Auditing and Assurance Services (Australian) Assignment

Auditing and Assurance Services (Australian) - Assignment Example 45 and Wen, 2011). The audit plan will, thus, include procedures to gather â€Å"audit evidence of events or conditions and related business risks† that will impact the Group’s â€Å"ability to continue as a going concern† (ASA 570, par. 17). There should also be procedures to review management’s assessment, if there’s any, or to discuss with management its assessment of the Group’s ability to continue as a going concern (ASA 570, par. 19 and 20). The subsequent events review should also emphasize reviewing subsequent events that may or may not indicate that the Group still has the ability to continue as a going concern. Related to the going concern issue is the news that the financial guarantors of Reliance Rail had claimed that there were already â€Å"events of default under the consortium’s debt financing documents† (Kelly, 2011). In addition, page 44 of the 2011 Annual Report stated that, â€Å"based on legal advice receiv ed†, the claim is not expected to â€Å"adversely affect the delivery† of the Project’s contract. With this development, the audit plan, in the assessment of the Company’s internal control structure, should include procedures to assess how management identifies legal matters for recording or for disclosure. The plan should also include an initial independent assessment on whether or not this issue is actually a legal matter and if it is, plans to obtain representations from the Company’s or the Group’s legal counsel should be incorporated. Significant Accounts and Balances Page 41 of the 2011 Annual Report disclosed that the Group is using the Forecast – Cost – At Completion or FCAC to estimate the total costs it will incur in the project. The cost components are based on management’s assumptions, estimates and judgment and these significantly affect a lot of accounts and balances in the Group’s financial statement s. There is, thus, a need to understand management’s processes and assumptions for coming up with these estimates, how they affect the individual balances and what will happen to the balances if the actual costs are not consistent with the estimates. When auditing the related expenses (such as materials and labour), the significant assertions that should be included in the audit plan are completeness, accuracy and cut – off. Since the risk of misstatement and the audit risk for these balances are higher, the materiality level should be set at the lower range (i.e., 1% - 2% of pre – tax income) and the preliminary materiality level should be set accordingly and documented through the audit planning documents. Page 43 of the 2011 Annual Report disclosed that â€Å"approximately 170,000 hours of Engineering and 60,000 hours of Drafting will be applied to the project at a fully burdened labour rate†. With this, the labour account will be classified as a signi ficant account for audit purposes, with a high risk of misstatement. The audit plan should include assessing and testing internal controls that are related to labour costing (regular and overtime costs), inputting of man – hours, calculating payroll costs and summarizing the total cost for the period. Information Technology (IT) audit should also be considered to test the internal controls around the IT infrastructure to assess if labour cost is being appropriately recorded and summarized in the computerized system. Substantive audit procedures should revolve around testing and analysing the actual

Da Vinci Code by Dan Brown Essay Example | Topics and Well Written Essays - 750 words

Da Vinci Code by Dan Brown - Essay Example Mary Magdalene's womb (symbolic chalice) is established to be the actual Grail and the very site of conflict because Magdalene is proven to be Christ's wife and the mother of his child. There are a lot of fictitious facts that are supplanted both through the visual medium (in case of the film), and by Dan Brown. The author establishes this notion not only through simple conjecture but moulds all available evidence in favor of his theory, which is not too difficult because all artwork (which he uses as aid) contain indefinite signs and symbolisms that can never be anchored by a single definition. In short he attaches exceptional importance to Gnostic theories and fringe writings that he over reads and complicates them in their implication. Dan Brown therefore depends on Leonardo Da Vinci's works to establish him as a member and keeper of this secret that are abundant in his art. The Mona Lisa becomes a testimony to the sacred union between the male and the female and the perfect balance that the patriarchal Church has secretly and strategically fought all through the ages to usurp. He rewrites a lot of historical events and hence it gives him a perfect opportunity t o play with the end result. The response to the book and the film actually anticipates a romantic recovery of truth, which is an ideal desire of all human beings. From Plato to the recent theories, all philosophy and metaphysical speculations have been about reaching the Ideal and finding Truth. The novel paradoxically accomplishes this very fact by upsetting a very strong source of truth-The Bible and the history of Christianity. One must give sincere credit to Dan Brown for ensuing such a fiery debate about the nature of Truth that the book challenges us with. The fiction is convincing and hence simulates the Truth that should be and not that is. It fails to be a scholarly work of discovery, but becomes a conspiracy theory builder. The Bible claims a certain Truth and Dan Brown, another. Both depend on human credibility and faith. One must understand the bigger picture and the real practice of faith. The world where the Church is shown to be a villain is a book under the control o f its creator and real life, and history has been essentially reduced to a series of orchestrated unfolding. All evidences are put accordingly in order to achieve optimum reader response because it refers to real life objects like the Vinci paintings and plays with readers thirst for a little adventure. What better adventure that to go on a journey into a familiar world, which actually becomes a testimony to the hidden and almost alien Truths The Grail is revealed to be a human, and Christ becomes a literal father and a possessor of a bloodline (sang real), where the entire Christian history is reduced to a single theatrical moment of assassinations (everywhere on the face of Earth where Christianity evolved). The Da Vinci Hoax is a non-fiction book written by Carl E. Olson and Sandra Miesel published in 2004 by Ignatius Press, which states that Dan Brown popularizes unfound theories and seeks to confuse the layman.1 It definitely hurts religious sentiments, but the crucial point of argument is that the book makes absolute demand for the truth. Any demands for absolutism is always a little suspect because it gives undo importance to anomalies in history that have remained unexplained and unaccredited for too long to suddenly be infused with so much Truth, purpose and certainty. The book

500 word essay symbolism in the short story the glass menagerie

500 word symbolism in the short story the glass menagerie - Essay Example One of the first symbols encountered by the reader is the fire escape. The fire escape represents both a literal and symbolic way to leave the house. It also represents a major them in the story – the need to escape. Williams describes the Wingfield house and makes note of the fire escape. He explains â€Å"huge buildings are always burning with the slow and implacable fires of human desperation† (scene i). Certainly this is true of the Wingfield family. Tom wishes to escape from his boring job and current lifestyle because â€Å"Man is by instinct a lover, a hunter, a fighter, and none of those instincts are given much play at the warehouse!† (scene ii). He does succeed, occasionally, in finding comfort in movies, drinking, and magic shows. The fire escape represents his ultimate path to his freedom. His regular trips onto the fire escape to smoke foreshadows the permanent abandonment of his family. In the final speech of the story, Tom states â€Å"I descended the steps of this fire escape for a last time and followed, from then on, in my father’s footsteps, attempting to find in motion what was lost in space† (scene vii). Laura wishes to escape too. However, she seeks refuge not in the real world but within the house and a reality all her own. The fire escape protects her from the outside world. She wishes to isolate herself from the world where her deformity is laughed at and her shy spirit is crushed. Even when she ventures out on to the fire escape she slips representing another failed attempt at entering the real world (scene iv). is a symbol of the affection that Laura seeks and the cruelty that world offers her. Blue roses are both unusual and mysterious which reflects Lauras personality. The nick name while seemingly affectionate was actually a play on the term â€Å"pleurosis† which Laura suffered from in her childhood. Additional, the use of the name Rose pays

Critically discuss the management of a patient suffering from CHD Essay

Critically discuss the management of a patient suffering from CHD using the scenario of Mrs M.Cox as the background to your disc - Essay Example The paper also looks at the future of the spread of CHD and other such so-called â€Å"lifestyle† illness and the impact this will have on the healthcare systems of the less developed world. The paper also looks at the social determinants of cardiovascular diseases, including CHD. The other thing that is examined in this document is the place for self care and self management of chronic illnesses especially in the homes and in the communities where a lot of such illnesses need to be managed, with the intention of reducing the need for making too many trips to the hospital for the patient and also ensuring that his or her psychosocial needs are met right at the place where they live. The report uses the case study of a CHD patient to ensure that the lessons learned and best practices in self management of chronic illnesses can be utilised and used as teaching tools not just for the patient but also for those members of their families and their community that are charged with th e task of taking care of them and following up on their needs as patients and family members. Coronary heart disease is a condition caused by the build up of fat and cholesterol deposits in the walls of the arteries of the heart. These deposits result in the constriction of the arteries which leads to a reduction of the flow of blood to the heart. This build up of deposits happens gradually over time and usually the first signs that this manifests itself in are in breathlessness and chest pains. The first symptoms of CHD include chest pain or angina. Coronary heart disease can often lead to heart attacks, irregular heartbeat and heart failure. Coronary heart disease kills more people in the United Kingdom than any other disease, with about 82,000 deaths reported annually. A further 2.7 million are estimated to be living with the condition (NHS(b), 2012). In the United States there are over 7 million people living with CHD and every year more than 600,000 die of CHD and related illne sses (Surgical Associates of Texas, 2005). The prevalence of CHD is highest among those over 65 years of age (19.8%) while the prevalence among the men in the population is much higher than that in women, at 7.8% and 4.6% respectively (CDC, 2011). There are certain factors that increase the risk of contracting CHD. These include smoking, being overweight, a sedentary lifestyle with lack of exercise, excessive intake of alcohol, family history of heart disease, high blood pressure and diabetes (Canvin, 2012). CHD is diagnosed by various tests that are conducted which include blood tests to see the amount of fat and cholesterol in the blood, an electrocardiogram (ECG), chest x-ray, CT and MRI scans (Canvin, 2012; Heart Foundation, n.d.). Other tests include the angiogram, also called cardiac catheterization, where a dye is injected into the body via a thin tube known as a catheter. The images taken showing how the dye flows through the body are used to determine how effective blood fl ows through the body. Another test is the stress test where typically a client is placed on a treadmill at changing inclines and speeds and any abnormalities in the rate and rhythm of the heartbeat is measured. Additionally a dye can be introduced into the body intravenously and then x-rayed to show how effectively blood is being pumped through the body (Milano, 2013). CHD has no cure once diagnosed.

Adequacy Of Crime Control In The Uk Criminology Essay

Adequacy Of Crime Control In The Uk Criminology Essay Analyse the adequacy(sufficient to satisfied or meet a need) and relevance(relation of something) of the crime control and due process models for understanding criminal justice, with reference to the jurisdiction you are in and/or England and Wales. For discussing this question we should first tell what criminal justice system is and how it does works. A Criminal Justice system is a set of legal and social institutions to ensure the implementation of criminal law with a set course of rules and regulations . The system of criminal justice is directed at controlling and mitigating crimes, punishing the offender and providing safety to the society by the help of the government. Today its one of the major concerns of the general public. Fruitfully criminal justice is a behavior that changes with the change in different aspects of the society and varies with space and time(Black, 1976). A lot of agencies namely the Police, the Crown Prosecution service,judges,juries,lawyers. courts etc. are working together to reform and improve the Criminal Justice System (CJS). The main challenge was that of making the prisons system and the processes of dealing with prisoners more better and efficient .Only to criminal justice process a number of government departments agencies and other departments make contributions which sometimes can be conflicting. Maintaining a level of deterrence in the society that can stop the violation of law by punishing and convicting those who are guilty and deliver justice to the society is the sole purpose of Criminal Justice System. One of the reasons which has made this system more prone to criticism is due to the recent modifications made to it with the amendments made to the areas that are more concerned with the proceedings of these crimes.Every citizen has the right to be safe and is always eager to know that whether the criminal will be brought to justice or not.punishing the offender can increase public faith.CJS also aims at practicing fairness in the system fair treatment to everyone. A few societies have been able to setup criminal justice institutions that practice equality,fairness and openness (Prillaman 2000; Solomon and Foglesong 2000; Ungar 2002). The local criminal justice board led on reducing crime and administering justice on local basis. The crime levels have been increasing, which leaves the subject even more criticized however there exists a mistrust of justice for those who believe that the innocent people are being punished and the guilty people escape. Mostly justice systems that practice secrarcy, brutality and arbitrariness are in a society that is under authoritarian regime (Smykla 1989; McElligott 1994; Shelley 1994; Trevaskes 2004). We will examine how the CJS works and focus on the crime control model and due process model. Its theories and models are are identified following. Due process model: it can be said that the current system in UK is a element of the Due Process Model. The Model looks very much like an obstruction route. Each of its succeeding stages is planned to present frightening impediments to carrying the accused any further along in the course. this was created by the American Commentator Herbert Packer in 1968.the primary social goal of the model is Justice and there is an emphasis on fairness and procedural due Process. Basically the model insists on the avoidance and removal of mistakes to the level possible, a process of evidence gathering and dealing with suspects that are needed to protect the accused. The crime control models primary goal is to control crime and punishment of offenders, focuses on ensuring that the police get the convictions in courts. It emphesises on the responsibility of an individual to protect the citizens of the society that abide by the law by apprehending and punishing the criminals (Pecker,1968), David Bunkett was responding to a journalists question concerning the Prime Ministers speech regarding a move towards Crime Control Centered Criminal Justice System, on BBC News. One of the major and most disturbing problems of the Crime Control Model is the miscarriages of justice The rest of models like the The restorative justice mode, bureaucratic model ,A medical model, social integration and exclusion model and status passage model requires no discussion yet. Here the main models of crime control and due process will be discussed that are considered as two different ideal types of criminal justice.Protection of the innocence and elimination of crimes from the street is the main role of crime control.While comparing both models it should be borne in mind that proponents of both models embrace constitutional values. According to the crime control model repression of criminal conduct should be the vital purpose of the criminal process and that justice should focus on upholding the rights of victims rather than those of the accused. Based on the concept of police fact-finding it treats the alleged criminal as guilty. This therefore, shows a negative mannerism of the crime control model. Now coming towards the latter goal, in the due process model the focal point is the assumption that a person cannot be deprived of his liberty or rights unless the relevant legal procedures and safeguards are adhered to. Those who believe in harsh approaches towards criminal activity may be classed in favor of crime control whereas those against the notion of state intrusions and harassment of the accused tend to value the due process model. There seems erratic swings in crime control in some societies (Rose,2000). On the other hand, the due process model rests upon the principle of legal guilt and the presumption of innocence. After scrutinizing both the models it appears that much depends on the political climate of a country on what model to adopt. It follows that the crime control model mirrors the conservative ideals while the due process thereby reflecting liberal views. During the 1960s the system was manipulated by the policies of the due process. However, when conservatism dominated from the mid 1970s to the early twenty-first century the criminal justice system took the shape of the crime control model.The most important breakdown that is also considered as the failure of law enforcement is bringing criminal conduct under strict control that vanishes an important condition of human freedom. Successful operation of this model must result into a strong rate of apprehension and conviction. Secondly it has to be done in a manner that although the resources are limited still a very large m agnitude can be dealt with.According to Paul Roberts by far the most important function that has to be performed by the criminal process is based on the proposal of forcibly subjugating crime conduct which is the basic of crime control model. A properly criminalized conduct is the dependency of this model. Punishing the guilty and freedom of the innocenct is the aim of both of these models. Here it should also be mentioned as Zander points out that there are so many important current developments affecting criminal justice that it is difficult to keep abreast of them and even more difficult sometimes to be sure whether they are to be welcomed or deplored .A number of miscarriages can be seen in justice that are rapidly increasing. The three great IRA cases are have gathered a lot of interest and highlighted problem of miscarriage of justice. The Guildford four, Derek Bentley, Birmingham six , the Maguire seven, Judith ward and Bridgewater four. In all these cases later Royal commission found them innocent and before that people served long time in prison for wrongly being accused.. The defendants had their convictions quashed by the court of appeal. The structural reforms purposed and accepted by both the May inquiry into the Guildford four and the Runciman commission, which reported in 1993. In case of Birmingham six, where Defendant was beaten up after arrest and forced to confess. Lord Denning held that the police were guilty of perjury; that they were guilty of violence and threats; that the confession was involuntary and improperly admitted in evidence; and that the convictions were erroneous ,Lord Denning held à ¢Ã¢â€š ¬Ã‚ ¦that the police were guilty of perjury; that they were guilty of violence and threats; that the confessions were involuntary and improperly admitted in evidence; and that the convictions were erroneousà ¢Ã¢â€š ¬Ã‚ ¦ in the case of Cardiff three, where d was held for murder of a Cardiff prostitute and later the convictions were quashed on the basis of the fact. The Lord Chief justice held that the techniques of interrogation used by the police amounted to an oppression of s.76 of PACE. Case of M62 bombing, where d was convicted of murder and causing an explosion. She did not appeal. Her convictions were quashed. Her personality disorder which rendered her confession unreliable. Tottenham three, d was convicted of murder of a police officer. their appeal was unsuccessful. However Home Secretary referred their case back to CA and their convictions were quashed. And Confait, (which resulted in the royal commission on criminal procedure)the d confessed to a crime that they had actually not committed ,similar problems with confession evidence occurred. the common element which was found in these cases was confession from the suspect and its clearly seen how the police has abuse their powers to arrest the victim bringing them to justice thus taking away the rights of innocent party .one thing we should mention is the Royal commission on criminal justice which was set up by the Home Secretary on the day when Birmingham six was released. It was served by the Lord Runciman and its report was published in 1993.the reason was to examine the reality of the criminal justice system. The report was for securing the convictions of the guilty, which contained disclose of evidence by prosecution and defense and unsupported confession evidence.

Self-Concept Essay -- Self Concept

The Self-Concept is a complicated process of gaining self-awareness. It consists of mental images an individual has of oneself: physical appearance, health, accomplishments, skills, social talents, roles, intellectual traits, and emotional states and more –all make up our self-concept.   Ã‚  Ã‚  Ã‚  Ã‚  The development process begins at about six or seven months of age. The child begins to recognize â€Å"self† as distinct from surroundings. They stare at anything they see, including their own body parts; hands, feet, toes, and fingers. As they grow, their sense of identity expands through interactions with others –creating self-esteem levels that become the â€Å"booster† for the ability to interact. There are two theories that describe how interactions shape our self-views. One defines perceptions of the judgments of others called Reflected Appraisal. It is the notion of receiving supportive and nonsupportive messages. It states that positive appreciation and a high level of self-value is gain when supportive messages are received. In contrast, receiving nonsupportive messages leads to feeling less valuable, lovable, and capable. Everyone that you and I interact with influences these self-evaluations. Either from your past or from present –all shapes how you view yourself, especially from our significant others. The strength of messages from significant others become stronger and eventually affect the health, when they are nonsupportive; depression, for instance, leads to less physical activities that are necessary for a healthy body. However, the foremost important influences are our parents. Supportive parents raise children with healthy self-concepts. While nonsupporti ve parents raise an unhappy child who view his/her self in negative ways.   Ã‚  Ã‚  Ã‚  Ã‚  The other theory defines evaluation of ourselves in terms of how we compare with others, called Social Comparison. There are two types, superior or inferior comparison and same as or different from others. We compare by attractiveness, success or failures, intelligence, and it all depends on whom we are comparing ourselves with. For instance, an individual might feel inferior when compared with an inappropriate reference group. Therefore, he or she might feel inferior because she feels less of everything from the reference. Similarly, the opposite occurs when compared with an appropriate reference group.   Ã‚  Ã‚  Ã‚  Ã‚  In addition, we a... ... behavior. This means that self-awareness must also come into play. I will have to be concerned about the way I present my ideas, as well as my behavior; otherwise, it will be perceived negatively.   Ã‚  Ã‚  Ã‚  Ã‚  So far, my self-concept has changed positively and in time, it will improve (optimists). The only difficulty that I have been facing is the ability to defend myself against negative comments from others. Because of my thinking process speed, it takes time for me to acquire comments and how to say them immediately. In addition, I found that it is not necessary to give a response back to negative comments in order to defend yourself, except in courtrooms. Nonverbal expressions are also as powerful. For example, ignoring critical comments create a serious climate between you and the speaker –sending a message that the comment was unnecessary and offensive. But in some cases, verbal messages are necessary, such as that in debates over issues. In conclusion, I would have to say that what has been written are only a scratch on a big surface of interpersonal communication skills that I have learned from this class. This concept just happened to be the most important for improvement.

Macbeth- Act 1 Journal for Lady Macbeth

Act 1 Journal Jabie H. (Scene 5) Journal of Lady Macbeth: After reading the letter Macbeth sent her. â€Å"Blue Jays play dumb and dumber, with and without Yunel Escobar: Perkins†. Toronto Star Thu Sep 20, 2012. Website.My dear Macbeth is now the thane of Cawdor and has been promised to be ‘the future king’ by the three witches, oh how wonderful this is! ‘Queen Lady Macbeth’ I can already feel the royal power. But wait I do worry if Macbeth really has what it takes to capture the crown, even if he has the ambition he does not have the guts to do things that are foul and get the crown. Macbeth is far too kind and naive to go out his ways, just like he was five years ago when he first confessed his love to me, I told him I needed more time, I knew he would come to good use of mine.I never had the eye for Macbeth but I knew I could get power if I married him, since his father was the thane of Glamis, I knew he would inherit the position when his father p asses away, but I am not good with patience, when there is a chance to get power I want it done as quickly as possible. When I heard the news that the thane of Glamis fell really ill, I agreed to marry Macbeth under one condition that he would poison his father and inherit the position as the thane of Glamis, and of course Macbeth was easy to convince, since he was madly in love with me.When it came to play the game of power, Macbeth plays dumb and dumber, it was time to give his father the poison, I was watching him that night as he was pouring the poisoned water in his father’s cup, that’s when I saw hesitation in his eyes and his eyes started to tear, I knew he couldn't do it and would tell his father the truth, so at that moment I had to decide quickly, and I decided to poison his father with or without him.I entered the room before Macbeth had the chance to speak and assured his father that Macbeth couldn't handle to see him at such ill state, and so I guided Macb eth out of the room and poisoned his father myself. Of course Macbeth wouldn't forgive me so I convinced him that his father would have died anyway, and this just made the process quicker. Making him the thane of Glamis was one thing, but making him the King is now my priority, the power and richness that comes with the title is far too great to miss, I am ready to murder the King if I have to, Macbeth might not agree, but I can do it with and without him.