Assurance Hand Note in Kl

Mahedi 01914919285 Subject: Assurance Level: Knowledge Chapter: 1 (Concept of & Need for Assurance) Assurance: a conclusion of an opinion designed to enhance the degree of confidence of the intended users by evaluating or measuring of a subject matter. Assurance engagement: is a process by which a practitioner can obtain the authority to express a conclusion opinion about the outcome of the evaluation or measurement of a subject matter against criteria to enhance the degree of confidence of the intended users. Key elements of assurance engagement: †¢ †¢ †¢ †¢ †¢ Three parties A subject matter Suitable criteria Sufficient criteria ReportReasonable assurance: is the high but not absolute level of assurance, depends on evidence obtaining during the time of audit. Importance and benefits of assurance: †¢ †¢ †¢ †¢ †¢ †¢ Independent professional opinion Confidence Prevention of error and fraud Acceptance Recognition/reliability Credibi lity True: that id factual, confirmation and reality Fair: free from discrimination and bias Assurance never be absolute: assurance provider never obtain the absolute level of assurance due some limitations. So assurance never be absolute. Limitations of assurance engagement: †¢ †¢ †¢ †¢ †¢ †¢ Over see the preparation of F.S. Inherent limitation Evidence obtain Test basis checking Estimates Nature of assurance report Tarek 01712-049032 †¢ †¢ Short time Shortage of man power Assurance engagement process: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Obtaining the engagement Continuous risk assessment Engagement acceptance Scope of the engagement Planning the engagement Obtaining evidence Evaluation the result of assurance work Concluding and reporting on the engagement Reporting to the engagement parties Keeping record Audit: the objective of an audit of F. S. is to enable the auditor to express an opinion whet her the F. S. re prepared, in all material respects, in accordance with an applicable financial reporting framework. There are many issues users want assurance on: * Value for money studies †¢ Circulation report †¢ Cost/benefit report †¢ Due diligence †¢ Review of specialist business activities †¢ Internal audit †¢ Report on website security †¢ Fraud investigations †¢ Inventories and receivables report †¢ Internal control report †¢ Reports on business plans or projections Examples of assurance engagement †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Local authority audit Bank audit Insurance audit Pension scheme audit Charity audit Solicitors audit Environmental audit Branch auditExpectation gap: difference between expectation level and practical audit performance. Tarek 01712-049032 Company Act: 1994 Chapter: 2 (Process of Assurance) Scope/step/process of assurance engagement: †¢ †¢ †¢ †¢ †¢ Source of information of new client Enquiries from other source Document review Previous auditor Review rules, regulation and standards Assurance engagement letter: 1. Starting: †¢ †¢ Flow of communication auditor Vs client Address- To responsible parties/client 2. Body: †¢ †¢ †¢ †¢ Introduction/reference Management and auditors responsibility to F. S. Scope of audit work-test limitation Other responsibilities . Conclusion: †¢ †¢ Audit fees and other charges Conclusion Para (depend on nature of business) Audit accepting an engagement: †¢ †¢ †¢ †¢ Proposed auditor must communicate with previous auditor (on the permission of client). If their audit engagement date is valid Refusal reasonable cause If any fraud/error in the client Assurance appointment considerations: †¢ †¢ †¢ †¢ Ensure professionally qualified Ensure existing resources are adequate Obtain reference Communicate with previous auditor. Tare k 01712-049032 ** Read interactive questions and self test from manual. Chapter: 3 (Planning and Assignment)Planning: is a process by which assignment will be performed in an effective manner. Audit plan: is a process by which auditor will perform all activities regarding audit in an effective manner. Audit strategy: is a technique which sets scope, timing and direction of the audit and guides the development of the audit plan. Importance/requirements of audit plan: †¢ †¢ †¢ †¢ †¢ †¢ Appropriate attention to important areas Identify potential problems and resolve timely Ensure the audit work done properly and organized way Assigned the audit work to the member of audit team Direction and supervision of audit work Facilitate review of workStructure of audit plan: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Ethical requirements Ensure team of engagement Establishing audit strategy Development audit plan including risk assessment proced ure/audit test Determining the relevant characteristics Discovering key dates for reporting & others Determining materiality & preliminary risk assessment Consideration team members availableTarek 01712-049032 Key elements of an overall audit strategy: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Understanding the entities environment Understanding the accounting & internal control system Risk and materiality Consequent nature, timing and extent of procedures Co-ordination, direction, supervision and review Other matters Budget and fees StaffingProfessional skepticism: An attitude of professional skepticism means the auditor makes a critical assessment with questioning mind, of the validity of audit evidence obtained and is alert to audit evidence that contradicts or bring into question, the reliability of documents and responses to enquiries and other information obtain from management and those charged with governance. Analytical procedure: means evaluation of f inancial information made by a study of possible relationship among financial and non-financial data.Sources for risk assessment by using analytical procedure: †¢ †¢ †¢ †¢ †¢ †¢ †¢ Interim financial information Budget Management information Non-financial information Bank and cash records VAT returns Board minutes Show ratio analysis formula (manual page 50) Materiality: relates to the level of tolerable error that affects the decision of users and accountant. Tolerable error: the maximum error that an auditor is accept in a class of transactions or balances in the F. S. Tolerable error percentage (%): On sales 0. 5-01% Gross profit 0. -1% Total asset 1-2% Net asset 2-5% Profit before tax 5% Profit after tax 5-10% Tarek 01712-049032 Audit risk: the risk is define, that auditors give an inappropriate opinion on the F. S. Audit risk: material misstatement risk (for co. ) + detection risk (for auditor) Material misstate risk = inherent risk + control r isk Inherent risk: the susceptibility of an account balance or class of transaction to misstatement that could be material individually or when aggregated with misstatements in other balances or classes assuring there where no related internal controls.Characteristics of inherent risk: †¢ †¢ †¢ †¢ †¢ Estimates of balances If co. is in trouble Seeking for fund raising Motivation of director/management (profit related issue) Choices of methods for financial transactions Control risk: the risk that a material misstatement would not be prevented, detected or corrected by accounting and internal control systems. Detection risk: the risk that, auditors procedure will not detect or misstatement that exits in an account balance or class of transaction that could be material.Steps for assessing the audit risk: †¢ †¢ †¢ †¢ Step 1: identify the risks throughout the process of obtaining and understanding the entity. Step 2: relate the risk to what ca n go wrong the assertion level. Step 3: consider whether the risks are magnitude that could result in material misstatement. Step 4: consider the likelihood of risk considering material misstatement. Chapter: 4 (Evidence and reporting) Documents: All information which obtain/gathered by the auditor during audit period is documents. Audit evidence: all information/documents gathered by the auditor and on which based auditor conclude the opinion.Tarek 01712-049032 Test of control: audit evidence obtains evaluating the effectiveness of controls in preventing/detecting and correcting material misstatement at the assertion level. Substantive procedure: test of details of classes of transactions account balance and disclosure substantive analytical procedure. Quality/source of evidence: †¢ †¢ †¢ †¢ †¢ external auditor entity written oral F. S. assertion level: A) Class of transaction †¢ †¢ †¢ †¢ †¢ Occurrence Completeness Accuracy Cut-off Classification B) A/C balance: †¢ †¢ †¢ †¢ Existence Rights and obligations Completeness Valuation and allocationC) Presentation and disclosure: †¢ †¢ †¢ †¢ Occurrence Completeness Classification and understandability Accurate and valuation Sufficiency: is the measure of quantity of audit evidence. Appropriateness: is the measure of quality or reliability of audit evidence. F. S. assertion: the presentations by management, explicit or otherwise that are embodied in the financial statement. Audit opinion: Tarek 01712-049032 A) qualified B) non-qualified Qualified opinion: 1. 2. 3. 4. modified scope of limitations adverse disclaimer Read self test and interactive question. Chapter: 5 (introduction to internal controlBSA 315: internal Control Internal control: is the process designed and effect by those charged with governance, management and other parts to provide reasonable assurance about the entities objectives with record to reliability of f inancial reporting, effectiveness and efficiency of operations and compliance with applicable laws and regulations. Reason for internal control: †¢ †¢ †¢ Minimizing business risk Ensuring the continuing effective function of the company Ensuring Co. complies with relevant laws and regulations. Limitation of internal control: †¢ †¢ †¢ †¢ †¢ Expense Human elements Unusual transaction Management oversee Regular monitoringComponents of internal control: †¢ †¢ †¢ †¢ †¢ The control environment Risk assessment process Information system Control activities All system should be monitored Tarek 01712-049032 Control environment: the control environment includes the governance and management functions and the attitudes, awareness and actions of those charged with governance and management concerning the entities internal control and its importance in the entity. Audit committee: a subsection of the board of directors which has a p articular interest in the finance and accounting activities of the Co.Function/duties of audit committee: †¢ †¢ †¢ †¢ †¢ †¢ †¢ To review the integrity of the F. S. To review the Co. internal financial control Monitor the effectiveness of the Co. internal audit function To make recommendations to the board in relation to the external auditor Monitor the independence of the internal auditor To implement policy on the provision of non-audit service by the external auditor Entities risk assessment process: the process by which management in a business identifies business risk relevant to financial reporting objectives and decides what actions to take to address those risks.Business risk: The risks inherent to the Co. in its operations. It is risk at all levels of the business. Control activities: The policies and procedures that help ensure that management directives are carried. Business risk assessment process: †¢ †¢ †¢ †¢ Identif y relevant business risk Estimate the impact of risks Asses the likelihood of occurrence Decide upon controls Reporting objectives: includes the procedures and records designed to initiate, record, process and report entity transactions and to maintain accountability for the related assets, liabilities and equities.Types of control activities: †¢ †¢ †¢ †¢ †¢ Authorizations Performance review Information processing physical control Segregation of duties IT control: the internal control in a computerized environment includes both manual procedures and procedures designed to computer programs. Tarek 01712-049032 Application control: are manual or automated procedures that apply to the processing of individual applications to ensures that transactions occurred, are authorized and are completely and correctly recorded and processed.General controls: are policies and procedures that relate to many applications and support the effective function of application cont rols by helping to ensure the continued proper operation of information systems. General control examples: †¢ †¢ †¢ †¢ †¢ Development of computer applications Prevention or detection of unauthorized changes to programs Testing and documentation of program Controls to prevent unauthorized amendments to data files Controls to ensure continuity of operationsExamples of application control: †¢ controls over input: completeness †¢ controls over input: accuracy †¢ authorization control †¢ processing control †¢ control over master file and standing data Steps to recording of internal control: †¢ †¢ †¢ Narrative (short note, background information) Questioners/checklist Diagrammed (flow chart, organization chart, family trees and record of related parties) Internal control procedure: †¢ Initiative †¢ Authorization †¢ Accuracy †¢ Recording †¢ Documentation Tarek 01712-049032Chapter: 6 (Revenue System) R isk objective on selling goods: †¢ †¢ †¢ Order may be taken from customer who are not able to pay Order may be taken from customer who are paid after long time Order may not recorded properly Taking steps to prevent this risk: †¢ †¢ †¢ Goods and services are only supplied to customers with good credit rating Customers are encouraged to pay promptly Chapter: 9 (Internal Audit) Internal Audit: A monitoring activities established within an entity as a service to the entity.Its function includes, amongst other things, examining, evaluating and reporting to management and the directors on the adequacy and effectiveness of components of the accounting and internal control system. External Audit: An audit carried out by an external. The objective of an external audit of financial statements is to enable auditors to express an opinion on whether the F. S. is prepared in accordance with the applicable financial reporting framework. Difference between internal an d external audit: Subject Definition Reason Internal Audit †¦Ã¢â‚¬ ¦.Is an activity design to add value and improve an organizations operation Audit report to the board of director or audit committee Audit works relate to the operations of the organization He/they are the employees of the Co. except some exception External Audit †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. To express an opinion on F. S Reporting Relating to Relationship with the Co. Auditors report to the shareholder to Co. on the truth and fairness of the F. S Audits works to the F. S They are independent not the employee of the co. Internal Audit functions: †¢ Monitoring internal controlTarek 01712-049032 †¢ †¢ †¢ †¢ Examining financial and operating information Review of the economy, efficiency and effectiveness of operations Review of compliance with laws and regulations Special investigations, for instance into suspected fraud Operational Audit: Operational Audit is the review of operational process of the organization. They are also known as management or efficiency audit. Their prime objective is the monitoring if management performance, ensuring Co. policy is adhered to. Function of Operational audit: †¢ †¢ Ensuring policies is adequate Ensuring policies work effectivelyChapter: 10 (Documentation) Audit evidence: Working paper with relevant evidence to draw opinion and helping assurance provider for assurance report. Audit Documentation: Audit documentation is the record of procedures performed, relevant audit evidence obtained and conclusion related. Form and content/work of documentation: †¢ †¢ †¢ †¢ †¢ †¢ Procedure of audit Risk identification Judgment Significance Problem/expectation Audit methodology Automated working paper: Working paper package have been developed which can make the documenting audit work much easier.Advantages of evidence: Tarek 01712-049032 †¢ †¢ †¢ Risk and error reduce Key of analytical informat ion Less time consuming Permanent audit filing: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Engagement letter Questioner Memorandum of Article and A/A Legal documents Detail history of business Board minutes of continuing relevant Previous F. S. Accounting system notes Current audit file: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ F. S. Checklist Management details Review notes Letter of representation Budget and summarized Management letter Notes of board minutes Communication with 3rd partiesWorking paper decoration: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Name of client Balance sheet date Name of the preparer Date of preparation Subject of the working paper Name of reviewer Date of review Object of the work done Source of information Sample size determine The work done The result obtained Analysis of error Other significant observation The conclusion dr awn Tarek 01712-049032 Tarek 01712-049032 Chapter: 11 (Evidence and Sampling) Evidence: All of the information used by auditor to drawn an opinion. Source to obtain evidence: †¢ †¢ †¢ †¢ †¢ †¢ †¢ Inspection Observation Inquiry Confirmation Re-calculation Re-performance Analytical procedureTest of control: Perform to obtain audit evidence about the effectiveness of controls in preventing or detecting and correcting material misstatement at the assertion level. Substantive procedure: Audit procedure to detect material misstatement at the assertion level test of details of transactions. * Account balance * Substantive analytical procedure Computer assisted audit technique: †¢ †¢ †¢ Dummy data Rent data Dummy data against verified copy Quality of audit evidence: †¢ †¢ †¢ †¢ †¢ External Auditor Entity Written OriginalTarek 01712-049032 Analytical Procedure – BSA 320 Audit reliability factors: †¢ Analyz ed †¢ Availability of information †¢ Accuracy †¢ Frequency †¢ Relevant of the information †¢ Comparability of the information †¢ Previous auditor Source of information about client: †¢ Interim financial information †¢ Budgets †¢ Management accounts †¢ Non-financial information †¢ Bank and cash records †¢ Sales tax returns †¢ Board minutes †¢ Client/3rd party Audit sampling: Involve the application of audit procedure to less then100% of the items within an account balance or class transactions such that all sampling units have a change of selection.Population: Is the [entire set of data from which a sample is selected and about which an auditor wishes to draw a conclusion. Statistical sampling: Is any approach to sampling that involves random selection of a sample, and use a probability theory to evaluate sample results, including measurement of sampling risk. Non-statistical sampling: Is a substantive approach to inference, in that mathematical terms are not used consistently in determining sample size, selecting the sample, or evaluating sample result.Error: Means either control deviations, when performing test of controls, or misstatements, when performing substantive procedure. Tarek 01712-049032 Expected Error: Is the error that an auditor expects to be present in the population. Sampling units: Are the individual items constituting in a population. Tolerable error: Is the maximum error in the population that the auditor would be willingly to expect. Random selection: Ensures that all items in the population have an equal chance of selection, e. g. y use of random number tables or computerized generator. Sequence or block selection: It may be used to check whether certain items have particular characteristics. Monetary unit sampling: This is a selection method that ensures that, every CU1 in a population has an equal chance of being selected for testing. Anomalous error: Means an error t hat arise an isolated event that has not recurred other than on specifically identifiable occasions and is therefore not representative of errors in the population.Sampling method: †¢ random selection †¢ systematic selection †¢ haphazard selection †¢ sequence block selection †¢ monetary unit sampling Name of some data analytical software for auditor: †¢ ACL (Audit Command Language) †¢ IDEA †¢ ESCORT computer audit †¢ Active data for Excel †¢ Top CAAT for Excel †¢ ACL service Ltd †¢ Case ware international †¢ Intra com IT service Tarek 01712-049032 †¢ †¢ Information active Inc Reinvent data Tarek 01712-049032 Chapter: 12 (Management Representation) Management: Means officer (director and Co. secretary) and others who perform senior managerial functions.Elements of management representation letter: †¢ †¢ †¢ Entity letter head To auditor and date Tarek 01712-049032 Chapter: 13 (Substantive Procedu re) Key issues/risk of non-current assets: †¢ †¢ †¢ †¢ †¢ Right and obligations assertion Existence assertion Completeness assertion Valuation assertion Presentation and disclosure assertion Source of information/observation matters: †¢ †¢ †¢ †¢ †¢ †¢ †¢ The non-current asset register Purchases invoices for assets during the year Valuation carried out by 3rd party Purchases deeds or receipt documents Hire purchases documents of assets Physical inspection Depreciation calculationIntangible non-current asset: means the assets which cannot touch or show but has a market value. Examples of intangible non-current assets: †¢ †¢ †¢ Goodwill Patent right License and development cost etc. Key issues and sources of information of intangible non-current assets is as like as tangible non-current assets. Key issues/risk of inventory: †¢ †¢ †¢ †¢ †¢ †¢ Existence Completeness Obsolete or damage goods Miscalculation Rights and obligations Cut-off dates Prevent risk of inventory: †¢ The Co. control over inventory countingTarek 01712-049032 †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Auditors regular physical counting Check inventory register Physical verification from warehouse Check purchases invoices Check work-in-progress records for inventory Post-year-end sales invoices for inventory Post-year-end price lists for inventory Post-year-end sales Sources of information for non-current assets: †¢ †¢ †¢ †¢ Invoices 3rd party valuation Auditors inspection Client schedule and calculation Source of information for inventory: †¢ †¢ †¢ †¢ †¢ Auditors attendance at count Invoices 3rd party confirmation Client control over count Clients production scheduleInventory count procedure/various types of inventory count: 1. organization of count: †¢ †¢ †¢ †¢ Supervision by senior staff Tidying and ma rking Restriction and control movement during counting Identification of damaged, obsolete, slow moving and returnable goods 2. Counting: †¢ †¢ systematic counting independence counting 3. Recording: †¢ †¢ †¢ †¢ †¢ Serial numbering Information count records Quality, controls and work in progress counting Inward and outward counting Reconciliation with recordsTarek 01712-049032 Key issues of receivables: †¢ †¢ Rights and obligations Valuation Source of information of receivables: †¢ †¢ 3rd party confirmation Cash payment after date Key issues of bank: †¢ †¢ †¢ †¢ Completeness Existence Rights and obligations Valuation Source of information about parties bank A/c: †¢ †¢ †¢ †¢ Confirmation from bank Bank statement Client schedule Reconciliation with cash book Payable key issues: †¢ †¢ †¢ Completeness Rights and obligations Correct valuation Source of information of A/P: †¢ †¢ †¢ Suppliers statements Payable ledger records Payment documentsKey issues of long term liabilities: †¢ †¢ †¢ †¢ Completeness Accuracy Disclosure Particular papers Source of information of long term liabilities: †¢ Loan documents Tarek 01712-049032 †¢ †¢ †¢ †¢ †¢ Statutory books Confirmations from lenders Client schedule Board minutes Client calculation Key issues of income statement: †¢ †¢ Completeness Accuracy Steps for observing long term liabilities: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Compare opening balances to previous years working paper Test clerical accuracyCompare balance to nominal ledger Check nominal ledger Trace additions and repayments to entries in the cash book Confirm repayments with loan agreement Examine cancelled cheques Verify the borrowing limits Examine sign of board minutes Obtain direct confirmation from lenders Verify inter est check Review any correspondence review minutes, cashbook and loan books. Chapter: 14 (Codes of Professional Ethics) Fundamental principles of code of ethics: †¢ †¢ †¢ †¢ †¢ Integrity Objectivity Professional competence and due care Confidentiality Professional behaviorIndependence of mind: The state of mind that permits the expression of a conclusion without being affected by influence that comprise professional, allowing an individual to act with integrity. Independence in appearance: Tarek 01712-049032 The avoidance of facts and circumstances that are so significant that a reasonable and informed 3rd party, having knowledge of all relevant information, including safeguard applied, would reasonably conclude a firms, or a member of the assurance teams, integrity, objectivity or professional skepticism have been compromised.Threats of code of ethics: †¢ †¢ †¢ †¢ †¢ †¢ Self interest threat Self interest threat Advocacy threat Familiarity threat Intimidation threat Management threat Safeguards of code of ethics: †¢ †¢ †¢ †¢ †¢ †¢ Ethical training and experience Continuing professional development requirement Corporate governance regulation Professional standards Regulatory monitoring and disciplinary procedure External review Chapter: 15 Integrity: Means that an accountant must be straightforward and honest. It implies fair dealings and truthfulness.Objectivity: State of mind that exclude bias, prejudice and compromise and that gives fair and imperial consideration to all matters that are relevant to the task in hand, disregarding those that are not. Independence: Is related to and underpins objectivity, it is freedom from situations and relationships. Self-interest threats are: †¢ †¢ Financial interests Close business relationship Tarek 01712-049032 †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Employment with assurance client Partner on c lient board Family and personal relationship Gift and hospitality Loans and guarantees Overdue fees Percentage and contingent fees High percentage of fees Low-ballingFinancial interest: Exits where an assurance firm has a financial interest in a client. Direct financial interest: Exits where an assurance firm has a directly financial interest in a client. Immediate family: means a spouse (or equivalent) or a dependent. Assurance team: means all member of the engagement team for the assurance engagement and all others within the firm who can directly influence the outcome of the assurance engagement. Safeguards from interest: †¢ †¢ †¢ †¢ Disposing the interest Removing the individual from the team if required.Informed the client audit committee of the situation. Using an independent partner to review work if necessary Close business relationship: will involve a commercial financial interest, which in addition to a self-interest threat, could cause an intimidation threat. Dual employment: means the same person being employed by both an assurance firm and a client is not permitted. Safeguard from dual employment: †¢ †¢ †¢ Modifying the audit strategy Involving an additional professional accountant Carrying out a quality control review of the engagementPartner on a client board: mean a partner or employee of an assurance firm is also serve on the board of an assurance client. This is not permitted. This can also cause of self-review threat or a management threat. Tarek 01712-049032 Close family: means parent, child or sibling who is not an immediate family member. Contingent fees: fees calculated on a predetermined basis relating to the outcome or result of a transaction or the result of the work performed. Safeguards from high percentage of fees: †¢ †¢ †¢ †¢ Discussing the issues with audit committee Taking steps to reduce the ependency on the client Obtaining internal/external quality control review Consulti ng a 3rd party such as ICAB Self-review threat: †¢ †¢ †¢ †¢ †¢ †¢ †¢ Service with assurance client Preparing accounting records an F. S Valuation service Tax service Internal audit service Corporate finance Other service Advocacy threat: †¢ †¢ †¢ Legal service Corporate finance Contingent fees Familiarity threat: †¢ †¢ †¢ †¢ †¢ Family and personal relationship with client Employment with assurance client Recent service with assurance client Long association with assurance client RecruitmentIntimidation threat: †¢ †¢ †¢ †¢ Close business relationship Family and personal relationship Assurance staff members move to employment with client Litigation The ICAB code sets out a framework that professional accountant can follow when seeking to resolve ethical problems. It states that the professional accountant should consider: Tarek 01712-049032 †¢ †¢ †¢ †¢ †¢ †¢ The relevant facts The relevant parties The ethical issues involve The fundamental principles related to the matter in question Established internal procedure Alternative course of actionChapter: 16 (Confidentiality) The following security procedures are probably wise to prevent accidental disclosure of information: †¢ †¢ †¢ †¢ †¢ †¢ Don’t discuss client matter with any party of outside Don’t discuss client matter in a public place Don’t leave audit files un-attendant Don’t leave an audit file in a car or unsecured place Don’t remove audit working papers from the office unless strict necessary Don’t work on electronic working papers on systems that do not have the requisite protectionInformation only be disclosed where consent has been obtained from the client, employer or other proper source: †¢ †¢ If there is a public duty to disclose If there is a legal or professional right or duty to disclose Safegua rds of confidentiality: †¢ †¢ †¢ †¢ †¢ †¢ Disclosure of the circumstances of the conflict Obtaining the informed consent of the client to act Establishing information barriers Regular review of the application of safeguards by a senior individual not involve with the relevant Ceasing to act Physical separation of teams. Show interactive questions and self-test. The End

The Great Leapfrog Race

The world is made up of many different people. Each of these individuals fall into a category, whether it be judged by their gender, the sports they play or the bands they listen to. For each different class, we have certain expectations for the people in them. The story, ‘The Great Leapfrog Race' both reflects and challenges gender and class expectations. ‘The Great Leapfrog Race', goes against the patriarchal western view that men are superior to women. The idea that men are the dominant force has been widely accepted in civilized cultures, and has only now, over the past couple of decades, has it been challenged. In ‘The Great Leapfrog Race', this is reflected when the female, Rosie, beats the male, Rex, in a game of leapfrog. It is repeated again when the author writes that ‘Rosie whipped every boy she fought'. This shows that she is the superior of the group, and so is the dominant force. However this does not mean that the boys accept it. The story reads that ‘it was very humiliating to be hurt by Rosie', and so the reader assumes that these boys have been brought up with the patriarchal view that men are superior to women. The gender expectations in this instance have been challenged by the story. The writer has written this story, presumably from his own experience. This would infer to the reader that he was brought up in a feministic environment. The general feeling of the story stands to prove this. Although we have no information on the author, the use of gaps and silences in which we make our own assumptions, lead the reader to believe that his own influences in growing up, have had some bearing on this story. The author may have been brought up in a single sex home, most likely to be female; his father may have left when he was a child; or he may have been taught to treat females as equals through some other means. No matter how, it still shows the author reflects his experiences and his gender expectations into the story. There are three main classes in society. Upper class consists of kings and queens and other royalty such as presidents and sultans. Middle class is composed of bureaucrats, and the working class is comprised of cleaners, labourers and other †lower class citizens ‘. Each of these classes are defined by money, success, or job status. All of these different standards were invented by society to unofficially class everybody into their importance in the world. Rosie comes under the latter category of working class, as her father is a bricklayer. Another way that we recognise that she is working class is by the language used to describe Rosie. In the first paragraph, she is said to be a ‘tough little Irish kid' who ‘wore a turtle-neck sweater, usually red'. This suggest that she either did not care much for her appearance, or was used to going without pretty dresses and clothes that other children her age would like and normally wear but that her father could not afford. The story also says that they lived in ‘slum neighbourhood's which are often portrayed as the beginning for much violence and crime. Society perceives children from working class families as being able to hold themselves, and being streetwise. Kids from the slums learn from a young age that this is the sort of world they are going to live in for the rest of their lives. These are the children more likely to shoplift and break into houses because their parents' jobs do not provide for them as well. Girls from these sort of neighbourhoods are expected to be dirty and impolite, whereas middle class girls would turn their nose up at such antics as playing ‘leapfrog' and would much prefer play with their Barbie dolls than play with a group of filthy little boys. It would be a contradiction of our class expectations for Rosie to be concerned over her appearance or how many kids Barbie and Ken have, because of her status as a working class girl. This story reflects societies views on class expectations of the working class, by letting Rosie be a tough little girl, not someone socially adept or worried over how long her nails were, but only interested in rough and tumble ‘tomboyish' activities as is expected for working class girls. Rex Folger comes from a middle class family. This is obvious from the first moment his character enters the story. The story states that ‘he was a natural born leader', he had beaten all the boys in the neighbourhood ‘without any noticeable ill feeling, pride or ambition', and he was also a ‘powerful and superior boy'. All these things suggest, as well as the fact that he was from Texas, one of the southern states of the USA, notorious for it's uppity behaviour, that he is a middle class child. He has all the natural ability that a middle class child ‘should' have. Politeness was one of his strong points, even the other boys in the neighbourhood had to give him that much. After a fight started between Rex and Rosie, he declined to hit her as he was taught that hitting women was the equivalent of boxing his mother. That is another example in itself of him being middle class, as he said he was taught this rather than he believed it, which shows his educational ability off, at the same time as not really showing him his real feelings on the subject. This story gives off a realistic picture of middle class society and what we expect of them, using Rex as a symbolic figure for the majority of the middle class. The female is seen as a lower class compared to the male as we established earlier. The patriarchal ideology is that males are dominant and logical whereas females should be timid, emotional and passive. In the story, the boys of the neighbourhood feel badly that Rosie is the one doing the dirty work so to speak and teaching Rex a lesson, when they believe that it is a mans duty to do such things. The background of the reader influences whether you sympathise with Rosie or Rex in the story. The readers' views on certain issues including women in politics and equal rights can have an impact on their reading of the story. By leaving gaps in the storyline, the person reading the story is left to make assumptions based on their knowledge and experiences and so each reader will most probably read the story differently, therefore, each person reading it will have their background somewhere influencing their thoughts on the subject. This demonstrates how each person's individual views reflect societies opinions through the story. ‘The Great Leapfrog Race' is a very interesting story about a little Irish tomboy, working class child named Rosie Mahoney. It tells the story of a little girl who beats the new kid-on-the-block, big bully Rex Folger, in a game called leapfrog. But the story isn't as simple as that. It also has a deeper meaning. It reflects society. Societies attitudes towards different people, from different classes and genders. It challenges the patriarchal ideology by letting female triumph over male. It uses all sorts of techniques to make the reader see that not everything that society sets out in it's unofficial guidelines are correct. Roles can be reversed and women can prevail over men in many circumstances. This story reflects as well as challenges society views on gender and class role expectations.

History of dance Essay

How could you leave your country? The place you grew up in, how could you leave your loved ones in a place so bad you had to flee it yourself? The production of ‘Look the other way’ choreographed by Cadi McCarthy is clearly emotionally attached to the performers. Look the other way describes how people had to leave their home and become refugees, their fear and hatred needing the encouragement to move forward. The mixture of contemporary and hip hop really drives you into the performance and makes dancers, public and even you feel like a part of the attraction. The choreographer clearly displays the variety of talent and emotive skills that all of the dancers consist of. The different interrogations of each dancer themselves are astonishing, having a wide range from the strength and intensity movements by Peter Fares to the smooth, soft and meaningful movements danced by Yillin Kong. The artistic use of props and lighting gives the texture of the movements on the performers and their facial expressions gave an overwhelming feeling inside; it’s a wakeup call to seeing how lucky we are as a country. This was a very effective way to get the audience’s attention. Having to look the other way when all you feel is hopelessness is a very difficult thing to do. The characters make you feel as if they are portraying their country, getting away from the outrageousness and the terror. Sharing their side of the horrific stories. All distributing the same emotions betrayal and being forced to look the other way. The choreographer immersed herself into the stories of the young people who had overcome the sacrifice of fleeing their country to have freedom in Australia. Cadi McCarthy clearly and successfully got her intent to the target audience (young students) expressing the dreadful descriptions by educating us through contemporary and hip hop dance. There are seven characters (not including the two boys who are still learning English) in the performance, each with different difficulties and reports to share with the world. They all show tolerance and ignorance to not give up and not give in. The movements and space used in this choreography by Cadi McCarthy entitles the effects and emotions she wants the audience to feel. Each performer had their own special techniques which was used to their advantage. Movements such as slowly walking, shaking, and closed shapes, sharp turns, counter balancing and falling, these are indications of being pushed around. The fast, muscular movements were intimidating and in each other’s personal space. The most significant peace was the Riot (Fight scene) which was done in a group, but danced in duets. Showing the mob mentality, strength and power, giving the truthful facts that no matter how many times you’re pushed down, you shall thrive to get back up again, keep moving forward. The costumes seemed rushed and not restricted which gave them freedom to move the clothing looking very unfavourable. Using very natural colours such as black, skin colour, white, and a flowered dress worn by Yillin showing the audience that they were in a rush, all they had was the clothing on their backs. The lighting effects by Andrew Portwine was dim and organic to set the mood, the angles of the light reflected off the dancers faces to give texture, dark gloomy looks. The overall costumes and lighting was more than successful and gave the illusion to hardship for the audience. Tristen Parr and Matt Cornell did exceptional work on the soundtrack. The music had been made from scratch so it was an original peace. In the performance the music was recorded and instrumental throughout. You could feel the classical vibrations as if atmospherical, representing the extreme adversity and struggles (Production2; Sacrifice, where videos are used to tell us about true stories). There were sections of the performance where the sound was live, like the word monologues where each dancer talks about accountings explaining what it was like to be a refugee (Peter Fares holding Yillin Kong on his shoulder while telling the story of his parents from Israel, Lebanon, and Syria to Australia). The most memorable and major feature of the props used was the ‘Opening boards’ (Designed by Laura Boynes and Tristan Parr) where the characters drag themselves across the stage and stand up onto a rocking board, representing the uncertainty to travel, external and internal fear of leaving their loved ones, the experience’s to come. Using the boards as a boat and steps revealing their long journey to find freedom, using the rocking motion traveling the entire emotional ride with the characters. The boards drew the audience’s attention straight away to the restlessness and fear. The backdrop of four walls that were recycled substances designed by Monique Wajon (makeshift of materials found in refugee camps). These props communicated to the audience giving meaning and belief to the dance. The Buzz Dance Theatre has accomplished in reproducing all viewpoints of refugees, immigrants and asylum seekers. Every possible aspect of contemporary and hip hop dance was put into this performance to accomplish the priorities and achievements of triumphing to the top. Each dancer attributes to the story in individual ways choreographed by Cadi McCarthy. I personally found that every phase used for this special performance including characters, music, costumes, choreography, set and props all worked exceptionally well together to produce a stimulating and significant enactment. Although a little dark I was defiantly motivated at the end of the performance.

Effect of Mergers and Acquisitions on Health Care Essay

Effect of Mergers and Acquisitions on Health Care - Essay Example This dissertation will discuss the impact of Mergers and Acquisitions on the Healthcare services using specific examples. It will also focus on the impact it has had on the workforce, patients and the organizations themselves. Mergers and acquisitions or M&A as it is popularly called, come to influence the organizations that undergo the process as there are numerous changes especially at the top levels such as in the ownership, in mode of operation, and also in the way the business is done. Of the three strategic assets that have been listed above, the degree of cultural cohesion is found to be the most important asset in the ultimate outcome of the deal. In fact, cultural cohesion also happens to be the one that impacts the extent to which qualitative talent retention can be achieved. It is a common practice for companies in the modern days to publish their cultural heritage and values. However, it has always been found that whatever is mentioned does not always mean that it exists there in the existing culture of the place. Anthropologists have always believed that the procedure for knowing about a particular group's culture does not necessarily begin by asking members to identify the specific traits. In fact, in most instances, the cultural traits of the surroundings are not easily identified by the members belonging to the social group. As such, gaining an insight into the nuances of cultural influences that are practiced over time within a specific group or organization involves a thorough process and means studying over prolonged periods of time and observation. This observation is used to form important questions about practices, disciplines and the techniques used to define and solve problem using well-formed strategies (K. Conner, 1991). Cultural Cohesion The amount of cohesion within a company's cultural domain is dependent on the proper identification of the organization's cultural components, which can be mapped directly to the structural components of the building such as the foundation, walls, beams etc. therefore, it is extremely necessary to carry out a thorough inspection of the whole area, identify and assess the walls of a building so as to be able to arrive at possible conclusions on the integrity of the space before the entire place can be restructured or renovated. Despite the fact that a company may have been acquired given the positive opinion on attributes such as brands, competencies, stocks and assets, the real success for a merged enterprise depends on whether the necessary steps have been initiated to identify and retain the organization's predominant cultural attributes that sustain and support the necessary inherent valuable resources (R Grant, 1991). Impact of Mergers and Acquisitions on the organizations involved To begin with, it should be understood that healthcare services has in itself become an industry due to several factors, the major one being the rapid rise in population over the last couple of decades. It's a well known fact that increase in population implies increasing demand for health care services. Changing environmental factors and the proliferation of new diseases arising out of them also has been a major factor towards commercialization of health care services. Also the improving lifestyles of the people seeking healthcare servic

What changes are to be introduced in the Ruritiania central bank law Essay

What changes are to be introduced in the Ruritiania central bank law with a new currency law - Essay Example Policy decisions must be both anticipatory and innovative, considering all relevant information regarding the prospective evolution of prices, and guaranteeing that the final objective is realized in a timely manner (Lamfalussy, 466). Central banks have generally had the objectives of maintaining price stability, maintaining financial stability and fostering financial development more broadly and to support the state’s financing need in times of crisis (Goodhart). The new Ruritiania Central Bank law should be provided with these operations under the new law. Like most jurisdictions, the Monetary Policy Treaty in Europe issues the European System of Central Banks full independence to determine the appropriate level of interest rates (Lamfalussy). The years 1930 to 1960 saw government control over central banks (Goodhart). This initiated substantial economic depressions, and was deemed pragmatic. It was this negative impact that led to the independence of central banks all over the globe. The new Ruritiania currency law should provide for the independence of the Central bank if it is to be adopted to avoid encounters such as economic depressions (Giovanoli). The new Ruritiania law provides for the net foreign exchange reserves. Under Article 5(1) of the law, it is clearly stipulated that the mandate of the central bank shall be to ensure the aggregate amount of its monetary liabilities shall not exceed the equivalent of its foreign exchange reserves. Such aggregate amount of the monetary liabilities as provided under sub-article 2 shall be the sum of all existing banknotes, coins and main units existing in any branch of the central bank, and also any credit balances of all accounts maintained on the books of the central bank and its organizational units. Article 7 provides for dollarization, a factor that occurs when a country formally discards its own currency and adopts a more unwavering currency of another country as a legal tender with

A Critique of the relationship between power and desire in Foucaults Essay

A Critique of the relationship between power and desire in Foucaults analyses of the Repressive Hypothesis - Essay Example As he argues in the opening of his seminal work, â€Å"for a long time, the story goes, we supported a Victorian regime, and we continued to be dominated by it even today . . . thus the image of the imperial prude is emblazoned on out retrained, mute, and hypocritical sexuality† (Foucault, 1990, p.1). According to the traditional view of â€Å"repression† (one that Foucault palces firmly within a Freudian context), the Victorians were â€Å"repressed† and we in the modern age, with constant talk of sexuality and a relative openness regarding the subject, have broken free of that repression. Sexuality had power over the Victorians through its denial, the modern age is freed from these shackles. This Foucault presents as the traditional view of sexual repression, and also of power. For Foucault power is not â€Å"a general system of domination exercised by one element or one group over another, whose effect . . . traverse the entire body social . . . .†. Foucault’s view of power is one in which â€Å"the condition of the possibility of power . .. should not be sought in the primary existence of a central point . . . it is the moving based of locations of force that incessantly induce, by their inequality, states of power, but always local and unstableâ €  (p.121-122). Foucault’s view of â€Å"power† is of a force that is not centered within a particular individual or group (however much that may appear to be the case), but rather as something that is separate from human beings and transfers between different groups, individuals, ideas, spaces and times according to a system that is essentially unstable. This has a direct influence upon both repression and desire. The traditional view has it that when a sexuality appeared which â€Å"was not ordered in terms of generation† it would â€Å"be driven out, denied, reduced to silence . . . not only did it not exist, it had not right to exist and would be made to

Career Path Analysis Essay Example | Topics and Well Written Essays - 1000 words

Career Path Analysis - Essay Example 1). To be applicable in this discourse, the career path analysis for students who are currently enrolled at the London College of Communication (LLC) would be structured by initially presenting: (1) where one has been, (2) what activities are currently undertaken and the reasons for engaging in them, and (3) where one envisions oneself in the future. Where One Has Been The current author of this career path analysis have had a challenging personal background being raised and trained to become a responsible person with commitment and dedication to the adherence of ethical and moral codes of conduct. The value and respect for other cultures have been ingrained in one’s upbringing consistent with Sumner’s (1960) contention that each culture must be seen in its own terms, and the worth of a custom can be judged only by the contribution it makes to the culture to which it is a part. The values, beliefs and preferences learned from the family and from one’s national cu lture have continued to be manifested in the way one interrelates with other from diverse cultural orientations. Socio-cultural values have played important roles in one’s view of motivation and behavior. The family, particularly one’s parents, is the most influential force and reason to achieve. One has acknowledged that certain motives come about as a result of the cultural environment in which a person lives. School administrators and faculty members, as well as academic colleagues, should understand that these are some of the motives that the author brings along the academe. Such motives will affect how one would view tasks and responsibilities and how important it is personally perceived. A remuneration of one’s motives recognized parallelism with McClelland’s (1961) more important motives, to wit: the achievement motive, the affiliation motive and the power motive. The desire to achieve and accomplish is gauged to be high with an intense drive to su cceed. One works had and take calculated risks. There is a personal responsibility for getting an academic requirement well done. Concrete feedback is appreciated to determine how well one is doing. Accomplishment is important for one’s own sake, not for the rewards that follow it. Activities Currently Engaged Being part of the LLC is an instrumental move toward the accomplishment of personal and professional goals defined according to the personal motives that drive one’s thrust. People have a variety of needs; and needs manifest themselves in many forms. The theory of Maslow’s hierarchy of needs clearly depict that satisfaction of lower level needs cease to act as motivators (Maslow, 1954). From one culture to another, the same needs may exist but in different intensities and in a different hierarchy. One’s culture exemplifies a strong sense of belonging. Despite realization that enrolling at LLC would be a personal sacrifice to live away from oneâ€⠄¢s family, the strong desire for achievement and looking beyond the academic pursuit is seen as a more intense need which would eventually lead to self-actualization. Further, interest in the realm of media, advertising and marketing provided the impetus to be an active part of LLC.

A Critical Gaze of Scientific Medicine Essay Example | Topics and Well Written Essays - 1250 words

A Critical Gaze of Scientific Medicine - Essay Example In the novel, the different levels within the cosmopolitan medical system itself also embody the class structure during the 1920’s and 1930’s in China. In the hierarchy of the cosmopolitan medical system the upper class is composed of foreign physicians and foreign-trained Chinese male physicians, the middle class is made up of local-trained Chinese male or female doctors, nurses, therapists, and technicians, and the working class consists of Chinese female service personnel. Foreign physicians and foreign-trained Chinese physicians play the dominant role during the interactions between the patients and the cosmopolitan medical system in Gold-dust Dynasty, whereas nurses and service personnel are almost silent, which implies that the cosmopolitan medicine in Gold-dust Dynasty lays stress on the training of physicians, rather than the provision of care to patients. During the treatment, experiences of suffering and symptom expressions are explained as the depersonalized site of isolatable sickness episodes by physicians. Patients seek but do not get answers to their questions about their suffering and therefore develop their own understanding of their situations. For example, the formal wife of the biggest son of the Jin family is sick during her pregnancy. The physician prescribes her medicine without any explanation of her ailment. As a result, the lady begins to perceive her baby as the cause of her physical and psychological afflictions, leading to plans for aborting the baby.

Understanding Research in Social Work Essay Example | Topics and Well Written Essays - 1500 words

Understanding Research in Social Work - Essay Example 3) Quality of the article: The article met the conditions of a good research article since it had an abstract or the summary of the methods and findings, background to the study in terms of aims/objectives and justification or rationale for the study. Additionally, he article included a literature review stating what is already known about the topic and gaps in knowledge. 5) Conclusion: Manthorpe, Goodman, Harari, Swift, and Iliffe article was extensive and addressed the objectives of the study. The data reflected the situation for the target population since it entailed interviewing individual as well as groups. The sample was large and thus meaningful inferences on the target population were obtained. Manthorpe, Goodman, Harari, Swift, and Iliffe’s article Smarter Working in Social and Health  Care: Professional Perspectives on a New  Technology for Risk Appraisal  with Older People  focuses on a report by Smarter Working in Social care and Health (SWISH). The report was a feedback on how an information technology system for assessment of old people in the society can be improved. The report suggested that it would be more appropriate to use feedback information obtained from the old people themselves to develop health and social programs for them. The research involved two qualitative studies done in different regions within London that aimed at developing a method that would enable assessment of the information regarding old people to determine those who were at risk. Additionally, the study intended to investigate the applicability of such a method in enriching public sector information and empower the local communities report cases of old people at risk. This p aper is a qualitative analysis of Smarter Working in Social and Health Care: Professional Perspectives on a New  Technology for Risk Appraisal  with Older People. The paper will critically discuss

RYANAIR CASE ANALYSIS NOTES Coursework Example | Topics and Well Written Essays - 1000 words

RYANAIR CASE ANALYSIS NOTES - Coursework Example Threat of new entrant into the industry is extremely low. This is because large capital is required for other aircrafts to enter the market. Additionally, the period for required for other firms to market themselves, is long (Creaton, 3). Finally Europe is extensively industrialized therefore getting space to build a new airport may be impossible. Ryanair face relatively stiff competition from substitutes. There exist alternative and affordable methods of transportation like high-speed electric trains and ferries. Furthermore, a bigger population of Europe residents own personal cars. This means that they can easily switch to driving. Buyers bargaining power is medium. As with many businesses, customers are always sensitive to prices. If Ryanair increases its prices, customer will shift to other planes whose prices are lower. In other words, Ryanair has not worn its customer’s loyalty. The power of suppliers to Ryanair is extremely high. All aircrafts owned by the company are Boeing. If the manufacture of Boeing denies Ryanair its services, Ryanair will undergo extensive loss. Jet engine fuel is controlled by few companies in Europe. As a result, Ryanair controls it through hedging (Creaton, 8). Finally, regional may decide to increase their charges on planes. In order to avoid this, Ryanair has come up with policies that make them avoid such regions. Finally, there is stiff competition in the market. Other flight companies like Easyjet and Aer Lingus have also adopted the tactic of offering low cost to passengers. Since this low cost model may become a trend, Full Service airline may also imitate the model posing more competition to Ryanair. Through PESTEL framework, the political, economic, social cultural, technological, ethical and legal environment impacting Ryanair will be discussed. Political environment affecting Ryanair

The Roman Colosseum Essay Example for Free

The Roman Colosseum Essay The Roman Colosseum has had a major influence on many buildings and structures through-out our history. Even to this day it is possible to find its architecture in many different forms. One of todays structures which seems to closely resemble it, is the modern football stadia. Like the Roman Colosseum, many are built in a large oval form,  this is mainly the case in Scotland, whilst in England they tend to be rectangular. The oval shaped stadiums also have the advantage of fitting in a slightly larger crowd, due to the curved sections at each end. The seating arrangements in the modern football stadium are similar to the ones in the Roman Colosseum. They were designed to accommodate thousands of spectators. Most stadiums now are mainly all-seaters, which seems to have been adopted from the Colosseum. The modern football stadium also pays attention to the ease of entry and exit, which played a big role in the plan and structure of the colosseum from the beginning. Both of theses structures were also built with fireproof building materials .This was highly important for the safety of both these constructions, as they were constantly dealing with huge crowds of spectators. Like the colosseum, modern football stadiums are also equipped with shelters. There are also many differences between these two structures, mainly because the football stadium is an evolved version of the Roman Colosseum, and therefore uses different construction methods, for example, the football stadium is made out of steel or reinforced concrete with cantilevered roofs, whilst the Colosseum was built using brick and stone with concrete vaults. Some of the main changes in todays stadium seem to be of increasing size and  improving facilities. Most now have shops, bars, restaurants, extensive car parks and various other means to make the spectators visit comfortable. This was not available in the Colosseum. The modern football stadia no longer speak the classical language of architecture, however, they are all large enough to have a major impact on the areas in which they are built, which is a similar architectural gesture to that of the Colosseum.

Oliver Twist by Charles Dickens Essay Example for Free

Oliver Twist by Charles Dickens Essay Oliver Twist is a novel written by Charles Dickens. The novel follows an orphan boy named Oliver through many trials and tribulations he must endure. Through this he does have a few kind, compassionate, and stable people to rely on. Two of the most important were Nancy and Rose Maylie. Within this essay I will give a detailed description of both Rose and Nancy and also compare and contrast the two. First I would like to introduce you to Nancy. Nancy is the only female character of Fagin’s group. Being a part of this group Nancy must steal from the rich in order to make money for basic necessities and keep her relationships with the crew. This lifestyle puts he in the criminal social class or otherwise know as the lowest of the low social class. Nancy, much like Oliver, was also an orphan growing up. She acquires no formal education; therefore she can neither read nor write. Even though Nancy was not blessed with the luxury of the basic upbringing, she maintains very impressive street smarts. She displays this when bringing stolen goods to Fagin that are bundled like a baby so it is not witnessed as suspicious. Nancy may have been a criminal but she had a great heart. She had a great relationship with all of Fagin’s boys and cared for all of them. She also cared greatly for her boyfriend Bill Sikes who, in my opinion, did not return this love. Bill was very abusive towards Nancy and seemed to threaten her on a regular basis. When confronted with the question, â€Å"Do you love me Bill?† by Nancy, he did not directly answer and proceeded to ignore the question. In the end it was also Bill who ended up murdering Nancy. Apparently, Bill Sikes thought Nancy telling Mr. Brownlow and Rose where to find Oliver was punishable by death. By following through with the action of â€Å"peaching†, Nancy shows how much she truly cares about Oliver. Another major character in Oliver’s life was Rose Maylie. Rose Maylie was a ward of Mr. Brownlow, therefore also making her an orphan. Mr. Brownlow was an Upper Middle Class man, which made Rose and Upper Middle Class â€Å"Victorian woman.† She, like many others from her social class, was well educated. She even was very talented at playing the piano. Mr. Brownlow’s grandson, Edward, wanted to marry Rose. Rose, seeing that Edward’s thinking was wrong, expressed to him how against the idea she was; something very uncommon for that day in age. Oliver was brought into the home by Mr. Brownlow after Oliver was wrongfully accused of pick pocketing him. While Oliver is changing into clean, more appropriate clothing, Rose notices scars on Oliver’s back due to beatings. From then on Rose feel obligated to protect poor Oliver. She becomes somewhat of a sister figure to him. Throughout the novel Rose protects and defends Oliver. As you can see Nancy and Rose are different in many ways. However, both women do have a few things in common. Rose and Nancy both had very different social classes.

China Airlines Flight 611 Engineering Essay

China Airlines Flight 611 Engineering Essay China Airlines Flight 611, Boeing 747-200 aircraft, was flying from Taiwan Taoyuan International Airport Taoyuan Originally named as Chiang Kai Shek International Airport to Hong Kong International Airport in Hong Kong, a regularly scheduled flight on 25 May 2002. The aircraft was reported to be disintegrated in mid-air, and crashed into the Taiwan Strait just after 25 minutes after taking off, killing all 225 people aboard. The aircraft was popular around the world and was widely used for over 20 years. After which the accident happened, Taiwanese Authorities quickly launched one of the largest rescue mission of the country aviation history. The incident of the crash occurred between 15:37 and 15:40, local time, the aircraft disappeared from radar screens, assuming that it has experienced and in-flight breakup at FL350 (approximately 35,000 feet), in the Taiwan Strait, near the Penghu Islands. It was spotted by a military C-130 aircraft, approximately 23 nautical miles northeast of makung. The aircraft consists of total 19 crew members and 206 passengers. All was found dead after the crashed and the first body was found at 18:10. Some passengers were found floating on the surface of the ocean, while some remained strapped in their seats. Pieces of the aircraft were also found in the ocean and on Taiwan, as well as the city of Changhua. No signs of burns, explosives or gunshots were found on the wreckage by searchers, except that oil slicks were spotted. Section 2 Event The aircraft was popular around the world and was widely used for over 20 years. After which the accident happened, Taiwanese Authorities quickly launched one of the largest rescue mission of the country aviation history. More than a thousand people took part in it. Fishing boat, coast guard and Taiwan military race out to the sea. The aircraft was found 55km away from the Taiwanese shore, north of the Penghu island where it disappeared. Great amount of wreckage, including landing gear wheels, are found on the ocean. Wreckage of the plane was spread far and wide. Some items are found on land, and some were more than a 100km away in Central Taiwan. As the rescue team continues, Taiwan Aviation Safety Council begins its investigations into the crash of the 22 year-old plane. It was reported that, there is typically one major accident happens every four years, for China Airlines, and this particular accident was so far the most difficult one. The search for survivors goes around the clock. There were 225 people on the airplane, however, none was found alive. Bodies were taken to the Penghu Island to be identified and examined. The National Transportation Safety Board (NTSB) then joins the investigation, and a team of investigators was dispatched to Taiwan. Investigators wants to know how one of the most successful and popular airplane simply fell off the sky. 25 days after the crash, of flight 611, two Black Box were found, in which, one contains the voice recording of voice conversation in the cockpit and the other, data from the flight computer. However, either could give what happened. After trying to retrieve the conversation in the cockpit, there are no unusual sounds before the crash, only after which, the sound of the plane crashing apart was recorded and the recording stopped. Wreckage examinations were the only option left for investigations. At a cruising altitude of 34,900 feet, the aircraft experienced an in-flight break-up. After which, it approaches to its cruising altitude of 35,000 feet. Before the breakup, the thrust of one of the aircrafts four engine began to subside. Concurrently, the engine was the only one recovered from the sea floor. It was likely due to the structural failure in the aft lower lobe section of the fuselage. The final investigation report indicates that the accident was caused by improper repair and maintenance after a previous incident, happened in 1980. It is the result of metal fatigue of the aircrafts tail. On the 7 February, 1980, China Airlines Flight 611 had a tailstrike accident while landing in Hong Kong. Part of the planes tail was damaged in the incident. A temporary repair on the airplane was done the day after.  A more permanent repair was conducted by a team from China Airlines from 23 May to 26 May, 1980. However, during the permanent repair of the tailstrike, it was not carried in accordance with the Boeing Structural Manual (SRM). The area of the damaged skin on the planes tail was not trimmed or removed properly. In addition, the repair doubler plate that was supposed to cover in excess of 30% of the damaged area did not extend beyond the entire damaged area enough to restore the overall structural strength. The cause of the metal fatigue had evidences of brown nicotine stain, caused by the smoke from the cigarettes of people, about seven years before the disaster (smoking was allowed in a pressurized plane at that time). The engineers detected brown nicotine stain all the way around the doubler plate during the inspection. It is concluded that due to the nicotine to had been seeping out because of the pressure that built up when the airplane is in cruising altitude, then stained the part around the doubler plate of the tail. However, there is no proper maintenance done to the doubler plate, which then causes the plane to fall apart in mid air. Section 3 Maintenance Error The accident for the crash is due to improper structural repair. Day after the tail strike, China Airline did a temporary repair, engineers attached a large aluminum plate over the damaged area but a more permanent repair was to be carried out within four months. Engineers of China Airline placed doubler plates right over the scratched material, but the doubler plate that they used was not 30% larger than the affected area. In fact, it was barely or maybe not even larger than the scratched area in certain area. According to the Boeing Repair Manual, many of the scratches on plane were too deep to be repaired. The entire damaged section should had been cut out and replaced by a new one. However, it was not done so, as evidence indicates that the repair was not done according to the Boeing repair Manual. After much investigations, it appears that the maintenance technician failed to replace the damaged pieces, which causes the scratches to remained. China Airline engineers told the investigator that the scratched area was too large to be cut down, so they sanded the scratches down instead. Even though the repair was not done accordingly to the Boeing Repair Manual instructions, they made it seemed like it was. China Airline Engineers documented that they had repaired according to the Boeing standard, and that made the damage impossible to detect as anyone reading the entry would assumed that the damaged area had been cut out as it should had been done so. Thus, metal fatigue of the instrument caused a maintenance error of improper structural repair by the China Airline engineers was disastrous. Section 4 Contributing Factors 4.1 The China Airlines Flight 611 accident was caused by improper use of information/ incorrect modified information/ improper work process. The China Airlines Flight 611 suffered a tail strike while landing on runway on the 7th of February 1980, 22 years before the accident, at the time when the airplane was only six months old. On the day after the tail strike China Airlines did a temporary repair by attaching a large aluminium plate over the damaged area. A permanent repair was scheduled for the aircraft four months later. According to Boeings Structural Repair Manual, a light scratch on the structure of the aircraft can simply be sanded down. But the tail strike that occurred left a deep scratch on the skin of the fuselage that cannot be repaired by sanding it down. The correct procedure was to cut out the damaged area and replace it with a doubler patch that is 30% larger than the original affected area. China Airlines told that the area was too large to be cut out. They did not follow the procedure and carried on sanding down the scratches and finally covering it with a doubler plate. Unfortunately the repair wasnt sufficient nor was the doubler plate large enough. This shows that the engineer tasked with this did not use the information given to him by the Boeings structural repair manual nor did he followed the work process/ procedure but instead modified the manufacturers Structural repair manual incorrectly. With the doubler plate perfectly concealing the improper repair from ever being detected by anyone, the scratches were left to deteriorate into cracks and allowed to spread out for 22 years, until the pressure in the plane was too large for the structure of the plane to withstand that the plane tore apart in mid-air. 4.2 Another contributing factor includes the complacency of engineers. According to Boeings recommendations, the scratches on the skin of the fuselage were too deep to be repaired. The proper action was to cut out the damaged area and replace it with a doubler patch 30% larger than the removed area. The engineer in charge of the task was probably complacent and thought that it was okay to simply sand the scratched area and put a doubler plate on it. He probably thought that the scratch was nothing serious and the doubler plate was strong enough to support the skin and hence did the repairs following his own false judgments. After the Aloha Airlines Flight 243 accident on April 28 1988, the Federal Aviation Administration laid out inspection procedures to be done on older planes. The inspection of China Airlines Flight 611 was carried out on 2001, a year before the accident. This would have been an opportunity for China Airlines to detect the improper repair that was done 21 years back when they found a brown stain on one of the 31 doublers found on the aircraft. This could have warned them of the catastrophic crack that lies behind the doubler and forced them to take immediate action. The China Airlines overlooked this to be something minor and moved on to the second part of the Federal Aviation Administrations procedure which was a detailed inspection of the repaired areas scheduled to be done on the 2nd November 2002. Unfortunately the Boeing-747 never made it to the specified date. 4.3 Another contributing factor includes improper work process and procedure. The repair done was on the damage caused by the tail strike four months later was not logged in truthfully. The way that the engineer logged the repair done to the damaged area made it seem like it was in accordance to the Boeings recommendations and structural repair manual. This lead the improper repair to be oblivious to anyone as anyone who read the entry would have thought that the damaged area had been cut out as it should have been. 4.4 Amount of supervision The repair job might have lacked supervision when it was done and logged. There was no one to witness and re-check the repair that was supposed to be done, how it was done and how it was logged in the entry. If there was someone watching over their actions then hiding such a big mistake would have been impossible. At the very least the engineer would have had to schedule for another proper repair to be done on the next scheduled check. Section 5 Error Prevention Strategies Aviation agencies around the world to inspect their plane more thoroughly for any hidden damages that might develop into a major structure failure. Operators should take the doubler plates off and do a visual inspection to the structure underneath. Develop a tool that allows mechanics to easily detect hidden damages behind the doubler. Such tools are used today. Using ultrasound, sound wave travels through metals and it can reveal damage underneath the doubler. It is the same technology that allows doctor to see the foetus inside the mothers womb .The disadvantage is that it requires a lot of time. Reinforce importance to perform structural repairs according to the Structure Repair Manual or other regulatory agency approved methods, without deviation, and perform damage assessment in accordance with the approved regulations, procedures, and best practices. For any structural damages beyond existing approved data, operators should seek assistance and consultation from the manufacturer(s) for appropriate repair procedures. Categorize structural repair as a major repair Describe defect type and location clearly Step by step instructions and signature requirements Detailed drawings of the damages, locations on the aircraft, doubler dimensions, material specifications, applicable Structure Repair Manual sections, and any special instructions Review the record keeping system to ensure that all maintenance activities have been properly recorded. No longer accept any quick writes of the repair work was done properly if the repair does not have all the necessary documentation that show the repair was done properly in order to provide a clear view for inspector/auditors conducting records reviews. Assess and implement safety related airworthiness requirements, which consists of the Repair Assessment Program(RAP) and Corrosion Prevention and Control Program, at the earliest practicable time and ensure they are completed in conformity with the approved maintenance documents. When implementing the programs, information such as, operational factors, safety aspects, and the uncertainty factors in workmanship and inspection should be fully documented. Increase maintenance crews awareness with regard to the irregular shape of the aircraft structure, as well as any potential signs that may indicate hidden structural damage. 7. Operators to maintain healthy relationship with the manufacturers field service representative so as to actively seek assistance and consultation from manufacturers field service representatives in maintenance and repair operations. 8. Consider the implementation of stand-alone power sources for flight recorders and adding of cabin pressure as one of the mandatory Flight Data Recorder parameter to improve effectiveness in investigations.

Supremacy of European Union Law Over National Law: The Factotame Case E

The establishment of the European Union gave birth to various institutions, which bring order and reform to member states. One of these institutions which is extremely important the European Court of Justice as it interprets the laws of the European Union and makes sure that all the laws are applied in the same with in all of the European Union countries. Aside from interpreting laws it also settles legal disputes between the European Union government and the various institutions in the European Union. The jurisdiction of the European Court of Justice encompasses: solving disputes from country to country and within an institution, individuals, companies or organization, if the European institution threatens rights. One such case, which was brought forth by an individual to the court, is the Factotame case. Before we embark upon why the Factotame case was brought fort to the court it is extremely important for us to know about the composition of the European Court of Justice. The court is made up of twenty-seven judges, one from each member state. There are eight â€Å"advocates – general† whose job is to present opinions on cases, which are brought before the Court. The appointment of judge and advocate general is determined by each member state of the European Union and they are appointed for a six-year renewable term. Due to the large number of cases brought forth to the European Court of Justice, in an effort to better serve the constituents the General Court decides over certain cases. The General Court decides over cases that encompass private individuals, companies and organizations. The court has a President, which is elected by all the judges for a renewable term of three – years. The primary j... ...ate of discrimination of any sort and it will not tolerate any acts that are passed any government, which promotes discrimination of any sort. Works Cited "Clients." Thomas Cooper:Factortame The Background. N.p., n.d. Web. 26 Nov. 2013. . The Common Fisheries Policy. N.p., n.d. Web. 26 Nov. 2013. . "Court of Justice of the European Union." EUROPA -. N.p., n.d. Web. 26 Nov. 2013. . "European Court of Justice." European Court of Justice. N.p., n.d. Web. 26 Nov. 2013. . Ian Bache, Stephen George & Simon Bulmer, Politics in the European Union, Oxford University Press, 2011.

Space Station :: essays research papers

Social Import: The Cracks in the System An integral component to the infrastructure of government is law enforcement. In over two hundred years of prosperity, the United States has relied heavily upon the integrity of its law enforcement in maintaining order and securing the civil liberties of the American. The conduct and code of the police force in the United States has been exemplary, and has set the standards by which many nations have modeled their police departments after that of the U.S.. Disregarding the chain of the insidious debauchery during the 1920’s where prohibition resulted in prevalent organized crime and police corruption, law enforcement in America has maintained its scruples. However, as America enters into the new millennium, the integrity of the United States Law Enforcement is being compromised once again. With the recent outbursts of brutality and corruption within the urban areas of the United States, the civil liberties and public freedoms that this great nation was founded upon are being j eopardized as the citizens from the urban sectors to the suburban regions of America are being denied their rights.   Ã‚  Ã‚  Ã‚  Ã‚  Numerous incidents of police scandal have been recorded in several different cities throughout the United States. These incidents are becoming commonplace in the daily lives of many urban Americans. Police departments across the nation are becoming increasingly careless and apathetic in the preservation of integrity in their departments, but none have been as blatantly in violation of law enforcement codes as the Los Angeles Police Department. With its reputation in question for the better part of the 1990’s after recovering from the mishandling of the 1965 Watts Riots, the Los Angeles Police Department proved has proven itself guilty of violent brutality and devious corruption in the recent scandal; the largest scandal in the history of the department.   Ã‚  Ã‚  Ã‚  Ã‚  In an investigation conducted by a collaboration of agencies from the FBI to the Los Angeles District Attorney’s to the LAPD’s internal-affairs unit, investigators unraveled the cases of hundreds of wrong fully indicted victims. The evidence found in these investigations have led to the reversals of forty criminal convictions and hundreds of cases opened for review, including thousands of cases awaiting examination. In the ongoing process of apprehending of mischievous of the Los Angeles police officers, there have been four indicted officers, two others fired, twenty officers relieved of their duties, and scores of officers placed under suspicion. Space Station :: essays research papers Social Import: The Cracks in the System An integral component to the infrastructure of government is law enforcement. In over two hundred years of prosperity, the United States has relied heavily upon the integrity of its law enforcement in maintaining order and securing the civil liberties of the American. The conduct and code of the police force in the United States has been exemplary, and has set the standards by which many nations have modeled their police departments after that of the U.S.. Disregarding the chain of the insidious debauchery during the 1920’s where prohibition resulted in prevalent organized crime and police corruption, law enforcement in America has maintained its scruples. However, as America enters into the new millennium, the integrity of the United States Law Enforcement is being compromised once again. With the recent outbursts of brutality and corruption within the urban areas of the United States, the civil liberties and public freedoms that this great nation was founded upon are being j eopardized as the citizens from the urban sectors to the suburban regions of America are being denied their rights.   Ã‚  Ã‚  Ã‚  Ã‚  Numerous incidents of police scandal have been recorded in several different cities throughout the United States. These incidents are becoming commonplace in the daily lives of many urban Americans. Police departments across the nation are becoming increasingly careless and apathetic in the preservation of integrity in their departments, but none have been as blatantly in violation of law enforcement codes as the Los Angeles Police Department. With its reputation in question for the better part of the 1990’s after recovering from the mishandling of the 1965 Watts Riots, the Los Angeles Police Department proved has proven itself guilty of violent brutality and devious corruption in the recent scandal; the largest scandal in the history of the department.   Ã‚  Ã‚  Ã‚  Ã‚  In an investigation conducted by a collaboration of agencies from the FBI to the Los Angeles District Attorney’s to the LAPD’s internal-affairs unit, investigators unraveled the cases of hundreds of wrong fully indicted victims. The evidence found in these investigations have led to the reversals of forty criminal convictions and hundreds of cases opened for review, including thousands of cases awaiting examination. In the ongoing process of apprehending of mischievous of the Los Angeles police officers, there have been four indicted officers, two others fired, twenty officers relieved of their duties, and scores of officers placed under suspicion.

Critical Analysis of the Story The Sky is Gray by Ernest Gaines Essay

Critical Analysis of the Story The Sky is Gray by Ernest Gaines The title of the story â€Å"The Sky is Gray† by Ernest Gaines is ironic. It suggests at first the bleak mood of the story but also hints at hope in the future. Just as the clouds clear after a storm, James finds out on his trip to Bayonne that the stormy clouds that are his life are parting to let some sunshine through. Throughout the whole story, a very bleak mood is portrayed. The setting contributes to this gloominess. For example, the weather is awful. James, seeing how cold it was, said, â€Å"I seen the smoke coming out o’ the cow’s nose.† Later he says, â€Å"The sleet keep falling. Falling like rain now- plenty, plenty.† Once James turns up his collar to protect himself from the very windy conditions that also exist throughout the story. Another sign of the story’s gloominess is the fact that many of its scenes are without color. For example, the road in this story is very gray: â€Å"It’s a long old road, and far’s you can see you don’t see nothing but gravel,† as James put it. James also lets it be known that â€Å"the sky is gray† and that there isn’t much grass. Even the clothing that they wear is very dull-colored! James’ mother is â€Å"wearing that black coat and that black hat.† The story takes place during a war, which contributes to the overall gloomy setting of the story. â€Å"I wonder when us go’n see him again†¦Look like he ain’t ever coming home,† James laments, showing that his father went into the war and most likely is dead. The father’s absence leaves his family without adequate food, money, or manpower. The family’s poverty (which is partially due to the father’s absence) makes their future seem hopeless. The family lives in a poor, rural area, which was typical of black persons of their time. The family is crowded into a small, shabby home, so they must share rooms and beds. The family’s clothes are quite shabby too, for when James sees a mannequin in a store with new brown shoes, he looks at his own old shoes and thinks, â€Å"You wait till Summer†¦Ã¢â‚¬  The family does not even have enough money for some of life’s other necessities, such as food and medical care. For example, they eat bread and syrup every day for breakfast; and as James’ younger brother, Ty, said, â€Å"I’m getting tired of this old syrup. I want me some bacon sometime.† Beans are another bland food that J... ...le also recognizes James and his mother’s dignity. The woman lets James take her trash to the corner in exchange for the food (â€Å"Ernest [her husband] has a bad cold and can’t go out there.†). However, when James lifts the cans, he can feel that they are empty. When James and his mom are leaving, she asks the old lady if she sells salt meat (seeing that the old woman’s house is also a store). The old lady does, and Mama asks for two bits worth. The old woman knows that this isn’t much, so she tries to give mama more than her money’s worth. Mama notices this, so the old lady, trying to restore mama’s pride, eventually gives her the correct amount of salt meat for her money. Throughout the story, James begins to pass his mother’s tests for being a man of the household. For example, James doesn’t show the pain of his toothache, trying to appear strong for his family. He’s also learning to hide his fear, which shows in the â€Å"bird event.† The biggest test of all perhaps is when James learns that dignity (â€Å"you’re not a bum, you’re a man†) is more important than the chill wind. The reader is left hoping with James that soon the sun may finally peak through the clouds in his life.

A Royal Salute to the Commonwealth

A royal salute to the Commonwealth The article â€Å"A royal salute to the Commonwealth† is written by Peter Osbourne, a British journalist and a political commentator. It reflects on the role of Commonwealth as being a better applicable organisation for England than NATO and the European Union in this modern and developing world, which promotes internationality and independence rather than superiority of one dominating country. Peter Osbournes views Commonwealth as an organisation, which has been underestimated for its possibilities over the years.This is reflected from following quote: â€Å"For many years it has been automatic in progressive circles to sneer at the Commonwealth as a meaningless relic of our imperial past. † line 20 page 6. He holds the opinion that New Labours visions have been blurred by their fascination of the United States and the European Union. His disapproval of Gordon Brown and Tony Blairs opinion is clearly presented in following quote: â₠¬Å"(†¦)it is Tony Blair and Gordon Brown’s poodle-like relationship with the United States, and the former slavish worship of the European Union, that now looks out of date(†¦ )â€Å" line 28-30 page 7.From the quote above he presents the leader figures of the Labour party as being very unprofessional. Also he emphasizes that Commonwealth has a better practical stand than organisations such as NATO and the European Union by contrasting the advantages of Commonwealth with the flaws of NATO and EU. On a practical base Commonwealth is cheaper to run, whereas the cost of membership in EU is incomparably high. Another positive factor about Commonwealth is that about two billion people, more than half of these being under the age of 25, live in Commonwealth countries.This also allows a great diversity to be represented, now that the Commonwealth countries are to be found in every continent of the world. Although Peter Osbourne does recognize that Commonwealths administra tion is not as powerful as the European Union, he is able to argue why this also could be an advantageous factor in the present world. Subjectively, he highlights the down going tendency of the world being organized and ruled by one or two dominating superpowers. Here he refers to the United States and the European Union.He believes that a modern stand of world organisation implies more equality and independence divided internationally, and thinks that having an alfa-country to be in charge is an out-dated structure to work after. Peter Osbourne also writes about which ways the Commonwealth acts in contrast to the neo-Conservatives. They both work to enlarge the significance of values such as democracy and humanity in the society, but Osbourne believes that they tackle the promotion of the values differently. It is interesting to look at the words, he uses in the following quote.It tells a lot about how he feels that Commonwealth stands out in a positive way: â€Å"But unlike the n eo-Conservatives, it (Commonwealth, edited) does not try to promote these values through invasion. It uses quiet diplomacy and gentle pressure. † line 46-47 page 7. There is no doubt that throughout the entire article Peter Osbourne presents Commonwealth subjectively for its advantage. The quote above in particular shows, how he uses emotional words such as gentle and quiet to convince the reader of the numerous benefits of Commonwealth.To describe the political leaders of Britain over the past decades he uses the words hostile and blind (see line 76 page 8). He criticizes them for leading Britain in the wrong direction by accepting the membership of the European Union. He feels that this has been a loss for England, because it opposes the acknowledgement of the great values of what Commonwealth implies. Another way he is able to promote Commonwealth is to put down other organisations similar to it. This makes Commonwealth stand out as a superior alternative to the other organ izations.To begin with Peter Osbourne wants to touch the reader by presenting the scene when the Duke and Duchess of Cambridge visit Canada in order to participate in Canada’s National War Memorial. This extract also shows his subjective use of words to advertise for the benefit of Commonwealth: â€Å"a visit to Canada’s National War Memorial was a poignant reminder that Canadian troops had served alongside the British in the two great world wars of the last century. † line 4-6 page 6.It can be interpreted as if Peter Osbourne wants the reader to feel that the Royal family, the representing faces of Commonwealth, wants to show their appreciation and acknowledgement for Canada’s help in the wars. This gives the reader an impression of the Royal family for being respectful, down to earth and humane. The only concern Peter Osbourne has about Commonwealth is what its future would hold when the Queens is no more. He hopes that the Duke and Duchess will walk in the Queens footsteps, as she traditionally is the face outwardly.She symbolizes Commonwealths unity between the former countries, which used to be under the British Empire. At this point Peter Osbourne reflects on developing the Commonwealth organisation, so the headquarter no longer is bound to being based in London. Apart from practical reasons, Peter Osbourne also writes about how this will eliminate the possibility of accusations of Britain trying to relive their imperious role, they had earlier. Osbourne suggests India as the new base because of its endless opportunities and great potential.Peter Osbourne sees The United States as England’s enemy, which can be interpreted from following quote: â€Å"They are guaranteed a warm reception, but for the wrong reasons. They will be feted as celebrities, not welcomed as members of a family of nations with which we have common values)† line 96-98 page 8. There is no doubt, that from Peter Osbournes perspective a bright f uture for England would be based on a radical promotion of Commonwealth, a progress of its power and last but not least an out phasing of the influence of the United States and the European Union.

Be able to prepare to provide support for eating and drinking Essay

Identify the level and type of support an individual requires when eating and drinking I should always check the individuals care plan to establish the level of support required by the individual when eating and drinking. I should also ask colleagues, the individual’s family, friends and the individual if they would like help and how they would like me to help. I must ensure I’m not imposing a level of support which suits me or my organisation rather than the individual. I should provide the minimum of support possible in order for the task to be accomplished regardless of how long this will take or the mess the individual may make. I may need to support individuals to prepare for meal time with things such as protective clothing. I should check if they need support with positioning to ensure they are comfortable whilst eating and drinking. It may be that the individual is able to feed themselves, if provided with the correct equipment to do so. By providing the individual with the correct equipment I’m providing active support and ensuring that I’m supporting them in a way that helps the individual maintain their independence There is specially adapted cutlery available for individuals who may have arthritic fingers, where they are not able to grip conventional cutlery. An individual suffering with dementia may need to be prompted to eat at regular intervals. The individual may be sight impaired making it difficult to eat independently. An individual suffering with dysphagia and have difficulty swallowing. They would require their food to be pureed or may need to be fed via P.E.G. tube. Some indiv iduals may need to be fed if they do not have the use of their hands. There are many different levels and types of support depending on the individuals circumstances. Demonstrate effective hand-washing and use of protective clothing when handling food and drink Support the individual to prepare to eat and drink, in a way that meets  their personal needs and preferences The individual may require protective coverings such as an apron to protect their clothing from stains from dropped food or drink and napkins to wipe themselves if necessary.I should provide individuals with the opportunity to use the toilet and wash their hands prior to their meal. An important aid to eating is an individual’s dentures. They should be available and also well fitting. They may have religious activities they wish to carry out prior to their meal such as praying, washing themselves or giving thanks. Provide suitable utensils to assist the individual to eat and drink. Ordinary cutlery can be too heavy to hold or too difficult to grip for some individuals and particularly those with arthritic hands. There is a wide range of specialist cutlery available to allow individuals to remain as independent as possible and manage eating and drinking with minimal assistance. Some of which is listed below: Types of utensil Purpose Angled cutlery For some people who finds it difficult to bring a fork or spoon at right angles to the mouth Easy grip handled spoon and fork For an individual who finds it difficult to grip cutlery. Plate guard If an individual is likely to shuffle food off the plate, the plate guard would stop food from escaping Melamine cups, plates and bowls, two handled drinking cups with a flexible plastic straw To avoid breakages if an individual is prone to dropping things For people with hand tremors Cups with a spout Very efficient if I need to avoid spillages Special plates with hot water compartment at the base Feeding cup Non slip tray with handle Gadget to remove lids from jars/bottles To keep food warm while individuals eat their food, useful if they normally take long to eat. This will reduce the rate at which the food gets cold. Avoids spills – liquid at the bottom is drank first so ensure no tea leaves. For those with use of only one arm, to carry several items at once Aids individuals with weak hands