Discrimination in social work Essay

As social workers are involved with comparatively powerless people within the community, they are in an influential position with regards to the fair treatment of many disadvantaged individuals. This unfair treatment comes in the forms of discrimination and oppression. Discrimination can be defined as the act of giving less favourable treatment, through prejudice and stereotype, of individuals typically belonging to groups who are a relatively powerless part of society. Discrimination can come in several forms: Direct Discrimination, which can be seen directed against gender when, for example, a female is denied a job interview as it is believed she will not fit into the masculine environment. Indirect Discrimination is present when the intentions of a rule or policy do not display apparent discrimination, but can result in unequal treatment. Harassment is the occurance of unjust treatment towards a person due to a particular characteristic, such as ethnicity, which makes for an undesirable and sometimes hostile environment or brings about a violation of the victim’s dignity. Victimisation can occur when a person rightly makes a complaint in line with the Equality Act, and this results in malevolence or negative treatment towards the complainant. From personal experience, I have witnessed this occur within interactions between members of front of house and kitchen staff in a restaurant, wherein an intentionally hostile and cold atmosphere was created for the individual who lodged the complaint. Oppression is the act of taking the prejudice inherent in Direct and Indirect Discrimination further through negative and unfair wielding of power, inflicting hardship and disadvantage upon those seemingly inferior in the social structure. This power being a force for controlling people which those apparently more dominant in the hierarchy are capable of exerting. The forms Oppression takes include such systems as ageism, sexism, classism, and those in dominant positions use these systems to limit rights and freedoms of these individuals and this unjust domination adversely affects a person’s life chances. Due to variables inherent in peoples identity, such as age, ethnicity and gender, an individual oppressed on the grounds of skin colour may also be considered to have an advantage over someone considered â€Å"old† in socially constructed value as far as age is concerned, and thus could fall into the role of â€Å"oppressor†. In a bid to challenge and reduce structural disadvantage, discrimination and oppression within care work, framework for Anti-Discriminatory Practice (A. D. P. ) has been introduced. A main focus of A. D. P.  is â€Å"putting the client in their social context†, which is the acknowledgement of not only characteristics specific to different groups, but also characteristics unique to a particular individual, and the tailoring of care in relation to these differences to avoid undermining diversity, as is considered good practice in social work. It recognizes that uniform care does not work effectively for everybody, such as assumed homogeny when treating those of ethnic minorities in an identical manner to when treating a client from the dominant culture. This could also be viewed as a method of assimilation into the norms of that society, and can be an oppression of identity. Previously, MANAGEMENT? had deemed A. D. P. unimportant (Thompson/Dvies? )and such outlooks made care liable to adopt such exclusive atiitudes as the colour-blind and gender-blind approaches. These are terms that refer to the ignorance of ethnic and gender influences on an individuals personality, resulting in inappropriate and even oppressive treatment caused possibly by care with male or dominant culture bias. Though these two particular groups are highlighted, discrimination in care work methods can also affect other disadvantaged demographics such as the disabled, elderly and those of different religious beliefs. Thompson argues that maintaining an awareness of A. D. P. is essential in combating discrimination and oppression, and that refusing to intervene becomes â€Å"part of the problem†. Furthermore, Giddens (1977) supports the view that failing nuetral use of professional power allows inequalities to persist, and that it must be used proactively to transform oppressive structures. Giddens also notes that negative use of this power can reinforce inequalities. Another important part A. D. P. is Giddens’ â€Å"Emancipatory Politics†(1991) which aims at liberating clients from their disadvantaged positions. Identified within this are three â€Å"imperatives† to keep mindful of, the first being Justice, which is suggestive of fair treatment and the confidence that people will not be exploited or have rights denied. Equality is the next, which opposes uniform treatment, identifying it as a barrier to fairness. Thirdly, Participation is a key concept in objectives to emancipate and empower clients to better cope with, or be liberated from their circumstances, all the while using the client’s legitimate power to counter the power abuse brought about by discrimination and oppression. This involves cooperation of social workers and service users in planning and evaluating services to improve empowerment opportunities and to help the service provide suitable care (Beresford and Croft 1993, in Davies?). In A. D. P, this relationship is recognised as a â€Å"partnership†, a more sensitive term which is not suggestive of power interactions, but more on mutual agreement (Thompson, 1996, DAVIES? ) promoting a sensitivity and understanding about the inequalities to be addressed. Using the word â€Å"partnership† can also foster an element of trust between the two parties, as social workers are so often demonised in the media, and this enhances mistrust towards them. These relationships can run into conflicts between parties, though long-term success relies on not abandoning the partnership and maintaining professional willingness. (DAVIES? ) An important focus in Participation is to enable the client to use their own power to liberate themselves from oppression, and to avoid the â€Å"benign paternalism† of the past which created an environment of dependency through protecting the less fortunate from their problems (Bailey and Brake, 1975 DAVIES). A complication to fair practice in social work is that some situations can be complex and open to numerous interpretations, and this is where the judgement of a professional, takes precedence over technical reasoning and codes of practice (jordan, 1990 pp. 3-4, DAVIES? ). In making professional judgements, moral reasoning and due analysis must be taken to avoid â€Å"messy situations†(Schon, 1983). Also essential for professionals to possess a sensitivity towards feelings when making such decisions. Insensitive intervention is a contradiction of A. D. P. and have more negative effects than positive (DAVIES?  ) Professionals being a person with attributes such as having engaged in lengthy training with assessment of competence, authority acknowledged by service users and a thorough theory of field based on reasearch evidence (Banks, 2001, Gomm, 1996 BRIANS HANDOUT). Though care must be taken in relation to these decisions to ensure there is no abuse of professional’s power resulting in coercion upon service users(Davies), and instead that it supports equality and emancipation. (DAVIES? ). It is important to not allow subjectiveness and personal prejudices to obstruct care. Also essential for professionals to possess a sensitivity towards feelings

Natural environment Essay

Frank Lloyd Wright’s Fallingwater introduces an essential factor the architect incorporated in the perspective of organic architecture by striking the balance between technology and the environment. He utilized building materials in the likes of concrete and steel, contemporary resources which appeared quite artificial to the average man or woman (Hoffman 18; Levine 217). Technological advancement usually denotes an unwelcoming and unattractive facet of society, not just in the environmental realm but in the social aspect as well. At the same time as the country progresses towards the 20th century, the relationship between technology and the environment grew all the more crucial as far as the designs Wright conceives. He acknowledged that the technological advancements constitute an vital element of the society into which humanity is born. As an architect, he considered it his purpose to identify the common ground where technology and the environment exist in harmony with one another (Hoffman 18; Levine 217). The spectacular profile and structures he conceptualized, particularly in his most recent works became feasible with the aid of technological advances. Nonetheless, it took a human factor for cultivation (Hoffman 18; Levine 217). However, others believe that the building materials he incorporated were far from what were generally regarded as organic elements found in nature. In what manner can the cantilevered concrete, a feature of the structure communicate with the environment? In response to that query, the architect requests his audiences to consider nature as an abstract form (Hoffman 21; Levine 217). Wright suggests that his audiences treat nature as an innate feature of the material. The moment an individual identifies the fundamental component of masonry, brick, and wood, their nature was identifiable every time they are being utilized allowing them to function in the rising contemporary society (Hoffman 21; Levine 217). Undeniably, his works has evermore altered the landscape of the country, and similar to several built environments, his brand of architecture mirrored the socio-cultural aspects of the times beginning in the year 1890 until 1960 (Hoffman 21; Levine 217). Analyzing his designs would even offer significant insights concerning the concepts of organic architecture. His influence in field of architecture remains undisputed. The character of the structures he designed imposed not a style rather a manifestation of awareness which encouraged other versions of the forms in the contemporary society (Hoffman 21; Levine 217). Several other architects drew inspiration from the proximity of environmental occurrences (Hoffman 21; Levine 217). The Fallingwater serves as a contemporary representation of the basic need to identify with nature by means of immersion. Forming a cantilever above the waterfall of a winding creek, the Kaufmann house is nestled amid the forest. The rhythm of flowing water is heard around the place and suspended balconies offer the feeling of blending with nature. Such connection delivers an intimate connection with the built as well as the natural environment. The clean geometric architectural forms start to expose the inherent properties present in the basic structure of the natural environment. Works Cited Hoffmann, Donald. Understanding Frank Lloyd Wright’s Architecture. Chelmsford, Massachusetts: Courier Dover Publications, 1995. Levine, Neil. The Architecture of Frank Lloyd Wright. New Jersey: Princeton University Press, 1996.

Auditing - benefits and limitations

Auditing benefits and limitations Chapter-1 INTRODUCTION INTRODUCTION The review of saving money organizations assumes an imperative part in India as it manage the saving money organizations in right way. In review of banks incorporates different sorts of review which are ordinarily completed in saving money organizations, for example, statutory review, income/wage use review, simultaneous review, PC and framework review and so on the above review is principally directed by the banks own staff or outside reviewer. Be that as it may, the tenets and the regulation identifying with the behavior of different sorts of review or assessments vary from a bank to bank expect the statutory review for which the RBI rules is pertinent. In this, I have given more significance on the general bank review framework. In today’s focused world review is all that much vital and in addition obligatory , in light of the fact that speculator contributing choice is rely on upon that specific idea if evaluator has communicating his perspective about specific association is genuine and reasonable then financial specialist can get his thoughts regarding the amount he ought to put resources into specific organizations. ORIGIN AND EVOLUATION OF AUDITING 1) Origin of term : The term review is gotten from the Latin expression â€Å"audire† intend to listen. In right on time days, an evaluator used to leaning to the record read out by the bookkeeper keeping in mind the end goal to check them. 2) Ancient origin : Examining is as old as bookkeeping. It was being used in every single old countrie, for example, Mesopotamia, Egypt, Greece, Rome, U.K., and India. The Vedas,Ramayana, Mahabharata contain references to bookkeeping and inspecting. Arthashasastra by Kautilya gives nitty gritty principles for bookkeeping and evaluating of open accounts. The Mauryas, the Guptas and the Mughals had created and bookkeeping and evaluating framework to control state accounts. In this manner, fundamentally, bookkeeping and examining had their starting point in the requirement for the legislature to control the wage and consumption of the state and the armed force. The first question of reviewing was to distinguish and avoid mistakes and cheats. 3) Compulsory audits of companies: With expanding number of organizations, the organizations’ demonstrations in diverse nations started accommodating mandatory review of records of organizations. Accordingly U.K. review of records of restricted organizations got to be obligatory in 1900. In India, the organizations demonstration, 1913 made review of organization records mandatory. With expansion in size of organizations, the object of review likewise moved to discovering whether the records were â€Å"genuine and reasonable† as opposed to â€Å"genuine and right†. In this manner, the accentuation was not arithmetical precision but rather on reasonable representation of budgetary undertakings. 4) Development of accounting and auditing standard: The global bookkeeping measures advisory group and the bookkeeping guidelines leading body of foundation of contracted bookkeeper of India have created standard bookkeeping and examining practices to direct the bookkeepers and reviewer in their everyday work. 5) Computer technology: The most recent improvement in evaluating relates to the utilization of PCs in bookkeeping and in addition reviewing. Truly, reviewing has make some amazing progress from â€Å"listening to† the records in the antiquated day to utilizing PCs to inspect mechanized records of today. DEFINITION OF AUDITING ‘ Different persons, for example, the proprietors, shareholders, financial specialists, loan bosses, moneylenders, government and so on utilize the last record of business sympathy toward diverse purposes. Every one of these clients should make certain that the last records arranged by the administration are dependable. An inspector is an autonomous master who looks at the records of a business concern and reports whether the last records are dependable or not. Diverse powers have characterized inspecting as takes after. ‘ Mautz characterize the inspecting as â€Å"reviewing is worried with the check of bookkeeping information, with deciding the exactness and dependability of bookkeeping explanation and reports†. ‘ International auditing guidelines characterizes the inspecting as â€Å"evaluating is an autonomous examination of budgetary data of any substance with a perspective to communicating a sentiment consequently†. ‘ BASIC PRINCIPAL OF AUDITING: 1) Integrity, objectivity and independence: The examiner ought to be straightforward and earnest in his review work. He must be reasonable and objective. He ought to additionally be free. 2) Confidentiality: The evaluator ought to keep the data acquired amid review, private. He ought not reveal such data to any outsider. He ought to, keep his eyes and ears open yet his mouth close. 3) Skill and competence: The auditor should have adequate training, experience and competence in Auditing. He should have a professional qualification ( i.e. be a Chartered Accountant) and practical experience. He should be aware of recent developments in the field of auditing such as statement of ICAI, changes in company law, decisions of courts etc. 4) Working papers: The evaluator ought to keep up working papers of vital matters to demonstrate that review was led with due consideration as indicated by the fundamental standards. 5) Planning: The inspector ought to arrange for his review work. He ought to set up a review modified to finish the review productively and in time. 6) Audit evidence: The report of the reviewer ought to be base on confirmation got over the span of review. The proof may be acquired through vouching of exchanges, check of advantages and liabilities, proportion investigation and so forth. 7) Evaluation of accounting system and internal control: The inspector ought to guarantee that the bookkeeping framework is satisfactory. He ought to see that all the exchange have been appropriately recorded. He ought to think about and assess the inner controls. 8) Opinion and report: The examiner ought to touch base at his sentiment on the record in light of the review prove and present his report. The feeling may be inadequate, qualified or unfavorable. The review report ought to obviously express his sentiment. Law ought to require the substance and type of review report. AUDIT COMMITTEE One of the elements of this board of trustees is to give guidance and manages the operations of the aggregate review capacity in the bank. The council additionally needs to audit the inward examination capacity in the bank, with extraordinary accentuation on the framework, its quality and adequacy as far as postliminary. The board needs to survey the arrangement of arrangement and compensation of simultaneous examiners. The review board of trustees is, in this way, joined with the working of the arrangement of simultaneous review. The technique for arrangement of evaluators, their compensation and the nature of their work is to be checked on by the Audit Committee. It is in this connection that periodical meeting by the individuals from the review board of trustees with the simultaneous examiners help the review advisory group to manage the operations of the aggregate review capacity in the bank. ADVANTAGES OF AUDITING 1) Assurance of true and fair accounts: Review gives a certification to the different clients of conclusive records, for example, proprietors, administration, leasers, moneylenders, financial specialists, government’s and so on that the records are genuine and reasonable. 2) True and Fair balance sheet: The client records can make sure that the advantages and liabilities appeared in the examined monetary record demonstrate the worry, as it is i.e. neither more nor less. 3) True and fair profit and loss account: The client can be sure that the inspected benefit and misfortune record demonstrates the genuine measure of benefit or misfortune as it is i.e. neither more nor less. 4) Tally with books: The reviewed last record can be brought to count with the books of records. In this way, the wage assessment officer can begin with the figure of examined books benefit, make modification and register the assessable salary. An outside client need not experience the whole books. 5) As per standard accounting and auditing practices: The examined last records take after the standard bookkeeping and evaluating standards set around expert bodies. Subsequently, inspected records depend on goals standard and not on individual impulses and fancies of a specific bookkeeper or inspector. 6) Detection and prevention of errors and frauds: Examined records can be accepted sensibly free from blunders and fakes. The evaluator with his master learning would take due consideration to see that Errors and cheats are identified so that the records shoe a genuine and reasonable perspective. 7) Advice on system, taxation, finance: The evaluator can likewise prompt the customer about the bookkeeping framework, inside control, interior check, inner review, tax assessment, accounts and so on. LIMITATIONS OF AUDITING 1.An examiner can’t check every last exchange he needs to check just the chose zones and exchange on an example premise. 2.Audit proof is not convincing in nature accordingly affirmation by an indebted person is not definitive confirmation that the sum will be gathered. It is said proof is instead of convincing in nature. 3.An examiner can’t be relied upon to find profoundly laid cheats as a rule includes acts intended to cover them, for example, imitation , chaste inability to record exchanges, false clarification and thus are hard to recognize. 4.Audit can’t guarantee the clients of record about the future gainfulness, prospects or the productivity of the administration. 5.An examiner needs to depend upon master inspector may need to depend on master in related field, for example, legal counselors, architects, esteem’s and so on for evaluating unforeseen liabilities, valuation of settled resources and so forth. INTERNAL CONTROL IN CERTAIN SELECTED AREAS General ‘The staff and officer of a bank ought to lift structure one position to another often and without earlier notice. ‘The work of one individual ought to dependably be checked by someone else in the ordinary course of business. ‘All arithmetical precision of the book ought to be demonstrated autonomously consistently. ‘The mark book of the telegraphic codebook ought to be kept with capable officers, utilized, and seen by approved officers just. ‘The bank ought to take out protection strategies against misfortune and representatives unfaithfulness. ‘Cash ought to be kept in the joint authority of two capable individuals. Bill of collection: ‘All archives going with the bill ought to be gotten and entered in the register by a mindful officer. All the season of dispatch, the officer ought to likewise see that all archive sent alongside the bills. ‘The record of clients or principals ought to be credited when bills have been gathered or an exhortation to that impact got structure the branch or operators to which they were sent for accumulation. ‘It ought to be guaranteed that bills sent by one, branch for accumulation to another branch of the bank, are not in the gathering twice in the amalgamated monetary record of the bank. For this reason, the accepting branch ought to switch the passages, for example, bills toward the end of the getting branch toward the end of the year fir shutting pur Bill purchased: ‘At the season of obtained of bill, an officer ought to check that all the archive of titles are legitimately doled out to the bank. ‘Sufficient edge ought to be kept while obtained or reducing a bill to cover any decrease in the estimation of the security and so on. ‘If the bank is not able to gather a bill on the due date, promptly step ought to be taken to recuperations the sum shape the drawer against the security gave. ‘All sporadic remarkable record ought to be accounted for to the head office. ‘In the instance of obtained exceptional at the end of the year rebate got subsequently ought to consequently ought to be appropriately allocated betw Loan and advances: ‘The bank ought to make propels strictly when fulfilling itself as to the financial soundness of the borrowers and subsequent to getting assent from the correct powers of bank. ‘Sufficient edge ought to be kept against securities taken to cover any decrease in the quality thereof furthermore to agree to legitimate powers of mandates. Such edge ought to be dictated by the correct powers of the bank as a general approach or for specific recor ‘All the securities ought to be gotten and returned by mindful officer. They ought to be kept in the joint authority of two such officer ‘In the instance of good possessing the bank, substance of the bundle ought to be test checked at the season of receipt. ‘Surprise check ought to be made in admiration of hypothecated merchandise not in the ownership of the bank. ‘Market estimation of good ought to be checked by officer of the bank by individual enquiry notwithstanding the receipt to the receipt quality given by the borrowers. ‘All record ought to be kept inside both the drawing force and as far as possible at all times. ‘ The signature on demand draft should be checked by an officer with signature book. ‘ All the best demand draft sold by should be immediately confirmed by the advice to the branches concerned. Inter branch account: ‘The record ought to be balanced just on the premise of utilization with sensibly great credit evaluation. ‘Prompt move ought to be made ideally by focal powers, if any passages are not sensibly time. ‘There ought to be compelling screening of utilization with sensibly great credit appraisal. ‘There ought to be strict control over capacity and issues of card. ‘There ought to be arrangement of brief reporting by the vendor of all settlement acknowledged by them through Visas. ‘Reimbursement to vendors ought to be made strictly when check of the legitimacy of dealer acknowledgment of card. ‘All the repayment ought to be made promptly charged to the clients account. ‘There ought to be a framework to screen and catch up client installment. STAGES IN AUDITING 1) Preliminary work: a) The auditor should acquire knowledge of the regulatory environment in which the bank operates. Thus, the auditor should familiarize himself with the relevant provisions of applicable laws and ascertain the scope of his duties and responsibilities in accordance with such laws. He should be well acquainted with the provisions of the Banking Regulation act, 1956 in the case of audit of a banking company as far as they relate of preparation and presentation of financial statements and their audit. b) The auditor should also acquire knowledge of the economic environment in which the bank operates. Similarly, the auditor needs to acquire good working knowledge of the services offered by the bank. In acquiring such knowledge, the auditor needs to be aware of the many variation in the basic deposit, loan and treasury services that are offered and continue to be developed by banks in response to market conditions. To do so, the auditor needs to understand the nature of services rendered through instruments such as letters of credit, acceptances, forward contracts and other similar instruments. I. Obtaining internal audit reports, inspection reports, inspection reports and concurrent audit reports pertaining to the bank/branch. II. Obtaining the latest report of revenue or income and expenditure audits, where available. III. In the case of branch auditors, obtaining the report given by the outgoing branch manager to the incoming branch in the case of change in incumbent at the branch during the year under audit, to the extent the same is relevant for the audit. c) RBI has introduced and offsite surveillance system for commercial banks on various aspects of operations including solvency, liquidity, asset quality, earnings, performance, insider trading etc., and has indicated that such reports shall be submitted at periodic intervals from the year commencing 1-04-1995. It will be appropriate to be familiar with the reports submitted and to review them to the event that they are relevant for the purpose of audit. d) One set of tests that the auditor at both the branch level and head office level may apply for audit of banks in analytical procedure. 2) Evaluation of internal control system: It might be noticed that exchange in banks are voluminous and dreary, and fall into constrained classes/heads of record. It might, in this manner, be more proper that the assessment of the inward control is made for every class/classification of exchange. On the off chance that the activity of interior control assessment is legitimately done, it help the evaluator to decide the adequacy or generally of the control frameworks and in like manner empower him to reinforce his review methodology, and lay fitting accentuation on the danger inclined ranges. Interior control would incorporate bookkeeping control regulatory controls. a)Accounting controls: Bookkeeping controls spread regions straightforwardly worried with recording of monetary exchanges and upkeep of such registers/records as to guarantee their unwavering quality. Inward bookkeeping controls are additionally visualizing such systems as would decide obligation and fix responsibility as to protecting of the advantages of the bank. It would not be strange of notice that there is a qualification between bookkeeping framework and inside bookkeeping controls. Bookkeeping framework conceives the preparing of the exchange and occasions, their acknowledgment, and fitting recording. Inward controls are strategies, technique and methods so outlined and normally incorporated with frameworks, as would empower aversion and in addition location of blunders, oversights or abnormalities during the time spent execution and recording of exchange/occasions. The inside bookkeeping controls as would guarantee aversion of blunders, exclusions and inconsistencies would incorporate after: I. No exchange can be enrolled/recorded unless it is authorized/affirmed by the assigned power. II. Built-in double control/supervisory systems guarantee that there is an autonomous programmed keep an eye on information/vouchers. III. No single individual has power to start exchange and record through all stages to the general record. Every day exchanges are precisely and instantly recorded, and the control and auxiliary records are kept adjusted through staff autonomous of one another. The reviewer would be all around encouraged to investigate different zones may prompt location of mistakes, oversights and anomalies, entomb false name in the accompanying: I. Missing/loss of security paper, stationery shapes. II. Accumulation of exchanges/equalizations in ostensible heads of records like anticipation, sundries, between branch accounts, or other ostensible head of records especially if there records especially if these records are broadly used to adjust books, in spite of accessibility of data. III. Accumulation of old/vast unexplained/unverified sections in records with Reserve Bank of India and different banks and organizations. IV. Transaction spoke to by minor book conformities not prove/substantiated or upon non-respecting of agreements/responsibilities. V. Origination charges I head office records/between branch accounts. VI. Analytical audit methodology. VII. Serious inconsistencies pointer out in inward review/assessment/exceptional review VIII. Complaints/matters pending in the cautiousness/grievances cell, as respects inconsistencies in records of constituents, and so on. IX. Results of occasional scientific survey, if saw as antagonistic. a) Administrative control: These are extensively worried with the choice making process and setting down of power/designation of forces by the administration. It might be noticed that in the typical course, the head office utilize the zonal/territorial workplaces don’t direct any saving money business. They are for the most part in charge of authoritative and approach choices which are executed at the branch level. 3) Preparation of review system for substantive testing and its execution Having acquainted him the necessities of review, the reviewer ought to set up a review program for substantive testing which ought to sufficiently cover the extent of his work. In surrounding the review program, due weightage ought to be given by the evaluator to territories where, in his perspective, there are shortcomings in the inward controls. The review program for the statutory inspectors would be not the same as that of the branch reviewer. At the branch level, essential keeping money operation are to be secured by the review. Then again, the statutory evaluators at the head office (procurements for tip, official records, and so on.). The extent of the work of the statutory inspectors would likewise include managing different bookkeeping angles and exposure necessities emerging out of the branch returns. 4) Preparation and accommodation of review report The branch reviewer advances his report to the statutory inspectors who need to manage the same in such way, as they considered vital. It is attractive that the branch evaluators’ reports are satisfactorily in unambiguous terms. Beyond what many would consider possible, the money related effect of all capability or unfriendly remarks on the branch records ought to be obviously gotten out the branch review report. It would help the statutory reviewers if a standard example of reporting, say, head savvy, starting with resources, then liabilities and from that point things identified with pay and use, is taken after. In setting up the review report, the evaluator ought to remember the idea of materiality. In this way, things which don’t really influence the perspective introduced by the monetary articulations may be overlooked. Be that as it may, in the judgment of the inspector, a thing however not material, is in opposition to bookkeeping standards or any declarations of the Institute of Chartered Accountants of India or in, for example, would require a survey of the important technique, it would be suitable for him to draw the consideration of the administration to this angle in his long shape review report. BOOKS OF ACCOUNTS OF BANKS A managing an account organization is required to keep up the books of records as per sec.209 of the organizations demonstration. There are, in any case, certain goals in saving money business they are the prerequisites to keep up precise and dependably a la mode account. Banks, in this manner, gadget their bookkeeping framework to suit these prerequisites. The fundamental attributes of a banks arrangement of accounting are as per the following: passages in the individual records are made specifically from vouchers as opposed to being posted from the books of prime section. A.The vouchers went into distinctive individual records every day are condensed on summery sheet; the sums of each are presented on the control accounts in the general record. B. The general record trail equalization is extricated and concurred each day. C. A trial equalization of the nitty gritty individual records is arranged intermittently, normally at regular intervals, and concurred with the general record control accounts. PRINCIPAL BOOKS OF ACCOUNT ‘ General ledger: It contains control records of every single individual record, the benefit and misfortune account and distinctive resources and liabilities accounts. There are sure extra records known as contra records, which is novel element of bank bookkeeping. These contra records are kept up with a perspective to keeping control over exchanges, which have no immediate impact on the banks positions. For e.g. letter of credit opened, bills got for accumulation, certification is given and so forth. ‘ Profit and Loss ledgers; A few banks keep one record for benefit and misfortune in this general record and kept up particular books for the definite records. These are columnar books having separate segments for every income receipt and cost head. Different banks keep separate books for charges and attributes presented are entered in on the benefit and misfortune account in the general record. SUBSIDIARY BOOKS OF ACCOUNTS ‘ Personal ledgers: Separate records are kept up by banks for distinctive sorts of records, i.e. current record, sparing record, and so on. As has been looked after before, these records are posted straightforwardly from vouchers and the whole voucher entered in every record in a day are compressed into Voucher Summary Sheets. ‘ Bill Registers: Subtle elements of diverse sorts of bills are kept in particular registers, which have suitable sections. For e.g. bill acquired, internal bill for accumulation, outward bills for gathering and so forth are entered serially everyday in isolated registers. Sections in these registers are made by reference to the first archives. ‘ Other subsidiary registers: There are diverse registers for different sorts of exchange. Their number, volume and subtle elements, which vary as indicated by the individual needs of every bank. For instance, there will be registers for: A. Demand drafts, telegraphic and mail exchanges issued on branches or organizations. B. Demand drafts, telegraphic and mail exchanges got from branches and organizations. C. Letters of credit. D. Letter of surety. ‘ Departmental diaries: Every division of bank keeps up a diary to take note of the exchange sections went by it. These diaries are memoranda book just, as every one of the passages made there are likewise made in the daybook, through voucher synopsis sheets. The reason for existing is to keep up a record of all exchange passages started by every division. ‘ Other memoranda books: ‘ Besides the book specified above, different divisions of a bank need to say various memoranda books to encourage their work. A percentage of the critical books are depicted beneath: o Receiving clerks money book o Paying clerks money book o Main money book ‘ Outward clearings: A man checks the vouchers and rundown with the clearing checks got books. The voucher are then sent to proper offices, where clients record are instantly credited. Ordinarily no drawings are permitted against clearing checks stored that day however special cases are regularly made by the director on account of set up client. ‘ Inward clearing: Checks got are check with the going with rundown. These are then disseminated to varied division and number of checks given to every office is noted in a notice book. At the point when the checks are passed and presented in on record, there number is autonomously concurred with the notice book. On the off chance that the checks are discovered unpayable, they are come back to clearing house. ‘ Loans and overdrafts departments: a) Registers for shares and different securities hung in the interest of its client b) Summary books of securities give in points of interest of government securities. c) Godown registers kept up by the Godown managers of bank. d) Overdraft approval register e) Drawing force book. f) Delivery request books. g) Storage books. ‘ Deposit department: a) Account opening and shutting registers. b) Fixed stores rate register. c) Due date dairy. d) Specimen mark book. ‘ Establishment department: a) Salary and partnered registers. b) Register of altered resources. c) Stationary registers d) Old record registers ‘ General: a) Signature books of bank officers b) Private telegraphic code and figures ‘ Incomplete records: In a few circumstances, the inspector may find that sure bookkeeping and different records are not up and coming. In such a circumstances, the examiner ought to first determine the degree of unpaid debts in housekeeping and the territories in which bookkeeping and different records are not a la mode. It might likewise be noticed that in Long Form Audit Report (LFAR0), the examiner needs to mention point by point objective fact on such overdue. VERIFICATION OF ASSETS AND LIABILITES Capital and Liabilities: 1) Capital The accompanying particulars must be given in appreciation of offer capital in a critical position sheet ‘ For nationalized banks The capital claimed by focal government as on the date of accounting report including commitment from government, if any, for support in world bank venture ought to be appeared. ‘ For banks incorporated outside India Capital (the sum got by banks by method for start up capital as endorsed by RBI appeared under this head) Measure of store kept with RBI under segment 11(2) of the managing an account regulation act, 1949. ‘ For other banks The inspector ought to check the opening equalization of capital with reference to the evaluated asset report of the earlier year. On the off chance that there has been expansion in capital amid the year, the evaluator ought to look at the pertinent reports supporting the increment. For instance, in the event of a build an approved capital of a managing an account organization, the evaluator ought to analyze the extraordinary determination of shareholders and the reminder of affiliation. 2) Reserves and surplus: The accompanying are required to be unveiled in a critical position sheet under the head ‘Stores and Surplus’. a) Statutory holds. b) Capital holds. c) Share premium. d) Revenue and different stores. e) Balance in benefit and misfortune account. The evaluator ought to confirm the opening equalizations of different stores with reference to the examined asset report of the earlier year. Expansion to or reasonings from stores ought to additionally be confirmed in the typical way, e.g. with reference to board determination. On account of statutory saves and share premium, consistence with lawful necessities ought to additionally be analyzed. 3) Deposits: Stores are required to be grouped in a critical position sheet under the accompanying heads. A. I. Interest Deposits (i) from banks (ii) from others II. Sparing Bank Deposits I. Term Deposits (i) From banks. (ii) From Others. B. I. Stores of Branches in India. II. Deposits of Branches outside India. The reviewer may check sorts of stores in the accompanying way. I. Current account: The inspector ought to check the equalizations in individual records on an examining premise. He ought to likewise look at whether the parities according to backup records count with the related control accounts in the general record. II. Saving bank deposits: The evaluator ought to check the equalizations is individual record on an examining premise. He ought to likewise analyze whether the equalizations according to auxiliary records count mind the related control accounts in the general record. III. Term deposits: Term deposits are deposits repayable after a specified period. They are considered time liabilities of the bank. The auditor should verify the deposits with reference to the relevant registers. The auditor should also examine, on a sampling basis, the registers with the counter-foils of the receipts issued and with the discharged receipts returned to the bank. IV. Deposits designated in foreign currencies: On account of stores assigned in an outside money, for e.g. outside coin non-occupant stores, the inspector ought to look at whether they have been changed over into Indian rupees at the rate told for his sake by the head office. V. Interest accrued but not due: The inspector ought to analyze that hobby collected yet not due on stores is excluded under the kept but rather is appeared under the head ‘different liabilities commercial procurement’ 3) Borrowing: Borrowings of a bank are required to be appeared in monetary record as takes after. I. Borrowing in India. a. Reserves Bank of India. b. Other banks. c. Other establishment and organizations. II. Borrowing from RBI, different banks/budgetary foundation and so forth ought to be checked by the inspectors with reference to affirmation certificated and other supporting record, for example, understandings, correspondence and so on. The examiner ought to likewise analyze whether a reasonable qualification has been made in the middle of â€Å"rediscount† and â€Å"renegotiate† for divulgence of the sum under the above head subsequent to rediscount does not figure under this head. Other current liabilities: The third calendar to the managing an account Regulation act, 1949, requires exposure of the accompanying things under the head ‘different liabilities and procurement’ ‘ Bills payable ‘ Inter office changes. ‘ Interest collected ‘ Other (counting procurements) The evaluator may check the different things under the head different liabilities and procurement in the accompany ‘ Bills payable Charges payable speak to instrument issued by the farm against cash got from clients, which are to be paid to the clients or according to his request. These incorporate Demand Draft, Telegraphic Transfer, and Mail exchange and Mail Transfer, Traveler checks, Pay request, Banker checks, and comparable instrument issued by the bank however not displayed for installment until the asset report date. Inter office adjustment: The adjusted in official conformity account, if in credit, is to be appeared under this head. Other As per the notes and directions for gathering of monetary record and benefit and misfortune record, issued by the Reserve Bank of India, the accompanying things are to be incorporated under this head ‘ Net procurement for money assessment and different expenses like premium duty, less advances installment and duty deducted at source. ‘ Surplus in total in procurement for terrible and dicey obligations procurement account. ‘ standard resources. ‘ Proposed profit/exchange to govt. ASSETS: Cash, bank balanced and money at call and short notice: The third calendar to the Banking Regulation act, 1949, requires taking after divulgence to the be made in the made to be determined sheet in regards to money, parities with Reserve Bank of India., equalization with other bank, and cash at call and short notice. Cash and balance with Reserve Bank of India. I. Cash close by (counting remote coin notes) II. Balance with Reserve Bank of India a) In current record b) In other record Adjusted with banks cash at call and short notice I. In India A) Balanced with banks 1. In current record 2. In different stores account. B) Money at call and short notice 1. With banks 2. With different foundations II Outside in India 1. In current records. 2. In different stores account. 3. Money at call and short notice.Cash Reserved: Deposits by foreign banking company: Area 11(2) of the demonstration requires the managing an account organizations joined outside India to store with RBI certain sum either in trade or out unrestricted securities or mostly in trade and somewhat out such securities. 2) Investment: The reviewer ought to check the speculation scripts physically at the end of business on the date of accounting report. In outstanding situations where physical check of speculation scripts on the accounting report date is unrealistic the inspector ought to complete the physical confirmation on an ought to take into thought any alteration for resulting exchange of procurement, deal and so forth he ought to take specific consideration to see that just bona fide venture are delivered before him. 4) Advances: In completing of review of advances, the evaluator of advances, the reviewer is basically worried with getting proof about after a) Amount incorporated into accounting report in appreciation of advances are exceptional at the date of monetary record. b) Advances speak to sum because of the bank. c) There are no unrecorded advances. d) The inspector ought to audit the operation different advances accounts 4) Fixed assets: In doing a review of altered resources, the evaluator is concerned principally with getting confirmation about their presence and valuation. The branch reviewer ought to find out whether the records in admiration of premises and/or other settled resources are kept up at the branch or halfway. Essentially, he ought to find out the area of archives of title or different reports confirming responsibility for things of altered resources. The inspector ought to check the opening parity of premises with reference to calendar of settled resources, record or altered resource register. N.P.A.GUIDELINES The rule requires the banks to characterize their advances in four general classes as takes after:- 1. Standard resource:- A standard resource is one, which does not reveal any issues, and which does not convey more than typical danger joined to the business such resource is not a non-performing resource 2. Sub-standard resource: It is one, which has been delegated N.P.A. for period not surpassing not over year and a half. 3. Doubtful resource: It is one, which remained has N.P.A for period surpassing year and a half. 4. Loss resource: It is one where the misfortune has been distinguished by the bank or the inner or outer evaluators or the RBI investigation, however the sum has not been composed off entirely or incompletely at the end of the day such resource is viewed as uncollectible and of such little esteem that its consistent as bankable resource is not justified through in spite of the fact that there may be some rescue or recuperation esteem. With the perspective to moving towards worldwide based practices and to guarantee more prominent transference it has been chosen to receive the 90 days late standards for recognizable proof. Of N.P.A. from the year finishing 31st March 2004, agreeing with impact from 31st walk 2004, a non-performing resource should be an advance or advances where, i. Interest and portion of standard stays past due for the time of over 90 days in appreciation of term credit. ii. The record stays out of request for time of over 90 days. In appreciation of overdraft or money credit limit. iii. The bill stays past due for time of over 90 days on account of bills acquired and marked down. iv. Interest and portion of guideline stays late for two harvest season however not surpassing 2.5 years on account of cutting edge allowed for horticulture reason. v. Any add up to be gotten stays past due for a time of over 90 days in of other record. A portion of the Exemptions are their as takes after, i. Project money: On account of bank, money given for modern task or for farming status where ban period is accessible for installment of premium, installment of premium gets to be expected after the ban period is over and not on the date of charge of premium. ii. Agricultural Advances Affected by Natural Calamities: As far as RBI direction where Natural cataclysms in fairs the reimbursement limit of farming borrower the bank can change over fleeting generation credit, into term advance or reschedule the reimbursement and assent them transient advance advances in such cases the term advance and new fleeting may be dealt with as present duty and need not be named N.P.A. iii. Loans and Advances upheld or bolstered by government: Any credits and advances gave by the bank under any plan presented by GOVT. like PMRY. Plan won’t be dealt with as N.P.A. in spite of the fact that the record in past due or exceptional for over 90 days. Provisioning for Loans and Advances: The rules require procurements for diverse classes of advances to be made as takes after:- ‘ Standard Asset: A general procurement of least of 0.25% on aggregate standard resource ought to be made. ‘ Sub-standard Asset: A general procurement of least of 10% on aggregate Standard Asset ought to be made. ‘ Doubtful Asset: Full procurement to the stretch out of unsecured part ought to be made in doing as such the feasible estimation of the security accessible to the bank ought to be resolved on a practical premise moreover 20% to half of the secured segment ought to likewise be given to relying on the period for which the advances has been considered as a suspicious are as per the following Pages: Page 1, Page 2

Anxiety disorder Essay Example | Topics and Well Written Essays - 1250 words

Anxiety disorder - Essay Example Anxiety can be that severe, or it could be simple little fears that many people share. Many people are afraid of the dark, and get extreme anxiety if they are left in a dark room, or in a place with no lights. Claustrophobia is another common fear or anxiety, where a person gets extremely uncomfortable when they are cramped in tight spaces for a period of time. The phobias however, can range to other extreme, irrational phobias, such as autophobia, the fear or being alone, which can ultimately develop into being afraid of your own shadow and reflection. These types of extreme phobias often lead to painful and life effecting anxiety attacks. The anxiety caused by these mental conditions can hinder a person’s life, and could even have greater negative consequences than that. Anxiety is a mental condition that affects everybody. From being anxious about the little things, or developing full blown anxiety attacks, anxiety affects everyone at one point in their lives. This hard to deal with nervous breakdown can have negative impacts on the rest of our lives, as well as how we view the world. Whatever if is you are afraid of, chances are it causes you some anxiety. This fear, or irrational sense of fear from, or cause by something, can sometime have a root in your past, but other times it cannot. This fear can also come at you all of a sudden, or some phobias or anxieties develop over time, and thus may be rooted somewhere in your past. Anxiety and fear can result from these phobias, and can lead to unwanted mental conditions or even hinder your everyday, normal routine and life activities. This is an unwanted result of the anxiety, which often leads a more negative then positive result on the person who is under an anxiety attack from their fear of phobia. An exact definition of what exactly anxiety is, is slightly hard to come by,

DIABETES Essay Example | Topics and Well Written Essays - 1000 words

DIABETES - Essay Example Conversely, it is reported that by the end of this decade, diabetes will likely to affect 30% of the Americans adult, which is around 40 million people. This will cause the human cost as well as, economic consequences to be substantial. Diabetes is a chronic condition, which is associated with unusually high levels of sugar in the blood (Braithwaite & Taylor, 2001). Research has shown that among the United States residents aged between 65 years and older have diabetes whereas 220,000 people aged 20 years are also affected by the disease. Today, Florida ranks in top 10 of states with high diabetes rates. Most health experts reported that the United States is facing an increase in the number of people with diabetes. In 1996, the 1.4 million to 4 million of people were diagnosed with diabetes in states such as Florida and Miami. Today, the figure is increasing at an alarming rate, and it confirms that diabetes has become one of the challenges facing the U.S today. High diabetes rates in Florida have become one of the disturbing issues among most communities (Silink, Kida & Rosenbloom, 2003). The study shows that the Florida’s rate of diabetes is currently outpacing its fat score as a result of increase in its population and it is more culturally diverse as compared to other states in the U.S. These factors on the other hand have doubled the state’s rate of diabetes taking it to about 9.9 percent. The experts argue that the older a person gets, the more likely the person is to develop diabetes. Compared with other states such as West Virginia, Maine, New Hampshire and many others, Miami, Florida and Westchester are reported to have more blacks and Hispanics, both the groups having higher rates of diabetes as opposed to the whites. However the main reason as to why the blacks and Hispanics have more diabetes was partly understood. Studies also shows that lower income as well as, education levels are some of the factors associated with higher rates of d iabetes. In summary, this paper will discuss on diabetes based on the communities in Miami, Florida and Westchester (Braithwaite & Taylor, 2001). In this research, the specific populations addressed are women. It is evident that women are greatly affected by diabetes in the United States as opposed to men. Of the 26 million adult with diabetes, about 13 million of the populations are women affected by diabetes. This is because research shows that risks of heart diseases are common complications of diabetes, thus this is more serious in women as opposed to men (Silink, Kida & Rosenbloom, 2003). Today, there are various complications that have been reported to have come as a result of Diabetes. These include heart disease and stroke, kidney disease, hypertension, amputations, and many other diseases. For instance, in 2004 the heart diseases were noted on 70% in Florida and Miami states. Conversely, the Congressional Budget Office (CBO) reported that the demographic factors only explai n the 10% of the rise of Obesity in Miami, 16% in Westchester, and 35% in Florida states. However, it is evident that lifestyle changes as well as, drug treatment can help in the reduction of diabetes in these states (Holt, 2009). For many years, the federal along with the government of the United States had been very active in the diabetes field to ensure that the people who were affected get good medication (Holt, 2009). As a result, the Federal Nation Diabetes Education programs (NDEP) were implemented in

CONTRACTING WITH THE FEDERAL GOVERNMENT Research Paper

CONTRACTING WITH THE FEDERAL GOVERNMENT - Research Paper Example The root beginning of the hybrid contracts was when it was realized that purely generic contracts had their major downsides that led to their inefficiencies. For example the fixed price cost started being too costly owing to the number of uncertainties in the contracts. The birth of hybrid type of contracts was seen when the fixed price contracts were introduced some adjustments. This started with the economic price adjustment where the prices would be varied based on a number of certain contingencies such as the cost of labor. This thus did include some hybridism in the contracts. One of the root causes of the hybrid contract is the dynamic nature of the present day contracts. Most of the current day contracts are not as rigid as the previous days’ contracts. The result, therefore was the need to improve on the various contracts that existed. One of the main advantages is that with hybrid contracts, one is able to enjoy the various advantages gain from different mother type of contract. For example, with the fixed cost, the cost was predetermined in advance even before the contract starts. This means that the contractor takes all the risks associated with the contract. However, when the variable aspect is introduced to the contract, the contractor is shielded of some of those risks. The other advantage of hybrid contracts is with the flexibility associated with the contracts themselves. Most of the hybrid contacts unlike the other specific contracts that are strictly enforced by the law, there is room for flexibility with the hybrid contracts. This flexibility with the hybrid contacts gives it a unique edge over the other static types of contracts where specific specifications must be followed to the letter. Through hybrid contracting, especially with specific governmental contracts also increase the chances of winning a bid. Kate M. Manue l(2010)

Price Elasticity Essay Example | Topics and Well Written Essays - 500 words

Price Elasticity - Essay Example This is because a sophisticated machine such as a CD needs proper parts to function accurately. Much is dependant on the installment of proper parts into a CD and unless each of them lives up to industry standards the end product (i.e. the CD) will not be permitted to be released in the market. Given the significance of the raw materials therefore no CD company can possibly compromise on them just in order to bring their prices down. Cheaper parts, most know, may bring down prices but ultimately prove a nightmare for consumers. Software corruption and malfunction can result of a simple cut down on budget. Since most CD companies are reluctant to take such risk and thereby ruin their reputation amongst buyers they (usually) stick to being safe than sorry and thereby choose to use the more expensive parts if they have to. (Lamb, 2004) Given how dependant the CD industry is on both the supply of building materials as well as the demand of the consumers we find that the price elasticity of both demand and supply is rather high on the CD industry. All private markets generate what are called 'externalities' or 'spillovers'. Such externalities include any sort of charge or benefit that the price of the merchandise or services sold by the market does not include.

St. Bernard's Catholic Church Bazaar Essay Example | Topics and Well Written Essays - 500 words

St. Bernard's Catholic Church Bazaar - Essay Example We have an outreach program there that works with the local missionaries." The health and well-being of the people of Haiti has become one of the Catholic Church's principle concerns in recent years. The annual bazaar's main event is the chicken dinner that is catered by JoJo's Bar-B-Que of nearby Linden. The menu offered both fried and baked chicken, side dishes, and deserts that were donated by the Women of St. Bernard's, a Catholic auxiliary group. Because of the record numbers that attended this year's event, there was a fear of running out of desert. However, Ms. Kiefer quickly organized a group that headed back home to put together some of the best homemade pies and cakes available anywhere. In keeping with its focus on children, the fair offered several unique activities to get the attention of the younger set. John Parker, a church member and Wabash College professor, put on several regular displays of the 'Wonders of Science'. The children were awed by his demonstrations that involved dry ice, liquid nitrogen, and static electricity. Though the shows were designed for children, the adults were equally impressed with the professor's shows. In addition to the science display, there were activities such as an art gallery, cake walk, musical chairs, and games where children could win prizes such as stuffed animals, books, and toys.

Statement of purpose Essay Example | Topics and Well Written Essays - 1000 words - 1

Statement of purpose - Essay Example I believe this step is a giant leap for me to help not only myself for a better future but to help other students as well in their academic endeavor. Learning is progressive especially in this computer age so that I am not satisfied to let my education end to the degree I have finished. Continuing my studies would allow me to add to the knowledge I already acquired and to improve the skills I have developed through my earlier studies. However, with the accelerated speed of improvement to our educational system and the acquisition of information of the young students, it is imperative for an educator to be educated himself and keep pace with the various changes technology brings about in the area of education. It is then my desire to supplement my qualifications in academic and social achievements with an education Lancaster University can offer me and in turn contribute to the University’s glory the little contributions I could give through my skills, abilities and capabilitie s as well as my passion and determination. Among the social achievements that I have achieved which I believe could help me along with my studies in this prestigious university is my involvement to the Al-Yarmouk Sports Club as a football player in Kuwait. It was an honor to have been a part of the team which represented Kuwait to the 2006 Arabian Games Tournament for schools in Algeria. In addition to this, I have been a part of our college team as well for the Kuwait University Football Championship which gained us respect for winning the championship for three consecutive years. My passion for football opened doors for me to learn a lot about the facts of life, including the naked truth to the deprivation of many of an education which so many privileged students recklessly disregard. This in turn opened a door in my heart to reach out to such students who have the potential of being assets to the nation instead of becoming wasted talents who have no one to help them. I guess beco ming a channel of quality education has been instilled in me with my father being a Mathematics teacher for the intermediate school and my mother a Kindergarten teacher. This desire has been strengthened as I learned to see the trek I wanted to take as an individual. Being exposed to the world through sports and seeing the necessities one has to take in order to live through a tight fight for survival, I have seen the power of a language. Bilingualism is now becoming a trend with the globalization programs touching employments and eventually individual lives. Learning and acquiring the internationally adopted language which is English is a great advantage to the modern non-native speakers. As I learned and acquired the language myself, I have discovered the wonders it does to a person who is able to speak and comprehend it. This became the turning point for my enthusiasm for a battle against illiteracy. It is my desire to affect the lives of individuals through Teaching English as a Foreign Language. I understand that I have to be properly equipped for this purpose and this is the reason why I am applying to this well known university. I see the opportunities I could enjoy to improve my communication skills using the English language getting in contact with the bright students of the university from various walks of life from around the globe. I believe the school has great

Fairness Essay Example | Topics and Well Written Essays - 3250 words

Fairness - Essay Example In order to deal with aforementioned workplace issues, the government policy-makers have been focusing on greater regulation of employment practices through effective implementation of existing federal, state and local laws. In simple words, regulation is an attempt to enhance the bargaining power of employees who, in most cases, are the victims of unfair practices of employers (the dominant party). For instance, if workplace laws are not correctly implemented then the dominant party (either employees or workers) may create disciplinary issues, thereby leading to workplace unfairness. However, if laws are not followed then the guilty party has to bear adverse consequences in the form of suits and claims for damages. HR managers also have significant importance because today they are viewed as employee advocates and strategic partners. Therefore, HR managers communicate with strategic planners to comply with workplace legislations for greater workplace fairness that reduces absenteeis m, conflicts and turnover rates; while leading to greater organisational harmony, cost efficiency and business growth. Law-makers could make legislations fool-proof through eradication on any shortcomings, could enhance workplace fairness through audits (visits for check and balance), through surveys and interviews with employees, and through evaluation of employers’ practices. 1. Background / Introduction Today, we are living in a globalised world which is highly competitive and challenging for employers and employees. The growth of media, developments and advancements in information technology followed by improvements in communication networks have forced the companies to change their business strategies and to focus more on product development, market development and diversification in addition to orthodox market penetration policy / strategy / tactic. Without any doubt, the emergence of mass media has greatly affected / influenced the attitudes, perceptions, behaviours, b eliefs and lifestyles of people all across the globe, thereby compelling the people (who are also potential customers of business enterprises) to consider themselves a part of this globalised world. The entrance of new enterprises in corporate arena has intensified the competition among firms; hence every entity is more focused towards cost leadership so that it could ensure business survival and expansion. For instance, the companies also face financial burden because they are morally and ethically obliged to offer workplace benefits followed by provision of safe and healthy working conditions. In addition, the companies have also been found discriminating against potential workers on the basis of gender, race, ethnicity, age, language disability and colour. Therefore, the evident violations of employee moral and ethical rights have compelled government authorities to formulate and implement workplace laws, rules and regulations as an attempt towards assuring workplace fairness. Su ch laws include â€Å"

Ashford Library Essay Example for Free

Ashford Library Essay Ashford Library has great value while conducting college level research. The Ashford Library, in my opinion, is a trove of valuable information. While searching for information in the library, you will find that Ashford is proprietary database, which is only accessible to someone who pays or belongs to an institution who pays. â€Å"The Ashford Library is not just one main database, but actually contains several† (Bowles, 2013). We will soon cover the variety of databases and their benefit, but first lets look at the difference between a scholarly resource and a popular resource. A scholarly resource is a source of information that has been properly vetted by a scholar and/or and expert in that particular field. There has to be some sort of analysis and evaluation of the actual events or ideas, which make them credible. Most scholarly resources are coveted and carefully cared for, which is why the information is only accessible with payment or subscription. A popular resource is one that usually covers general interest, primarily to inform and entertain the public. Its more focused on the culture and society, filled with popular opinions and beliefs (A few examples of this would be: Newsweek, Sports Illustrated, ESPN). Of the several databases included in the Ashford Library, I would like to focus on EBSCOHost. EBSCO is one of the world’s leading search tools for electronic journals and books (p. 162). There are over 4,200 journals in here with over 3,900 being peer-reviewed (or properly vetted), which make this a great asset when conducting quality research. While in this database or any of the databases within the library, try to remember different techniques of Boolean searching. This will allow you to narrow the scope of your search. At work we use databases to conduct research and this is a very helpful tool, as it allows it to limit our searches to specifics. The most common, for us, is listing a keep word with quotation marks to find an exact phrase or term. In conclusion, with the quality resources available to me in the Ashford Library, I am able to perfect and hone my college level research and writing skills.

The ethical issues regarding recreational hunting

The ethical issues regarding recreational hunting For well over a century, recreational hunting has been an activity pursued by millions of Americans (Eliason, 2008). Hunting is something that has occupied our young country since we got here. It is an outdoors sport that used to be the only way people acquired their food, and many depended on what hunting offered. In recent years, however, hunting has become a very controversial topic. This is in large part due to the overwhelming gun problem this country is facing. But it is also because many people, today, dont understand why people hunt. They do not see how you could find joy out of it anymore. There are others that believe completely otherwise. Some believe that hunting is a part of our culture, and we should continue to utilize the wildlife like we have for so many years. Hunting has become a very controversial topic, and many are not educated on the topic enough to make a decision one way or the other. Hunting, regarded to humans, is essentially the tracking of a certain animals with intentions on killing the animal. For a person that does not know very much about hunting, they may think that this sounds very cruel. However the hunter, usually, has no intentions on torturing the animal. Hunting is considered a sport to many here in the United Sates. That being said, many also do not consider this a sport. Paul Rodriguez, a Mexican Comedian, had this to say about hunting; Hunting is not a sport. In a sport, both sides should know theyre in the game. Even though this is a funny spin off of hunting, it is very relevant. For people that disagree with hunting, this would make a lot of sense. The animal obviously has no idea that it is in the game. However pro hunting advocates think that hunting is more than just a sport. They feel that it is our culture, and that people need to hunt to contain the wildlifes numbers. There are many different feelings on hunting, but the main two thought s either disagree or agree with hunting. There was a time when animals were not as domestically friendly as they are now. People often forget the importance animals played in the survival of humans. Hunting was a crucial component of hunter-gatherer societies, and is a theme of stories and myths, as well as many proverbs, aphorisms, adages and metaphors even today (History of Hunting). Many believe that a form of Persistence Hunting was the first type of hunting (History of Hunting). This type of hunting was used before people had any sort of weapons that could kill an animal from long distances. People would have had to stalk their prey for long periods of time, and get immaculately close to the animal in order to take down their prey. Throughout the ages man became more advanced and engineered guns, spears, and bows. These weapons were made in large part to assist in hunting animals, allowing people to gather food much easier. Times have progressed, and so has the view of hunting. It is important for both sides of the hun ting debate to remember that hunting is as old as the human kind. In todays world the hunting community has begun to decrease substantially, due to regulations and animal rights groups advocating for a change against hunters. However these groups often do not look at the consequences if there were no hunters. One of the greatest positives hunters can provide is this idea of Wildlife Management. This is simply keeping the numbers of animals down. Wildlife management would be severely weakened, in terms of economic and social support, with- out hunting (Peterson, 2004). Another important area of Wildlife Management is the safety of humans. A specific animal that is hunted here in the U.S. is the Whitetail deer. Whitetails are one of the most overpopulated animals in America. It is also important to know that this is among one of the most common animals hunted in the United States. Deer can cause a lot of harm to humans. Overpopulation of deer affects their food intake, and when it is low they venture out into areas they should not, one of these being roads and in turn come into contact with cars. Another negative aspect of numerous Whitetail Deer is that they tend to carry Lyme disease. The blacklegged tick has 3 active life stages (larva, nymph and adult)à ¢Ã¢â€š ¬Ã‚ ¦ most adults feed on white-tailed deer (USDA). If there are too many deer, then there is a greater chance for more widespread amounts of Lyme disease. Hunting is more than just Wildlife Management. For many it is a way of life. People that hunt; feel a certain connectedness to the Wildlife that people who have never hunted could never understand. These are mainly Utilitarianism points of view. They focus on the outcomes, and look at the consequences of the actions. When considering the debate about hunting it is important to understand the ethical dilemmas surrounding the situation. For this specific topic, hunting, there are three concrete ethical categories that can be associated with hunting. These categories that will be examined are; Anthropocentrism, Animal Rights, and Utilitarianism. All three of these ethical categories can be directly related to the hunting issue. All three have their strengths and weaknesses for the argument either against or for hunting. It is important when considering the ethical dilemmas, stemmed by hunting, to look at different ethical categories, because it can provide insight into why people either oppose or support different ethical problems. The first category that will be examined is Anthropocentrism. Anthropocentrism is the view that the only things valuable in themselves are: human beings; their desires, needs, and purposes; and the satisfaction of those (Donahue, 2010). An Anthropocentric perspective would believe that the only thing in this world that really matters, are humans. In this case, by hunting, we would keep the deer population down and prevent any risks that the deer pose to humans. This principle would suggest that hunting would benefit humans instead of benefiting the natural flow of an ecosystem. In contrast to Animal Rights activists views, an Anthropocentric would say that people hunting animals matters more than the wellbeing of the animals. They would say that if there are an abundance of animals, then they could intrude into the wellbeing of humans. They could harm us with disease, and injury. State Farm Auto Insurance does an annual report on how much damage is done between cars and deer collisio ns. The report says that there is an estimated 2.3 million collisions between deer and vehicles that occurred in the U.S. between July 2008 and June 2010, according to State Farm this was 21 percent more than the five years before. (State Farm) The report states that there is an average property damage amount of about $3 thousand per incident. (State Farm) If you do the math it is roughly $7 billion in property damage over the past two year, which is roughly $3.5 billion a year. The point is, if you did not control deer populations through hunting, deer-auto collisions would skyrocket even more, causing more property damage and more injuries and deaths. Anthropocentrism views would see this report and the statistics of it, as extremely harmful to humans. On the other end of the spectrum there are the people that disagree with hunting. In 1991 an animal rights activist, Wayne Pacelle, said Our goal is to get sport hunting in the same category as cock fighting and dog fighting. This is the category of Animal Rights. In the past few years, there has been an increasing amount of pressure from animal rights activists to stop hunting. Many feel that it is a form of animal cruelty. Hunting is increasingly viewed as an antisocial act in contemporary society (Eliason, 2008). Many animal activists work to reduce the amounts of hunting in the country; they also strive to explain to the people whose main concern is not hunting why they should oppose it as well. Animal movement activists seek to stigmatize and mark as deviant what many people perceive as normal, legitimate, mainstream activities such asà ¢Ã¢â€š ¬Ã‚ ¦hunting wild animals for pleasure or profit.(Munro, 1999) Some major animal rights groups include: People for the Ethical Treatment of Animals (PETA), ASPCA, People for Animal Liberation, and many others. Animal Rights activists feel that killing any animal for food or recreation is wrong. It shouldnt matter if the animal is a deer, cow, or chicken. Animal Rights activists considered hunting to be unethical because the human and deer conflict is not the fault of the deer. However it is the fault of humans for taking the habitat away from deer. Animal Rights activists have also advocated for non-lethal methods in animal control. Most notable is Birth Control for deer. Animal Rights advocates believe that it is possible to somehow inject deer with birth control, and in turn they are not as easily able to reproduce. The last ethical category to observe is Utilitarianism. A Utilitarian would believe that hunting offers three benefits. One benefit would be that killing deer for their meat would benefit those who eat venison. Venison is also thought, by many, to be leaner and better for you than beef. It is also important to note that many living in rural areas of the United States need hunting in order to survive. In this tough economy many have expressed that they have lost their jobs, and they have to hunt deer and other wildlife in order to provide for their families. Throughout history hunting deer and other animals is what humans have had to do in order to survive. Another benefit would be that by limiting the population of deer the environment benefits. Overpopulation of deer can create overgrazing, crop reduction, and generally barren land. Utilitarianism would support hunting if it was used for, preserving stability and integrity of biotic communities (Peterson, 2004). Overpopulation of an imals, especially deer, can be very damaging to the ecosystem. With large numbers of deer and other animals, the environment could possibly be damaged by overgrazing. Lastly, a Utilitarian would see a benefit in the fact that deer harbor many diseases. By limiting the amounts of deer, would decrease the amounts of diseases that could possibly be spread to humans. Examining the background of hunting, the pros and cons of it, and the ethical dilemmas surrounding the topic; I believe that hunting should not only be allowed but be encouraged. Hunting does not only benefit the environment, but it also benefits humans. Not all hunting is just for bagging a big buck it is also about the relationship a hunter can acquire with nature. In the hunting world there is also a lot of camaraderie that comes with hunting in the outdoors. It can change the lives of people through spiritual, physiological, and physical means. My father is considered a pro-hunter, so I have some bias for the sport. I have seen how the sport has not only benefited him, but it has grown to be a part of our family. One of the most important things to note about hunting is the fact that these animals were put on Earth for a reason. It is even possible to look at this ethical dilemma in terms of Religious Ethics. As the Bible says in Genesis 9: 2, The fear and dread of you will fall on all the beasts of the earth, and on all the birds in the sky, on every creature that moves along the ground, and on all the fish in the sea; they are given into your hands. (Genesis 9:2). Being a Christian, this is a pretty hard statement to ignore when looking at the hunting dilemma. We have to realize that these animals were put here for a reason, and if we continue to advocate against hunting then we are not using the resources that God has provided us with. Even if you agree with hunting and participate in the hunting of animals, you are still able to understand why some disagree with hunting and what it entails. However many of these disagreements come from people being uneducated with the forms of responsible hunting. Somebody who goes out and hunts for deer and participates in other legal forms of hunting would agree with animal rights views that are against poaching and illegal forms of killing animals. But the fact remains that responsible hunting has more pros than cons. Nobody can deny that the deer population in America is able to grow at an unbelievable rate. The main reason for this is because Deer can adapt to any environment, this is why we see them in our neighborhoods, and in towns. It is also undeniable that overpopulation such as this can be a problem for the environment, and be a potential danger to humans. Responsible hunters can help solve many of these issues. Another thing to note is that in most cases hunting does not inflict any sort of torture on the animal. Animal rights activists have every right to try and defend animals; however they need to make the clear distinction between responsible and irresponsible forms of hunting. Many people are under the impression that hunting is only for red necks out to hurt animals. This could not be further from the truth. Hunting creates a form of camaraderie that some will never be able to understand. When looking at the ethical dilemmas, regarding hunting, it is easy to see why this has turned into such a controversial issue. With the heightened amount of Animal Rights groups, and hunters or supporters of hunters feeling the pressure from these groups there is an inevitable debate. Looking at Anthropocentrism, Animal Rights and Utilitarianism, each category brings something different to the debate. The idea of hunting will never go away. As long as there are people who disagree and agree with this issue, debates will continue to happen regarding hunting. It will also be hard for this debate to go away, because both sides of the spectrum feel very strongly about this particular issue. I will be a firm supporter of hunting until I die, because I have a firsthand take on how positively it can affect the people that participate in hunting. The debate on hunting has many sub sections such as, poaching and gun control. However if you just merely look at hunting and what it can offer hu mans and the environment, it is easy to see how useful hunting can be. As my dad says, I will do all I can to  sustain and grow our  blood sport  until I walk  the  deer woods no longer. (Mikehanback.com)

Impact of Interprofessional Working on Service Users

Impact of Interprofessional Working on Service Users The purpose of interprofessional education is to allow students from multiple health care disciplines learn together in the same learning environment, gaining a greater understanding of each disciplines roles and contributions. Barwell, Arnold and Berry (2013) points out that interprofessional learning has shown to create teams that work together more effective and improve patient’s experience. This essay is aimed at discussing how service user’s experiences are influenced by interprofessional working. Furthermore, it will critically analyse how increase knowledge of other professional roles, service-user centred care (SUCC) and hierarchy influences the care received by service users (SU). An interprofessional working is defined as the relationship between two or more professionals working together, combining their skills and knowledge to provide quality, individualised care for patients (Nancarrow et al, 2013). In order to optimise the health care and well-being of the SU, health care professionals must work together to achieve the best possible outcomes. This is further supported by Department of health (2010) stating that, to optimise the care of the SU, successful interprofessional working is essential. According to Bridges et al (2011), elements of interprofessional working include; responsibility, coordination, accountability, communication, cooperation, assertiveness, autonomy and mutual trust and respect. This is the partnership that creates an interprofessional team designed to work on common goals to improve SU’s outcomes and experience. However, Robertson (2011) accentuated that, if there is no interprofessional working between health care professionals it can results in lack of coordination, poor communication with SU, increased lengths of stay in the hospital, increased service costs and death. As revealed in tragedy associated with the death of Victoria Climbie and Peter Connelly (Baby P), ineffective team work and poor communication among health care professionals contributed to the care experienced by SU. For this reason, the Lord Laming led inquiry (2003) emphasised the need for health care professionals to work together more effectively to improve service user’s health and well-being. SU are people who use health and social services, or who are potential user of health and social care services (Essen, 2010). SUCC is fundamental as it involves putting patients and their families at the heart of all decisions as suggested by De Silva (2014). Putting SU at the centre of their care will enhance emotional well-being and increase sense of SU empowerment and self-esteem. Similarly, Kelly, Vottero Christie-McAuliffe (2014) highlighted that interprofessional teams establishes a partnership between SU and their families to ensure decisions respects SU needs and preferences. This has the potential to improve SU satisfaction with their care as well as their clinical outcomes. Hence, providing reassurance, making SU more informed, providing support, comfort, acceptance and confidence are the basic functions of SUCC (Longtin et al, 2010). Although there is an agreement to Longtin et al (2010) and Kelly, Vottero Christie-McAuliffe (2014) evidence, however it has been argued that overwork and staff shortages are the main barriers to SUCC observed in the practical setting (PelZang, 2010). Likewise, West, Barron and Reeves (2011) study found sample of nurses working in 20 acute London hospitals were asked to complete a postal questionnaire based on a prototype employee survey established in the United States and adapted by the authors for the use in the United Kingdom. According to their findings, nurses are aware that there are deficits in standards of care in areas that are mainly important to patients. Their result found that 64% feel overworked and report that they do not have enough time for SU and their relatives. The heavy workload also reduces the time spent by nurses collaborating and communicating with other professionals, which can have a direct effect on patient’s safety. Furthermore, Dunn (2003) identified that lack of time, wisdom and motivation acts as barriers to SUCC. Owing to time and staff constraints, health professionals do not often sit with their patients, and when they do, they often listen to their concerns hurriedly (Buerhaus et al, 2006). This can be seen as one of the leading causes of poor communication and information and was linked to poor care and ineffective treatment outcome. Effective and efficient communication in interprofessional working is critical for the provision of high quality care (Mitchell et al, 2012). Epstein and Street (2011) articulated that patient values good communication, want to share in decisions and be treated with empathy and compassion. Besides, a shortage of staff results to rituals and routines of practice which hinder the development of SUCC in the hospital. PelZang (2010) added that, even in health care practices where SUCC is valued, the need for caring for many patients at a time can undermine profe ssional’s ability to provide physical and emotional support and respect for their SU preferences. Various research has found that SUCC improve the experience SU have of care and help them feel more satisfied, reduce how often people use services which will in turn reduce the overall cost of care, encourage people to lead more healthy lifestyles, such as exercising and eating healthier, improve SU knowledge, confidence and understanding in dealing with their health problems, ultimately, improving how confident and satisfied professionals feels about care provided (Adams, Maben and Roberts, 2014, Tsianakas et al, 2012, Eaton and Roberts, 2015). However, despite the significant of the positive outcomes of SUCC, Weinberg, Cooney-Miner, Perloff, Babington and Avgar (2011) noted that decision-making in interprofessional health-care teams is often hierarchical rather than collaborative. The authors recognised that those at the top have the greatest influence. This is in agreement with the views of Daniel and Rosenstein (2008) who mentioned that hierarchy differences can come into play and diminish the collaborative interactions needed to ensure that the proper treatment are delivered appropriately. Hence, this is detrimental to the delivery of SU care, consequently limiting SU from decision making regarding their care. Eisler and Potter (2014) emphasised on the need to avoid the negative influence of hierarchy on the quality of care delivered to SU as all members of the teams including the SU and relatives must participate in decision making and planning, so as to propel team work that will move the team forward for the best int erest of the SU. It is essential that health-care professional’s work together with SU and share knowledge, this way team members can contribute to a healthy work environment where all team members including SU feel empowered, engaged and respected (Fund, ‎2012). Working with other professionals is part of day-day practice in health and social care (Day, 2013). Within a team collaboration is only truly gained when everyone is working towards common goals, with a shared understanding of the means to reach them (Sheehan, Robertson, and Ormond, 2007). This has to be based on mutual trust and respect between team members, understanding, recognising and valuing each other’s skills and values endorsing what each member contributes to the team (Mitchell et al, 2012). Hence, in order to have a successful interprofessional practice, each team must agree to individual roles and responsibilities and have knowledge of other professional roles (Sutter et al, 2009). Interprofessional teams are established to meet the needs of SU (McDonalds et al, 2010). In order to provide the most effective and comprehensive service users care, team member must develop and maintain readiness to utilize the knowledge and skill of the interprofessional team members (Brdiges et al, 2011). McDonalds et al (2010) further discussed that; all health team members must have an understanding of the knowledge and skills that each team member can contribute in a given situation. Spaholt (2012) agreed to this and stated when health care professionals understand each other’s role and able to communicate and work together effectively, SU are more likely to receive safe quality care. Thus this will allow members of the team to be able determine who is best-suited to implement any given intervention that is required for effective SU’s care. Although Spaholt (2012) evidence was important, however the limitation of this study is the size of the sample was small whic h affected the generalizability of the study to larger population. Nevertheless, Kanaga Prestridge (2011) argued that, when roles and responsibilities are not clearly understood by team members, there is potential for essential tasks to be overlooked or duplicated. They further recognized that role overlap has been noted to exist in interprofessional care. McDonalds et al (2010) supports the argument of Kanaga and Prestridge(2011) evidence and stated that, when team members belongs to professions that are similar in terms of analysis, implementation, planning and evaluation of SU’s care, overlapping professional skills that lead to conflict and tension among member of the interprofessional team occur. Indeed Hartmann and Crume (2014) expressed that conflicts among member of the team can adversely have an impact on SU’s care and experience. So, to avoid this tension and conflict, health care team members should develop competence in recognising the skills which they can contribute to the team, as well as the knowledge and skills that o ther members of the team possess (Caldwell and Atwal, 2008). Pellat (2007) emphasised that, when a team member see other team members as having similar or overlapping roles, team members should clearly designate the professional who will assume responsibility for that aspect of care on behalf of the team. This will save time and effort for the team members and avoid frustration for the SU as long as findings are communicated efficiently among members of the team (McDonalds et al, 2010). In conclusion, SU’s care and outcomes are improved by effective collaboration and joint working between professions. Conversely, it is important to note that poor interprofessional collaboration can greatly have a huge impact on the quality of SU’s care. Thus skills in working as an interprofessional team, gained through interprofessional education are essential for high quality care. Undertaking this essay and participation in the interprofessional learning has allowed student to gain a clearer understanding of the importance of interprofessional working in improving SU’s clinical outcomes and experience.

Brave New World Theme Analysis Essay -- essays research papers

"'God isn't compatible with machinery and scientific medicine and universal happiness.'" So says Mustapha Mond, the World Controller for Western Europe in Aldous Huxley's novel Brave New World. In doing so, he highlights a major theme in this story of a Utopian society. Although the people in this modernized world enjoy no disease, effects of old age, war, poverty, social unrest, or any other infirmities or discomforts, Huxley asks 'is the price they pay really worth the benefits?' This novel shows that when you must give up religion, high art, true science, and other foundations of modern life in place of a sort of unending happiness, it is not worth the sacrifice. True, the citizens of this "brave new world" do enjoy many refinements and benefits to life. Lenina shows one thing they enjoy when on the reservation she sees an old Indian man and reacts with, "'What's the matter with him?'†¦ 'He's old, that's all,'†¦ 'But the Director's old; lots of people are old; they're not like that.'" (Huxley 110) Evidently Utopia has succeeded in eliminating the effects of old age. Being able to live one's entire life youthful certainly would be wonderful. It is not a thrilling prospect to grow weaker with age, gradually having your sense's perceptiveness fade, so most anyone would prefer this 'unimpaired youth.' There are other things which also make life easier, pointed out by Mustapha Mond talking to John the Savage, "'But there aren't any wars nowadays†¦There's no such thing as a divided allegiance; you're so conditioned that you can't help doing what you ought to do. And what you ought to do is on the whole s o pleasant, so many of the natural impulses are allowed free play, that there really aren't any temptations to resist. And if ever, by some unlucky chance, anything unpleasant should somehow happen, why, there's always soma to give you a holiday from the facts,'" (Huxley 243, 244). The people are never unhappy, there is nothing in society to bring about strong emotions, and any desires they have are almost immediately fulfilled. If anything is wrong, the people can take soma, a drug that makes you happy and high and has no adverse affects. One might be led to believe that this society is a perfect place to live, since all the inhabitants are eternally happy. The... .... The Savage could see that it was nothing but valueless vice, and when he accidentally succumbs to that which he so detested, he commits suicide after waking from his 'soma holiday.' Aldous Huxley is also sending us many warning messages with his novel. If we spend too much of our lives pursuing happiness through physical fulfillment, we will miss out on what is truly important, our relationships with other people and with God. He is also telling us to be careful with our science, or we may end up like the Utopians, mass producing identical citizens, then brainwashing them to think alike, and to think exactly what the government mandates. Huxley tells us not to cheapen sex through promiscuity, because it is supposed to be something to express a deep and undying love to someone, not a simple carnal pleasure. These were just some of the mistakes the Utopians made, all of which contributed to their lives being shallow and meaningless. They were not truly happy, because they misplac ed their values and failed to see what brings true joy and peace in one's life. The apparent blissfulness in which they lived turned out to be nothing, their Utopia was not worth the high price they paid.