response options should be recast as: Less than or equal to 5 6 to 10 11 to 15 16 to 20 g. Question #7: Not found... reflects casual approach to survey design h. Question #8: The question posed is not amenable to an objective analysis. A Likert scale is recommended. The question could be recast as: In your opinion, how would you rate the interactions of counseling staff with you: Strongly Disagree Neither Agree Strongly Disagree

Tuesday, October 29, 2019

Ensuring children and young people’s safety Essay Example for Free

Ensuring children and young people’s safety Essay Ensuring children and young people’s safety and welfare in the work setting is an essential part of safeguarding. While children are at school, practitioners act in ‘loco parentis’ while their parents are away. As part of their legal and professional obligations, practitioners hold positions of trust and a duty of care to the children in their school, and therefore should always act in their best interests and ensure their safety – the welfare of the child is paramount (Children Act 1989). The Children Act 2004 came in with the Every Child Matters (ECM) guidelines and greatly impacted the way schools look at the care and welfare of pupils. Children and young people should be helped to learn and thrive and be given the opportunity to achieve the five basic outcomes: be healthy; stay safe; enjoy and achieve; make a positive contribution and achieve economic well-being. Children are vulnerable and depending on their age and level of development, do not see danger or recognise risks. They do not know when or how to look after themselves and need adults to protect them and ensure their safety, whilst encouraging their independence in an age appropriate manner. All organisations that employ staff or volunteers to work with children need to use a safer recruitment practice. In March 2005, following the Soham murders and the subsequent Bichard Inquiry, the DCSF – Department for Children, Schools and Families (previously the DES and the DoH) proposed that Recommendation 19 of the Bichard Inquiry should be carried out: ‘new arrangements should be introduced requiring those who wish to work with children, or vulnerable adults, to be registered. The register would confirm that there is no known reason why an individual should not work with these clients.’ As a result, the Safeguarding Vulnerable Groups Act 2006 was passed, providing the legislative framework for the new Vetting and Barring scheme. This Act established the Independent Safeguarding Authority (ISA) to make decisions about who should be allowed to work with children, the elderly and other vulnerable adults and to maintain lists of those who are barred. Under the Act, it is an offence for an employer to employ a barred person in a role with children. It is also an offence for a barred person to apply for  such a role. Employers must also advise the ISA if an individual harms a child whilst working for them. The Protection of Freedoms Act 2012 merged the ISA with the CRB (Criminal Records Bureau) to form the DBS (Disclosure and Barring Services). It also differentiated between supervised and unsupervised activities. Schools should have policies and procedures for safer recruitment practice, which should be applied at every stage in the recruitment process, from advertising, references and pre-interview checks, to the selection of candidates, interviewing process and the offer of appointment. As part of the process, every adult wanting to work with children or vulnerable adults must have a DBS (Disclosure and Barring Services) check. There are three levels of DBS disclosure: -Basic disclosure: details relevant information about the individual, together with any convictions (spent or in force), cautions or warnings that the individual has received. -Enhanced disclosure: includes the same as the basic disclosure, plus any additional relevant information held by the police. -Enhanced disclosure with Barred List Check. Schools must also ensure that any adults (including cleaners and caretakers) or volunteers in the workplace do not have unsupervised access to children unless they have been DBS checked. Schools need to ensure that they provide children and young people with a happy safe environment to learn and develop, with trusted and supportive adults. Practitioners need to actively promote the well-being and welfare of every child. This includes providing a wide range of activities to promote development through play as well as formal learning. These activities should include age appropriate toys and games that meet the Toy (Safety) Regulations 1995 and are in a good state of repair. Practitioners should check for Kitemarks and CE markings. Kitemarks are symbols that show products have been tested and meet the British Standard Institute requirements. CE markings show that products meet European standards as set out by the European Community. Children also need to communicate and socialise with their peers, children from other age groups and other adults. They need to feel safe and secure in their environment so that they feel able to speak to adults about any concerns they may have, or to ask questions and seek help without fear of embarrassment. They need good role models who can help them extend their decision making skills and develop independence appropriate to their age and development level. Practitioners have a further responsibility to provide additional support to children who may have special educational needs. This may be through individual sessions within the school, liaison with external services such as educational psychologists or through the CAF (Common Assessment Framework) process. The CAF process was developed to gather and assess information in relation to a child’s needs in development, parenting and the family environment. It is a service that should be offered to children (and their families) whose additional needs are not being met through universal services within the school. Practitioners also need to protect any children who may be at risk of significant harm because of their home life and personal circumstances. There are a number of policies and procedures that should be in place in schools to ensure children and young people’s protection and safety: †¢Working in an open and transparent way – adults should make sure that another member of staff is always aware of where they are working, especially if they are alone in a room with a child, there should always be visual access or the door should remain open. †¢Duty of care – adults should always act in the best interests of the child and ensure their safety – the welfare of the child is paramount (Children Act 1989). †¢Whistleblowing staff should understand their responsibilities to raise concerns of malpractice. Staff will be deemed to be failing in their duty to safeguard children if they do not act. †¢Listening to children adults relationships with children should always be professional, caring and respectful. Children need to feel valued and listened to. †¢Power and positions of trust adults working with children hold positions of trust due to their access to the children in their care, and relationships between pupils and staff will  always have an unequal balance of power – these positions should never be abused. †¢Behaviour teachers should behave in such a way as to safeguard children’s well-being and maintain public trust in the teaching profession. †¢Physical contact staff should ensure that any contact with children is entirely professionally appropriate. †¢Off-site visits staff must take particular care to ensure that clear boundaries are maintained and full risk assessments must be carried out prior to a visit. †¢Recording of images – there must be age-appropriate consent from the person or their parents or carers. †¢Intimate personal care all children have a right to safety, privacy and dignity when intimate care is required. †¢Sharing concerns and information highly confidential information about children and their families should only ever be shared on a need to know basis, and anonymously wherever possible. †¢Security – school premises should be made secure with fencing, gates and locking doors with secure access codes to prevent unwelcome visitors and to stop children from leaving the premises unaccompanied. There should be clear locking and unlocking procedures and stringent rules for visitor access to the buildings. Contractors should be LA approved or selected using safe selection procedures and should have carried out appropriate risk assessments in advance. They should be given information to enable them to follow the school’s safety procedures. The three main areas that address the protection of children from harm in the work setting are: child protection; health and safety, and risk assessments. †¢Child protection. It is the responsibility of all adults in the setting to actively safeguard children and young people and to prevent abuse or neglect. The setting should detail how the policies and procedures should work on a daily basis and outline current legislation in this area (see Task A). The policy should describe the responsibilities of the setting as well as those of individuals. It should include a summary of the possible signs of abuse or neglect for staff to refer to (see Task D1). Staff are required to respond to any concerns in an appropriate and timely manner. There should be clear guidelines on how staff should proceed when there are concerns, or  allegations have been made, including the role of the designated CPO (Child Protection Officer) (see Task D2). Staff should also be made aware of the procedures if the allegation concerns another member of staff or the head teacher (see Section 2 below). The policy should detail external services that may be required, including names and telephone numbers etc. There should be specific guidance about how to behave if a child or young person makes an allegation of abuse. The policy should detail other procedures and policies that support staff responsibilities in this area, such as the behaviour and anti-bullying policies (see Task E) and the whistleblowing policy (see Section 3 below). †¢Health and Safety. Schools are legally required to have a Health and Safety policy to ensure that there is a plan for how health and safety is managed in the setting and that all staff are aware of all their responsibilities. This policy should be read and implemented by all staff and it should form part of the induction process for new members of staff. The Health and Safety at Work Act 1974 and the Management of Health and Safety at Work Regulations 1999 were designed to protect everyone at work. The employer in a school must take reasonable steps to ensure that staff and pupils are not exposed to risks to their health and safety. This applies to activities on or off school premises. The employer is required to carry out regular reviews of the school, its premises and activities. There should be a designated health and safety representative at every setting who is responsible for the reviews and any subsequent action. The reviews should involve regular walks around the school as well as safety checks on equipment. All electrical items should be checked annually by a qualified electrician. Fire extinguishers should also be checked annually. Staff should ensure that they use any safety equipment provided and store it safely. All materials and equipment used in schools should meet recognised safety standards. Practitioners should check for Kitemarks and CE markings. Kitemarks are symbols that show products have been tested and meet the British Standard Institute requirements. CE markings show that products meet European standards as set out by the European Community. The Workplace, (Health, Safety and Welfare) Regulations 1992 deal with physical conditions in the  workplace and require employers to meet minimum standards in relation to a wide range of issues, including: maintenance of buildings and equipment; lighting; provision of drinking water; temperature; ventilation; rest rooms; toilet facili ties; room dimensions and space; cleanliness; condition of floors and traffic routes. The School Premises (England) Regulations 2012 apply to all maintained schools in England, and came into effect in October 2012. This legislation works in conjunction with the Workplace Regulations, but applies specifically to school standards, which are often more stringent i.e. the provision of a medical room for pupils, or a lower maximum temperature for hand washing in children’s toilet facilities. To protect children and young people from harm on the premises, the school should consider the following: †¢Safety of the indoor and outdoor play equipment, including water and sand play. †¢Safety in the school kitchen, including the storage, preparation and cooking of food. †¢Fire safety, including maintaining clearly marked exit routes and doors. †¢Appropriately sized furniture and equipment for the children. †¢Safe storage of hazardous materials under the Control of Substances Hazardous to Health Regulations (COSHH) 2002. †¢Appropriate adult-child ratios at all times. †¢First aid training for staff, with sufficient numbers of first aid trained staff on the premises at all times. †¢Safety in the dining hall, including hot food, spillages, choking risks etc. †¢Vigilance in challenging unidentified adults. †¢Procedures for cleaning up bodily fluids, vomit or faeces. †¢Internet safety. †¢Hand washing facilities and practices. †¢Adaptations where necessary for children with special needs or disabilities. †¢Safety of outdoor play areas, including access, space and floor surfacing. †¢Safe storage and supervision of medicines. †¢Implementation of procedures for children and staff with illnesses, i.e. remaining away from school for 48 hours after sickness or diarrhoea. †¢A  nominated person for asbestos and legionella competency. †¢Tidiness and safety of traffic routes around the premises. Off-site educational visits have additional issues that could affect children’s safety. The Management of Health and Safety at Work Regulations 1999 requires full risk assessments to be carried out prior to a visit. Employers must assess the risks of activities, plan measures to control the risks and inform employees of the measures. Staff must follow school and Local Authority regulations, policies and guidance, which include: evidence of parental permission; emergency procedures; first aid kit and trained staff; appropriate clothing and equipment; qualified staff for activities; adult to children ratios; special educational or medical needs of the children; approval of volunteers (including DBS checks); age and competence of the pupils and transport arrangements. Health and Safety arrangements also require members of staff to keep colleagues/senior staff aware of their whereabouts and movements. †¢Risk assessments. It is a legal requirement for all employers to carry out risk assessments. Risk assessments are a formal examination of things that could cause harm to people. The Health and Safety Executive guidance sets out a simple Five Steps to Risk Assessment: Step 1: Look for the hazards and risks. A hazard is something that can cause harm. A risk is the likelihood of harm together with the consequences should it take place. Step 2: Decide who could be harmed and how. Step 3: It is necessary to differentiate between hazards and risks and then to prioritise them, dealing with the most serious risks first. Decide whether the existing precautions are sufficient. If not, decide what other precautions should be introduced and ensure that they are put in place. Step 4: Record your actions and findings. Step 5: Review the assessment at regular intervals, or if circumstances  change, and revise if necessary. Risk assessments should be used within the school setting e.g. for a new climbing frame or for outdoor water play, and also for off-site visits regardless of their duration. The head teacher is usually responsible for risk assessments and should sign and date them after they are completed. If existing precautions are not satisfactory, then activities may have to be restricted or stopped until changes are made. Changes may involve staff training or additional equipment. Risk assessments will also need to be carried out for individuals with special needs or disabilities and specialists may come to the school to carry them out. Other individuals may require a risk assessment in certain circumstances, i.e. a pupil on crutches or temporarily in a wheelchair. Ofsted inspectors would expect risk assessments to be available as part of their inspections. Risk assessments should form part of a school’s management processes and help to formalise working practices and arrangements. They are a valuable tool for identifying problems and potential problems, monitoring situations and ensuring precautions are taken to keep children and adults safe from harm.