Planning and Enabling free essay sample

Planning and Enabling Learning This assignment will be looking at four key areas in the planning and enabling learning unit. It will define the different sections of the module from negotiating with the Learner, inclusive learning, functional skills and concluding with communication. It will show that through research, I have been able to demonstrate that I have an understanding of how planning and enabling learning relates to the practical and theoretical side of teaching. How I am able to cater for the individual needs and to continually improve the educational development of the learners, through a positive scheme of work and transparent lesson plans. Negotiating with learnersInitial assessment is the key to finding out what the learners are capable of, what level are they working at and is the course suitable for them. So the assessment should look at existing skills, against the skills which will be required to complete the course, therefore it is aiming to get the best match between your learners and their learning. We will write a custom essay sample on Planning and Enabling or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page As a teacher I must have a clear idea of what the learners can and cannot achieve. Negotiating a realistic set of targets is about aiming for them to achieve their goals, so if they are on the right course and with the appropriate amount of support, then they should obtain their desired results. â€Å"If you don’t know where you are going you will probably end up somewhere else† (Laurence. J. Peter 1969) (quotegarden Dec 2011) Negotiation is giving structure, establishing basic rules and expectations between, tutor, learner and institute; it is an on-going program, which you should revisit throughout the course. A good quote from: Teaching Today (â€Å"Catch them before they fall† G. Petty 2006) So then you come to another question, where does it start and end, exactly what is open for negotiation; these rules seem to differ from one source to the next. So in my opinion you could start with: ground rules, course content, course process, learning teaching methodology, method of assessment, assessment process and course evaluation. (Higher Education for Capability 2011) I personally believe there are benefits as well as negatives when it comes to negotiating and my beliefs are supported by (Reece Walker 2007). Some negatives are that negotiated targets may become too unmanageable, so be mindful of the acronym SMART Specific, measurable, Achievable, Realistic, Time bound. Follow these rules and both you; your learners will not go far wrong. Inclusive Learning Whilst researching this subject in depth, you come to understand how many teachers could view this as quite complex, but does it have to be? Well after reading so much myself my views didn’t change. Inclusive learning to me is simple; it’s about making the educational system accessible to all learners regardless of physical, mental or emotional needs. I could take quotes down from numerous authors, some which may hit all the right notes, but for me one short explanation on (Wikipedia Dictionary 2011). Fully inclusive schools which are rare, no longer distinguish between â€Å"general Education† and â€Å"Special Education† programs, instead, the school is restricted so that all students learn together. Although in some circumstances this is not always possible, we can adopt our attitudes and surroundings to include a vast number of disadvantaged students. In a study it has shown that it can have a positive effect on both students with or without special needs, it can help with reading, individualised educational programs (IEPs), improving communication and social skills. Positive effects on students without disabilities, include, the development of positive attitudes and perceptions of people with disabilities. (Wikipedia Jan 2012). You will always get critics who maintain special needs students are individualised, and in some studies the results show they may be right, but I maintain that in my teaching there will always be a place for Inclusive Learning to all. UNESCO) The United Nations Educational, Scientific and cultural organisation says: Inclusion refers to more than students with special needs; it is centred on the inclusion of marginalised groups, such as religious, racial, ethnic, linguistic minorities, immigrants, poor, and students with disabilities, hiv/aids patients, remote populations and more. So my answer is No, it do es not have to be. Inclusion, diversity, entitlement, differentiation, ensuring equal opportunities and personalised learning all require teachers to treat all students as Individuals. It’s as simple as that!!! Functional skillsFunctional skills are used in the broad sense to ensure that every learner is provided with the skills, abilities and knowledge needed to undertake responsibility in their everyday life, work, education and community. Functional skills are integrated into all my lesson plans, wherever possible. However, within my organisation, there is 2 hrs. a week set aside for specialist teaching, for all students. Which whilst this, is a good thing, it does not mean I can neglect this subject. But a quote from (Quality Improvement Agency) (Jan 2012) â€Å"You wouldn’t expect a maths teacher to teach plastering – so why on earth do you expect a plasterer to teach maths? † A very good point just goes to show how things have moved on. ICT in Decorating is becoming a common thing; it is used for liaising with clients, keeping financial records and dealing with stock etc. Numeracy is also an important part of my industry, from doing invoices, estimates, ordering of stock, measuring and cutting wallpapers and many more aspects of the trade. Literacy is vastly used when students have written papers to produce, invoices and estimates to write, the reading of all sorts of technical data regarding materials, drawings etc. I would also like to speak about language, which is an integral part of the decorating profession, from speaking and listening to clients, to working with clients and colleagues, whose first language may not be English and to make good use of positive body language. All are skills which can always be worked on. CommunicationThe types of communication, verbal and non-verbal are used in everyday life usually at the same time. I feel as a teacher you must be able to understand how your learners receive what you are saying and doing. I also believe effective communication allows for you to take control of your class and to maintain their respect and behaviour. Body language (non-verbal) is used without even thinking about it, gestures, facial expressions, rolling eyes and even the way we stand, can affect the way your students perceive you. When we talk (verbal) we think about the things we say and how we say them, the tone and pitch used influences the way we communicate. â€Å"Empathy and sympathy are also skills of communication, however, don’t be too keen to reveal to your learners personal information about you. † (Gravells Simpson 2009). To ensure for effective communication the teacher must ensure for any barriers learners have to be removed. Barriers prevent students from learning; therefore they have an effect upon their performance educationally, socially and personally. You should always take into consideration any physical, psychological and physiological factors that are barriers, learning difficulties, English may be a second language, or just the way you’re presenting it and the jargon being used. Communication is conveying and receiving information through words and actions. It is vital that you relay this information correctly, so as to improve your learner’s education. Summary I have written the content based upon my own personal and professional experiences. This has all been reinforced by researching books, internet, DTLLS sessions and mini teaching lessons by my peers. Learners naturally want to achieve but are not sure how, things that are not familiar or if there are personal, professional, social issues can become barriers, these can be removed by negotiations. This has been clarified by my research. Learner achievement works and develops immensely through inclusive learning, which I strongly believe in. Within my profession there are two sides, one being practical and the other theory. Practical is normally fairly straight forward, with the learner showing competence and knowledge of a decorating task. The theory side is more complicated as Health Safety etc. get more intricate, that’s where functional skills work well. There is a great deal of information out there, you need to sift through it, take on board what applies to you, and your students in the planning and enabling learning sector. Then your teaching skills will improve immensely, benefiting all involved. The research I have carried out has certainly helped to broaden my knowledge on, planning and enabling learning. I will use this to develop my students educational learning.

Battle of Empress Augusta Bay in World War II

Battle of Empress Augusta Bay in World War II Battle of Empress Augusta Bay- Conflict Date: The Battle of Empress Augusta Bay was fought November 1-2, 1943, during World War II (1939-1945).    Battle of Empress Augusta Bay - Fleets Commanders: Allies Rear Admiral Aaron Tip MerrillCaptain Arleigh Burke4 light cruisers, 8 destroyers Japan Rear Admiral Sentaro Omori2 heavy cruisers, 2 light cruisers, 6 destroyers Battle of Empress Augusta Bay - Background: In August 1942, having checked Japanese advances at the Battles of the Coral Sea and Midway, Allied forces moved to the offensive and initiated the Battle of Guadalcanal in the Solomon Islands.   Engaged in a protracted struggle for the island, numerous naval actions, such as Savo Island, Eastern Solomons, Santa Cruz, Naval Battle of Guadalcanal, and Tassafaronga were fought as each side sought the upper hand.   Finally achieving victory in February 1943, Allied forces began moving up the Solomons towards the large Japanese base at Rabaul.   Situated on New Britain, Rabaul was the focus of a larger Allied strategy, dubbed Operation Cartwheel, which was designed to isolate and eliminate the threat posed by the base.   As part of Cartwheel, Allied forces landed at Empress Augusta Bay on Bougainville on November 1.   Though the Japanese had a large presence on Bougainville, the landings met little resistance as the garrison was centered elsewhere on the island.   It was the intention of the Allies to establish a beachhead and construct an airfield with which to threaten Rabaul.   Understanding the danger posed by the enemy landings,  Vice Admiral Baron Tomoshige Samejima, commanding the 8th Fleet at Rabaul, with the support of Admiral Mineichi Koga, Commander-in-Chief of the Combined Fleet, ordered Rear Admiral Sentaro Omori to take a force south to attack the transports off Bougainville. Battle of Empress Augusta Bay - The Japanese Sail: Departing Rabaul at 5:00 PM on November 1, Omori possessed the heavy cruisers Myoko and Haguro, the light cruisers Agano and Sendai, and six destroyers.   As part of his mission, he was to rendezvous with and escort five transports carrying reinforcements to Bougainville.   Meeting at 8:30 PM, this combined force then was compelled to evade a submarine before being attacked by single American aircraft.   Believing that the transports were too slow and vulnerable, Omori ordered them back and accelerated with his warships towards Empress Augusta Bay.   To the south,  Rear Admiral Aaron Tip Merrills Task Force 39, consisting of Cruiser Division 12 (light cruisers USS  Montpelier, USS Cleveland, USS Columbia, and USS Denver) as well as Captain Arleigh Burkes Destroyer Divisions 45 (USS  Charles Ausburne, USS Dyson, USS Stanley, and USS Claxton) and 46 (USS Spence, USS Thatcher, USS Converse, and USS Foote) received word of the Japanese approach and departed their anchorage near Vella Lavella.   Reaching Empress Augusta Bay, Merrill found that the transports had already been withdrawn and began patrolling in anticipation of the Japanese attack. Battle of Empress Augusta Bay - Fighting Begins: Approaching from the northwest, Omoris ships moved in cruising formation with the heavy cruisers in the center and the light cruisers and destroyers on the flanks.   At 1:30 AM on November 2, Haguro sustained a bomb hit which reduced its speed.   Forced to slow to accommodate the damaged heavy cruiser, Omori continued his advance.   A short time later, a floatplane from Haguro inaccurately reported spotting one cruiser and three destroyers and then that the transports were still unloading at Empress Augusta Bay.   At 2:27 AM, Omoris ships appeared on Merrills radar and the American commander directed DesDiv 45 to make a torpedo attack.   Advancing, Burkes vessels fired their torpedoes.   At approximately the same time, the destroyer division led by Sendai also launched torpedoes. Battle of Empress Augusta Bay - Melee in the Dark: Maneuvering to avoid DesDiv 45s torpedoes, Sendai and the destroyers Shigure, Samidare, and Shiratsuyu turned towards Omoris heavy cruisers disrupting the Japanese formation.   Around this time, Merrill directed DesDiv 46 to strike.   In advancing, Foote became separated from the rest of the division.   Realizing that the torpedo attacks had failed, Merrill opened fire at 2:46 AM.   These early volleys severely damaged Sendai and caused Samidare and Shiratsuyu to collide.   Pressing the attack, DesDiv 45 moved against the northern end of Omoris force while DesDiv 46 struck the center.   Merrills cruisers spread their fire across the entirety of the enemy formation.   Attempting to steer between the cruisers, the destroyer Hatsukaze was rammed by Myoko and lost its bow.   The collision also caused damage to the cruiser which quickly came under American fire.    Hampered by ineffective radar systems, the Japanese returned fire and mounted additional torpedo attacks.   As Merrills ships maneuvered, Spence and Thatcher bumped but sustained little damage while Foote took a torpedo hit that blew off the destroyers stern.   Around 3:20 AM, having illuminated part of the American force with star shells and flares, Omoris ships began to score hits.   Denver sustained three 8 hits though all of the shells failed to explode.   Recognizing that the Japanese were having some success, Merrill laid a smoke screen which badly limited the enemys visibility.   Meanwhile,   DesDiv 46 focused their efforts on the stricken Sendai.    At 3:37 AM, Omori, wrongly believing that he had sunk an American heavy cruiser but that four more remained, elected to withdraw.   This decision was reinforced by concerns about being caught in daylight by Allied aircraft during the voyage back to Rabaul.   Firing a final salvo of torpedoes at 3:40 AM, his ships turned for home.   Finishing off Sendai, the American destroyers joined the cruisers in pursuing the enemy.   Around 5:10 AM, they engaged and sank the badly damaged Hatsukaze which was straggling behind Omoris force.   Breaking off the pursuit at dawn, Merrill returned to aid the damaged Foote before assuming a position off the landing beaches.    Battle of Empress Augusta Bay - Aftermath: In the fighting at the Battle of Empress Augusta Bay, Omori lost a light cruiser and destroyer as well as had a heavy cruiser, light cruiser, and two destroyers damaged.   Casualties were estimated at 198 to 658 killed.   Merrills TF 39 sustained minor damage to Denver, Spence, and  Thatcher while Foote was crippled.   Later repaired, Foote returned to action in 1944.   American losses totaled 19 killed.   The victory at Empress Augusta Bay secured the landing beaches while a large-scale raid on Rabaul on November 5, which included the air groups from USS Saratoga (CV-3) and USS Princeton (CVL-23), greatly reduced the threat posed by Japanese naval forces.   Later in the month, the focus shifted northeast to the Gilbert Islands where American forces landed Tarawa and Makin. Selected Sources: World War II Database: Battle of Empress Augusta BayBattle of Empress Augusta Bay - Order of BattleHistory of War: Battle of Empress Augusta Bay

Bottled water commodity chain Research Paper Example | Topics and Well Written Essays - 1500 words

Bottled water commodity chain - Research Paper Example ny bottled water companies have been faced by numerous challenges, with others even being forced to close down due to excessive competition that exists in this industry. To evaluate the issues that exist in this industry, it is important to carry out a commodity chain analysis using FWC as an example. Fiji water has always been ahead of other companies when it comes to the production of bottled water. The production process begins with the tapping of rain water that is purified by the equatorial winds after travelling through the Pacific Ocean. The water is then filtered for a long period during which essential minerals such as ions and silica are gathered to increase the health of the consumers. The company’s marketing structure has been one factor that has enabled them to gain popularity and acquire a competitive edge against rival companies such as Dasani water from Coca Cola, Nestle’ water among others. FWC bases its strategy on the premise that when the consumers understand that their product originates from a remote aquifer in Fiji, they will have a liking towards it since it would represent an â€Å"untouched water with untouchable taste,† (Sorrells, 2012, para.1). This therefore implies that creating an identity to the customers would increase the cus tomer reliance on the product. Fiji’s marketing strategy has been a success over the last few years. This success can be attributed to the use of ideal aspects such as perfect market timing, a unique product positioning, premium product pricing, creating image publicity, innovative packaging and effective distribution. For instance, they have created a notion to the customers defining that their premium product is far from pollution, acid rain, industrial waste, and it is uncontaminated, untouched and uncompromised. According to Jessop, this product has been â€Å"preserved and protected by geography and geology† (2013, p. 10). This therefore results to a fine taste and mineral properties that are enjoyed

Islamic Banking in Bangladesh Essay Example | Topics and Well Written Essays - 3000 words

Islamic Banking in Bangladesh - Essay Example Islamic / Shariah based Banking System. Operation of Islamic Banking.. The main focus of the report is the Islamic Banking system; which is indicated a way to the light. Methodology: Research type: It is an exploratory research. Source of data: In this report all-necessary information to prepare are collected from secondary data. Secondary data: I need much information for the report, which we get from secondary data. These are: Annual Report of different banks. Different types of brochures of EXIM Bank Ltd. Books and Journals (Details are available at Bibliography). Research approach: As the research is based on secondary data Traditional Research approach has used as (Query from Internet, Journals, Books etc). Analysis & reporting: I have used different types of statistical tools and computer software for analyzing and reporting my gathered information, such as - Microsoft Excel, Microsoft Word, SPSS. Limitations of the Study: The study had to be completed under certain constraints, which barred it to be more effective. Some of these constraints are listed: Every organization has their own secrecy that is not revealed to others. Another limitation of this study is Banks policy of not disclosing come data and information for various reasons, which could be very much useful. No contacted method used because research conducted based on secondary data. Despite the limitations, I have tried my best to prepare the report. If you find any mistakes please consider it cordially. Islamic Banking: Islamic banking has been defined as banking in consonance with the ethos and value system of Islam and governed, in addition to the good governance and risk management rules, by the principles laid down by Islamic Shariah. Interest free banking is a narrow...All the data for this analysis has collected from secondary sources. The primary objective of this report is to comply with the requirement of my course. But the objective behind this study is something broader. Objectives of the study are summarized in the following manner: Islamic Banking: Islamic banking has been defined as banking in consonance with the ethos and value system of Islam and governed, in addition to the good governance and risk management rules, by the principles laid down by Islamic Shariah. Interest free banking is a narrow concept denoting a number of banking instruments or operations, which avoid interest. 5. The Islamic banks have no provision to charge any extra money from the defaulters. Only small amount of compensation and these proceeds is given to charity. Rebates are give for early settlement at the Bank's discretion. Islamic Shariah prohibits 'interest' but it does not prohibit all gains on capital. It is only the increase stipulated or sought over the principal of a loan or debt that is prohibited. Islamic principles simply require that performance of capital should also be considered while rewarding the capital. "The prohibition of a risk free return and permission of trading, as enshrined in the Verse 2:275 of the Holy Quran, makes the financial activities in an Islamic set-up real asset-backed with ability to cause value addition"4. Islamic banking system is based on risk sharing, owning and ha

Significant Developments And Chngs Of The Surgery Essay

Significant Developments And Chngs Of The Surgery - Essay Example ThÐ µ surgicÐ °l mÐ µthods thÐ µmsÐ µlvÐ µs hÐ °vÐ µ bÐ µÃ µn provÐ µn to bÐ µ vÐ µry innovÐ °tivÐ µ Ð °nd providÐ µ thÐ µ bÐ µst solutions for pÐ °tiÐ µnts’ trÐ µÃ °tmÐ µnt, mÐ µÃ °nwhilÐ µ optimizing sÐ °fÐ µty Ð °nd control. I Ð °m going to providÐ µ somÐ µ fÐ °cts on how fÐ °r mÐ µdicinÐ µ in surgÐ µry Ð °dvÐ °ncÐ µd whÐ °t furthÐ µr possibilitiÐ µs futurÐ µ holds for nÐ µxt gÐ µnÐ µrÐ °tion. JosÐ µph ListÐ µr wÐ °s born Ð °t Upton, ЕnglÐ °nd, in 1827, whÐ µrÐ µ hÐ µ hÐ °d rÐ µcÐ µivÐ µd his gÐ µnÐ µrÐ °l Ð µducÐ °tion Ð °t thÐ µ UnivÐ µrsity of London. Ð ftÐ µr studying in London Ð °nd Еdinburgh hÐ µ bÐ µcÐ °mÐ µ Ð ° fÐ °mous lÐ µcturÐ µr in surgÐ µry Ð °t thÐ µ UnivÐ µrsity. Ð  fÐ µw yÐ µÃ °rs lÐ °tÐ µr hÐ µ wÐ °s profÐ µssor of surgÐ µry Ð °t GlÐ °sgow, Ð °t Еdinburgh, Ð °nd Ð °t King’s CollÐ µgÐ µ HospitÐ °l, London, Ð °nd surgÐ µon to QuÐ µÃ µn VictoriÐ °. During thosÐ µ timÐ µs mÐ °ny importÐ °nt chÐ °ngÐ µs wÐ µrÐ µ tÐ °king plÐ °cÐ µ Ð °nd to somÐ µ Ð µxtÐ µnt ListÐ µr wÐ °s lucky to hÐ °vÐ µ mÐ µdicÐ °l diplomÐ °. ЕvÐ µn though, studÐ µnts wÐ µrÐ µ forbiddÐ µn to dissÐ µct humÐ °n bodiÐ µs, thÐ µ mÐ µthods by which thÐ µy lÐ µÃ °rnÐ µd wÐ µrÐ µ modÐ µrnizÐ µd Ð °nd up-to-dÐ °tÐ µ. Of coursÐ µ pÐ µrcÐ µption of surgÐ µons wÐ °s chÐ °nging ovÐ µr timÐ µ, Ð °nd Ð °s lÐ °tÐ µ Ð °s thÐ µ Ð µÃ °rly to mid-1800s surgÐ µons wÐ µrÐ µ not considÐ µrÐ µd worthy of thÐ µ rÐ µspÐ µct of physiciÐ °ns, Ð °nd wÐ µrÐ µ not pÐ µrmittÐ µd by lÐ °w to prÐ °cticÐ µ mÐ µdicinÐ µ, only Ð °ftÐ µr Ð ° fÐ µw tÐ µchnologicÐ °l chÐ °ngÐ µs, such Ð °s Ð °nÐ µsthÐ µtic Ð °llowÐ µd surgÐ µons to focus morÐ µ on dÐ µtÐ °ils, not just spÐ µÃ µd Ð °s it wÐ °s bÐ µforÐ µ. ThÐ µ mortÐ °lity rÐ °tÐ µ Ð °t thÐ °t timÐ µ wÐ °s Ð °round 50% Ð °nd this mÐ µ Ð °nt for ListÐ µr thÐ °t thÐ µrÐ µ is somÐ µ room for substÐ °ntiÐ °l improvÐ µmÐ µnt in chÐ °nging thÐ µ Ð °ccÐ µptÐ µd form surgÐ µry. His mÐ °in contribution to thÐ µ prÐ µsÐ µnt dÐ °y surgÐ µry is thÐ µ principlÐ µ of Ð °ntisÐ µpsis, a Ð °n outgrowth of PÐ °stÐ µur’s thÐ µory thÐ °t bÐ °ctÐ µriÐ ° cÐ °usÐ µ infÐ µction. In 1865 ListÐ µr found modÐ µrn Ð °ntisÐ µptic surgÐ µry by proving thÐ µ Ð µffÐ µctivÐ µnÐ µss of his mÐ µthods hÐ µ usÐ µd cÐ °rbolic Ð °cid Ð °s thÐ µ Ð °ntisÐ µptic Ð °gÐ µnt, hÐ µ invÐ µntÐ µd tÐ µchniquÐ µs of Ð °pplying it thÐ °t, whÐ µn usÐ µd in conjunction with his hÐ µÃ °t stÐ µrilizÐ °tion of instrumÐ µnts, brought Ð °bout drÐ °mÐ °tic dÐ µcrÐ µÃ °sÐ µs in postopÐ µrÐ °tivÐ µ fÐ °tÐ °lity.

Examining The Effectiveness Of Accounting Systems Accounting Essay

Examining The Effectiveness Of Accounting Systems Accounting Essay The assignment begins with an attempt to find out the effective of accounting systems within a business and the analysis of management control systems of a business. Research: I used a mixture of primary and secondary research methods to complete this assignment. I have provided references at the end where necessary and used a variety of books and notes. Along with that I consulted a few websites, details are on the references. TASK 1 Introduction of accounting Accounting is all about providing financial and economic information. Accounting information is economic information, it relates to the financial or economic activities of the business. Accounting information shows the financial position of a business. This is done by the set of accounts, based on a system known as double-entry bookkeeping. One of the first complete documentation about how to keep books of accounting was written by the professor of mathematics in Rome Luca Pacioli in 1494. This documentation described the double-entry system of accounting. It was adopted and still used today around the world. Users of Accounting: there are two type of users. F:DocumentsDownloadsch1_accounting_types_users.gif http://simplestudies.com/introduction-to-accounting.html Types of accounting There are two types of accounting 1: Financial accounting Financial accounting tells us about the financial position of Business it is used to prepare financial statement. This gives all the finance related information to its users and on the basis of that information a user will be able to do comparison and analyse the position of the company and it takes part in important decision making process. 2: Management accounting On the other hand management accounts deals with the budgeting, business expenses and cost analysis it is used to make planning and control the business expenses. Accounting systems Computerised accounting system Manual accounting system These days computerised accounting system is widely used in all type of businesses. The result of this system is more convenient and accurate then manual accounting system. The question arises how this system operates, this system operates by computer software which has to install in the computer. Accounting packages softwares which is used in these days it is used to get payroll packages sales ledger purchase ledger and fixed assets. There are lots of accounting softwares are available one of the famous software name is off the shelf software it generates the document by getting commands by coding this software is very easy to use because of this software we dont need any professional accountant who set up the account it is very convenient to use one of the example of such software is sage which is very common in these days and easy to operate and it generates the accounts information by its self by coding and another kind of software is called as BESPOKE software its a customised software most of the bigger size organisations are using this software. It gives them customised entries in the books of accounts. Coding Computer operates on the bases of dose commands to performs its tasks for the accounting software coding is used to make the software more easy to use e.g. 05 for purchases 15 for interest 25 for profit and loss accounts Untitled sssss.jpg Manual accounting system Manual accounting systems are the traditional form of maintaining a businesss accounts and records this includes different steps like ledgers cash book petty cash book income statement and balance sheet which includes all the day to day transactions and sell purchase accounts this accounting system needs skills and knowledge to full fill its requirements. 1.1 Effectiveness of accounting system within a business: Information generated from the accounting system can be effective in decision making process sale and purchase of assets and in investments. Quality and benefits of accounting system is evaluated from the performance evaluation, internal control and proper records of transactions. Effectiveness of accounting information is depend on time management which have a great effect on accounting systems effectiveness, there for the accounting records should be maintain on time and with accuracy of accounting information it have a great impact on the effectiveness of accounting system. Generally accounting information system provide the information about financial position on daily and weekly basis the effectiveness of accounting system not only depend upon the propose of such system it also depend on the contingency factors ( factors like culture understanding of organisation and outer atmosphere) accounting information is said to be effective when the information is complete and according to the system users effectiveness of accounting system is subject to many researches from a long time. Accounting information is usually divided into two categories (1) the information that facilitate decision making (2) Information that influence decision making. 1.2: Accounting records All of the documents and books includes in the preparation of accounting records includes journal, ledger, trial balance, cash books, invoices or any document which help in to make accounts. In accounting records a cycle is used which is called as accounting cycle it determines the steps of financial statement. ACCOUNTING CYCLE F:DocumentsDownloadsaccounting-cycle4.jpg http://basiccollegeaccounting.com/what-is-an-accounting-cycle-and-the-steps-involved/ Purpose and use of accounting records: All accounting records are very useful and had a great value for its respective business without a proper accounting records it is very difficult to run a business successfully. The purpose of maintaining accounting records to evaluate how much capital and assets a business have and also maintain the records of creditors and debtors or buyers and sellers by the respect of that records a user can have a clear eye on the business and watch the losses and profits in the business whether the business doing well or not and on the basis of that records business can take decisions whether business have to invest or take out all the investments or run the business as it is these record help to make more accurate and satisfied decision making which help to make business more profit and also used for calculating tax liability and give the information to the investors who are willing to buy the shares of that company. Accounting concepts Accounting concepts is very important, it is used to support the application of the true and fair view, and accounting has adopted certain concepts which help to ensure that accounting information is presented accurately and consistently. (1) Going concern: it is assumed that the business entity for which accounts are being prepared is solvent and variable, and the business will continue its operations for the foreseeable future. This has important implications for the valuation of assets and liabilities. (2) Accruals concept: revenue and expenses are taken account of when they occur and not when the cash is received or paid out. (3) Prudence concept: revenue and profits are included in the balance sheet only when they are realized and liabilities are included when there is a reasonable possibility of incurring them it is also called conservation concept. Profits are not recognised until a sale has been completed. In addition, a cautious view is taken for future problems and costs of the business (they are provided for in the accounts as soon as there is a reasonable chance that such costs will be incurred in the future. (4) Consistency concept: once an entity has chosen an accounting method, it should continue to use the same method, except for a solid reason to change. Any change in the accounting method must be disclosed. Transactions and valuation methods are treated the same way from year to year, or period to period. Where accounting policies are changed, companies are required to disclose this fact and explain the impact of any change. (5) Entity concept: accounting records reflect the financial activities of a specific business or organization, and not of its owners or employees. (6) Matching concept: transactions affecting both revenues and expenses should be recognized in the same accounting period. (7) Materiality concept: relatively minor events may be ignored, but the major ones should be fully disclosed. (8) Realization concept: any change in the market value of an asset or liability is not recognized as a profit or loss until the asset is sold or the liability is paid off (discharged). (9) Money measurement concept: accounting process records only those activities that can be expressed in monetary terms (with some exceptions, as in cost-accounting). (10) Separate entity concept: Business is the separate entity from its owner. (11)Relevance concept: This implies that, to be useful, accounting information must assist a user to form, confirm or maybe revise a view usually in the context of making a decision (e.g. should I invest, should I lend money to this business? Should I work for this business?) 1.3: Factors Affecting Accounting System There are lots of factors which affect the accounting system the major factor are which affect the organisation is the (1) nature of business and (2)size of organisation and 3the structure of the organization if the organization is a multinational company then the accounting system of that organisation is on a very high level and very complex and they have separate department for all the accounting related work if a small company going to increase its size then they should have to change the accounting method and adopt the new method because of large amount of transactions are also taken place in the business on which the old method can no longer apply, and the other factor which affect the accounting system the change in IAS if in IAS some new rules are coming in then the business have to adopt that rule and adopt in the business and make there strategy according to it. 2.1: Business risk: Business risk cannot be eliminated but must be managed by companies. There are several ways to minimize the business risk by proper planning. Determining Business Risk: Developing the Business Risk Model It is important for an organization to identify the business risks that exist in the environment in which it operates. To identify those risks, organizations must look at their external environments. External business risks are economic, political, social, environmental, technological, and other external conditions. An organization cannot fully understand its business risks unless it also understands its business objectives, strategies, and processes. Interrelationships between business objectives, strategies, processes, and business risk http://www.clir.org/pubs/reports/pub90/appendix1.html Types of risk: Operational risks: Operational risks are associated with your business operational and administrative procedures. These include: recruitment supply chain transportation accounting controls IT systems regulations board composition Business should examine these operations, prioritise the risks and make necessary provisions. Financial Risk: Financial risk is the risk made by equity holders by using of firms debt. If the company raises capital by borrowing money, I t must pay back with the interest charges. This increases the degree of uncertainty about the company and it must have enough income to pay back that amount in the future Compliance risk: Compliance risk is the possibility that the business will not comply with laws and regulations in the jurisdictions where it operates or that the organization will break any legally contract. Noncompliance can be dangerous, or it can result from being unaware or local legal requirements. Response to risk: A business can take any given risk. Accept risk: if the risk of loss is minimum then only accept the risk and carry on business according to it. Reduce risk: reducing the risk by better planning and strategies Avoid risk: do not enter into that kind of business in which there is some bigger risk Transfer risk: companies can also transfer the risk by taking insurance policy. 2.2: Describe and evaluate the control system The environment in which business operates and the system it adopts is a process, affected by an entitys board of directors, management and other personnel, designed to provide assurance regarding to the success of objectives in the following areas: effectiveness and efficiency of operations, reliability of financial reporting, and Compliance with applicable laws and regulations. IAS315 gives us an understanding of the entity and its environment and assessing the risk of business and control system of business. ISA identify the five elements of control system, The control environment Risk assessment Information and communication Control activities Monitoring Control environment: Control environment is that in which control system operates. Control environment is defined by the business management. Control environment forming a base for control activities, risk assessment, monitoring, awareness and action of those changed with governance and management. The control environment is the most important component because it sets the tone for the organization. Factors of the control environment include employees integrity, the organizations commitment to competence, managements philosophy and operating style, and the attention and direction of the board of directors and its audit committee. Risk assessment: Risk assessment analyse the identification, analysis, and management of uncertainty in business facing the organization. Risk assessment is relevant to the financial reporting and organization operational objectives. The management have to carry out a risk assessment from auditor which provides information with confidence that company system will not have any error in them. Information system: Information system is the system that processes the information within an organization it includes processing the information and the procedure to initiate record and report on financial statement both manual and computerised. Control activities: Control activities include the policies and procedures maintained by the management of an organization to find risk. E.g. Control activity is a policy requiring the approval by the board of directors for all purchases exceeded from an estimating amount. Control activities are the important element of internal control, this provide satisfaction to prevent wrong decision from occurring. Monitoring: Monitoring refers to the assessment of the quality of internal control. Monitoring activities provide information about potential and actual breakdowns in a control system that could make it difficult for an organization to achieve its goals. 2.3: Fraud Fraud is an intentional mistake by the management, employs or third parties for illegal financial advantages. Or if we talk about an error its an unintentional mistake. Fraud is difficult to be identifying because it is done by complete planning and care so the internal audit is conduct to detect the fraud. THE DIFFERENCE BETWEEN FRAUDS AND ERROR: The distinguishing factor between fraud and error is that action which results in a misstatement of the financial statements it is intentional or unintentional. The term fraud is a broad legal concept, but the auditor is concerned with fraud that causes a material mistake in the financial statements. ISA 240 (Redrafted) defines fraud as: An intentional act by one or more individuals among management, those charged with governance, employees, or third parties, involving the use of deception to obtain an unjust or illegal advantage. And SAS 99 defines fraud as an intentional act that results in a material misstatement in financial statements http://en.wikipedia.org/wiki/Statement_on_Auditing_Standards_No._99:_Consideration_of_Fraud Types of fraud: There are many types of fraud which relates to a business. Ghost employ Miscasting of payrolls, Stealing unclaimed wages, Collusion external parties Teeming and leading Altering cheques and inflating expense claim Stealing assets Issuing false creditor notes Failing to record all sales Prevention of Fraud: Fraud is preventing by implementing the rules and laws in the business some of the points are written below which is very useful for the business to prevent the business from fraud. A good internal control system Continuous supervision of all employees Surprise audit visits Through personal procedure Detection of fraud in the business: Maintaining key control procedure reduce the risk of fraud occurring and increases the risk of detection control over cash transaction are more important this is the main area in which mostly frauds are happen. Cash receipts: Keep eye on all transactions which are placing in the business. Divide the duties between different functions, in other words more than a person. There are following point which is very useful to detect the fraud. Receipts by post: Safeguard to prevent interception of mail between receipts and opening. Appoint person to supervise mails Protection of cash and cheques Control over cash sales and collection: Restriction of receipts received Evidence Clearance of cash officer and register Investigation of cash storage and surpluses Paying into bank Daily banking Make up and comparison of paying in slips and receipts Banking receipts record Condition and events: Particular financial reporting pressure in an entity; Inadequate working capital due to declining profit or too rapid expansion Increases sales on credit this area should be check to find out if anything is going wrong is that department. Unusual transaction: If unusual transaction is take place especially at year end that gives any significant effect on earnings. Complex transaction or accounting treatment. Task 3 3.1: Auditors Duties, rights and liability; What is an audit? An audit is an examination of a companys financial statements prepared by the directors of the company. Its purpose is to give the company shareholders an independent, professional and informed opinion on the financial statements: à ¢Ã¢â€š ¬Ã‚ ¢ It has been prepared according to the Companies Acts, any other relevant legislation and relevant accounting standards. à ¢Ã¢â€š ¬Ã‚ ¢ It gives a true and fair view of the condition of the company on financial statement. Who is an auditor? An auditor is an independent professional person who is qualified to audit a companys financial statements. What does an audit involve? In carrying out an audit, an auditor will usually: à ¢Ã¢â€š ¬Ã‚ ¢ Identify the data of the financial statements that have some errors. à ¢Ã¢â€š ¬Ã‚ ¢ check the transactions record, account balances and disclosures. à ¢Ã¢â€š ¬Ã‚ ¢ Give suggestions on companys accounting policies are reasonable. à ¢Ã¢â€š ¬Ã‚ ¢ Test that the companys internal controls are effective. à ¢Ã¢â€š ¬Ã‚ ¢ write management letter if any problems discovered during the audit and advise on how to deal with that. à ¢Ã¢â€š ¬Ã‚ ¢ write and issue the auditors report to the members of the company. What are the duties of auditors? Duty to provide an audit report: The main duty of auditors is to report to the shareholders on whether in their opinion the companys financial statements give a true and fair view. They may give: à ¢Ã¢â€š ¬Ã‚ ¢ A qualified opinion this says that the financial statements give a true and fair view of the companys state of affairs except for certain stated circumstances. à ¢Ã¢â€š ¬Ã‚ ¢ A disclaimer of opinion this shows that the auditor is unable to give an opinion whether the financial statements gives a true and fair view or not. à ¢Ã¢â€š ¬Ã‚ ¢ An adverse opinion it says that the financial statements do not give a true and fair view. What are the rights of auditors? Auditors have the right to: à ¢Ã¢â€š ¬Ã‚ ¢ Access the books and accounts of the company and its subsidiaries; à ¢Ã¢â€š ¬Ã‚ ¢ Access information and explanations from the companys directors and employees. à ¢Ã¢â€š ¬Ã‚ ¢ be notified of company general meetings and address the meetings. à ¢Ã¢â€š ¬Ã‚ ¢ explain in general meeting the circumstances of any condition to remove them as auditor. Liabilities of auditor: Give a true and fair view on financial statement and deliver the right information to the general public and shareholders to prevent them from loss 3.2: Internal and external audit: The External Auditor: the external auditor tests the transactions record that takes part in the  financial  statements. The  internal Auditor: The internal auditor, on the other hand, deals with its major operations, risk management and internal controls.   The Main Differences There are many key differences between internal and external audit. The external auditor is an external contractor how does not belongs to the organization, company hire the he auditor for auditing firms. The external auditor seeks to provide an opinion on whether the accounts show a true and fair view. Whereas internal audit forms an opinion on the adequacy and effectiveness of systems of risk management and  internal control, many of which are outside the main  accounting  systems.   The 3 Key Models of Organization Activities Involves Internal and External Audit 3 Key Models of Organization Activities involves Internal Vs External Auditor Difference and Similarities of Internal Auditor Vs. External Auditor Here is a  list of  Internal  Audit Versus  External Audit in detail: Internal Auditor Vs External Auditor   http://accounting-financial-tax.com/2008/08/differences-and-similarities-of-internal-auditor-v-external-auditor/ 3.3: Planning of auditing In auditing of any organisation, auditor has to consider certain things before audit. First is scope In any audit should be to determine its scope and the auditors general approach. Audit strategy: Auditor has to make some strategy for the auditing and place it with auditing documents which defines the major areas on which auditor has to take extra care and the difficulties associate with audit and the auditing clients points of concerns. Documents accounting system: Auditor has to collect all those documents associated with audit e.g. financial statement, transactions record, receipts, and other related documents. Auditor need these documents to analyse it and find all the aspects of transactions to find out whether the financial statement have any error or not or is there any possibility of fraud is there or not and whether it gives a true and fair view or not. System and internal controls: At this stage the objective is to determine the flow of documents and the facts related to the documents and the operational system in the organisation. At this level auditor has to find the facts related to documents and the documents flow in the departments including sales, purchases, cash and stock and accounts personal. This is the good way to find out the rough estimate of system, after that which will be converted into formal record. Audit Risk: Just like risks in business some risks are also relates with the auditing. Audit risk is defined as: Audit risk is the risk that that auditor may give an inappropriate opinion on the financial statement Components of audit risk: Audit risk has three components: Inherent risk: Inherent risk is the risk that auditor may be misstated because of lack of knowledge and insufficient information available for it. Auditor has to use their professional practice and available knowledge about the item to asses inherent risk if no such information is available then the inherent risk is high. Control risk: Control risk is the risk that organisation control system fails to detect the material misstatement. And the financial statement do not prepare according to the IAS. Detection risk: Detection risk is the risk that auditor will fail to detect the material misstatement of accounting system. Detection risk relates to the knowledge, practice and the experience of the auditor. Materiality: Materiality is relates to the financial statement, it is an expression of the relative importance of a particular matter on the mean of financial statement as a whole or as an individual. A matter is material if its omission or misstatement could influence the economic decision of the users which basis on that financial statement. Materiality depends on the size operations of organization. ISA 320 tells the auditor to consider materiality and its relation with risk at the time of conducting an audit. 3.4: Audit testing and uses In developing overall audit plan, auditors uses five types of audit tests to find out whether financial statement are truly stated or not. Procedures to Obtain an Understanding Auditors perform this by a system called walkthrough to obtain understanding it applies on the transactions and entire process is operated like this. Tests of Controls procedure used to obtaining an understanding about internal control, it contains followings evidences Make inquires of client personal Examine documents, records and reports Observe control activities Reform client procedure Test of Control is used to determine whether the control system is effective or not and usually involves a testing of transaction. Substantive Tests of Transactions Procedures designed to test for dollar misstatements of financial statement balances. Analytical Procedures To indicate possible misstatements To reduce tests of details of balances Tests of Details of Balances Focus on ending G/L balances It is used to find out whether the balance of the financial statement is accurate. 3.5 Records Auditing process AuditProcessFlowchart.gif http://www.window.state.tx.us/taxinfo/audit/auditfun/5procedures.htm Audit test: In the large company with sophisticated internal control and low inherent risk therefore auditor perform extensive test and it relies on the client internal control to reduce substitutive test because of the emphasis on test of control and analytical procedure, this audit can be done comparable in inexpensive. This audit likely represents the mix of evidences used in integrated audit of public company financial statements and internal control over financial reporting. TASK4 4.1: Purpose of Audit Report Audit report is that report in which external auditor express their opinion about the true and fair view of the financial statement of the organisation. The audit report is published for the shareholders, management or directors and also for general public. There are two key differences between the report to shareholders and to report for the management. The shareholders report is to show whether the financial statement shows a true and fair view And the private report for the management and directors which contain comments and recommendations on the financial statement Contents of audit report: Auditor report on financial statement contains clear opinion based on the assessment of record. Audit report draw on a complete pattern which gives the clear view to its users. The main contents of audit report as follow. Untitled contents.JPG 4.2: Different qualifications in report: There are two types of reports one is unqualified or unmodified report and the second is qualified or modified report. 1: An unqualified audit report gives assurance to its users and gives true and fair of the financial statement and there is no material mistakes are in it. An unqualified report extract by laws and rule under companies act 1985. Which contain followings? Proper accounting records All information and explanations Details of directors benefits Particulars of loans and other transactions 2: Qualified report: On the qualified report auditor give two types of opinions. Matters that affect the auditors opinion Matter that do not affect the auditors opinion Matters that affect the auditors opinion Auditor may not be give appropriate opinion because of some circumstances like insufficient material of financial statement. And others factors are as follow. There is any limitation of scope in auditors work. It may be material or pervasive Disagreement with management it may be material or pervasive These two factors farther divide into two branches. A limitation of scope may lead to disclaimer of opinion. A disclaimer opinion should be expressed when the limitation of scope is so material or pervasive when auditor do not obtain any evidence related to that to express his opinion on the financial statement. Disagreement may leads to adverse opinion. It should be expressed when effect of disagreement is material and pervasive when some misleading or incomplete information in the financial statement. Matters that do not affect the auditors opinion In some circumstances auditor may give unqualified opinion because of the uncompleted information in the financial statement in this case auditor write a paragraph is called as emphasis of matter describing a fundamental uncertainty and then give an opinion on that. 4.3: Management letter: MANAGMENT LETTER The Board of Directors, ABC CO Alpha Co Limited, certified accountants 15 Essex Road 29 High Street, London, EC1N 2HB

Ray Bradburys Fahrenheit 451 Essay -- essays research papers fc

Literary Criticism of Fahrenheit 451 Don’t worry, be happy, or at least that’s what everyone in Ray Bradbury’s book Fahrenheit 451 thought. No matter what was going on around them, war, crime, or death, they were always happy†¦ Or were they? Ray Bradbury wrote books about censorship in society forming around being censored totally or partially from books and television. In Fahrenheit 451 the main character, Montag, is a fireman whose job it is to burn books to keep the public from reading then and coming up with their own thoughts and ideas and not the ideas that the government puts in their heads. Wile he is burning books one day he opens one to read it and becomes obsessed with reading books. He turns on his fire chief and burns him, and goes to live with people who also read books and memorize them so that they can be reprinted then society is ready for them again. Three people that show that they are happy on the outside but are not truly happy are Montag, Mildred and Mrs. Phelps.   Ã‚  Ã‚  Ã‚  Ã‚  In the story, Montag, who is a fireman for the city thinks he is happy until he meets a neighbor girl named Clarisse. Clarisse is considered an oddball in the society of Fahrenheit 451 because she is â€Å"antisocial† in their world which actually means that she is social by today’s standards. She talks to people about things instead of the people of 451 who talk about meaningless things that have no substance. Peter Sesario says that’s she is considered to be this way because, â€Å"She was a sensitive, observant person who questioned society and was consequently eliminated by the government (3).†One day as Montag and Clarisse are walking down the street Clarisse says to Montag, â€Å"Are you Happy?†(10). Montag is speechless and before he could come up with and answer Clarisse is gone. As he enters his house he talks to himself, â€Å"Of course I’m happy. What does she think? I’m not?†(10) When he is saying this he looks up to the ceiling where he has Hidden books which are things that actually make him happy instead of the things around him which he thinks makes him happy. She also notices that when Montag laughs it is a fake laugh and that he doesn’t really mean it when he laughs. Also when he smiles it is not a real smile which further goes to show that he isn’t happy.   Ã‚  Ã‚  Ã‚  Ã‚  Another character that seems like she is happy but really is n... ...racter other than Montag who sees for herself that she is not actually happy. Three of the main characters in this story who you may think are happy in the beginning of the book but you figure out how unhappy they really are by reading into the book are Montag, Mildred, and Mrs. Phelps. Montag is one of the few people in the book who actually realizes that he is not happy towards the end of the novel. Mildred never realizes what happiness really is and ends up leaving Montag because of her inability to grasp what happiness is really about. Mrs. Phelps, who finally realizes that she is not happy, gets mad at Montag when he shows her that she is not happy and does not appreciate the good that he has done in her life by showing her that she is a very heartless person. Even though the people in Fahrenheit 451 live by the saying, don’t worry be happy, no one in the 451 world is actually happy at all. Works Cited Eller, E. Edward. â€Å"Fahrenheit 451.† 1998. Exploring Novels. Ed. Ray Bradbury. Detroit: Gale, 2004. 3-4 Sisario, Peter. â€Å"Fahrenheit 451.† 1970. English Journal. Ray Bradbury. Literature Resource Center, 2004. 4 Bradbury, Ray. Fahrenheit 451. New York: Ballantine Books, 1953