Blood Collection Monitor Essays

Blood Collection Monitor Essays Blood Collection Monitor Essay Blood Collection Monitor Essay - Abstract: Blood Collection Monitorâ is supportive for exact blood assortment; it’s a reduced instrument to give smooth and delicate shaking of homogenous blending in with hostile to coagulant ; I. e. without cluster development of platelets during assortment of blood from a contributor. BLOOD COLLECTION PROCESS IS HAPPENING IN DIFFERENT ENVIRONMENTS. THE CHALLENGE TO PHLEBOTOMIST (One who draws blood for investigation or transfusion) IS TO MAKE EACH BLOOD COLLECTION PROCESS COMFORTABLE AND SAFE WITHOUT COMPROMISING QUALITY. BLOOD COLLECTION MONITOR COMES INTO ROLE HERE; IT IS SPECIALLY DESIGNED TO MAKE STANDARDIZED HIGH QUALITY BLOOD COLLECTION WITH REDUCED WORK LOAD OF PHLEBOTOMIST. BLOOD COLLECTION MONITOR ENSURES CORRECT VOLUME OF BLOOD COLLECTION WITH CONSTANT AGITATION FOR BETTER COMPONENT YIELD. Along these lines, THE CORRECT VOLUME OF BLOOD COLLECTION AND MIXING OF THE BLOOD AND ANTICOGULANT GENTLY AND PERIODICALLY DURING COLLECTION OF BLOOD; CAN BE DONE BY BLOOD COLLECTION MONITOR. 1. - Introduction: B LOOD COLLECTION MONITOR is a propelled gadget which is meant to gather the blood before assortment with utilization of most recent innovation instead of prior, inadequate, ordinary techniques I. e. without exact load by utilizing irregular development. The fundamental idea driving this venture is utilization of precisely give shaking development to blood and appropriate blending in with anticoagulants. Likewise confine the blood stream from contributor when specific breaking point is reached. I. e. 350ml or 450ml. This is finished by load cell and by contrasting sign enact the halting clip is initiated. As, detecting scope of burden cell is in plant volts; legitimately the sign can be given as contribution to the circuit since it will give deficient yield. Along these lines, it is required to be appropriately intensified. In this way, the square graph is structured considering this issue. At that point contrasting it and reference signal which is chosen by numerous tests. It enacts the cinch and stops the shaking development of plate when weight in blood pack is introduced. It is surmised to the real plan however more capacity of the instrument by additional highlights like stream identifier, stream rate estimation and so forth. In this way, the part details may contrast from the genuine one. fig 1. blood sack fig 2. blood pack on plate of bcm 2. - Requirement of venture: As we as a whole realize that blood assortment screen is useful for assortment of precise blood, it’s a smaller instrument that give smooth and delicate shaking development of homogeneous blending in with hostile to coagulant, so in present day way of life the greater part of the specialists incline toward these sorts of instrument for assortment of blood precisely. Blood assortment screen is exceptionally useful to give blood. cap occur in past that there’s no such kinds of instruments were available so it is wrong arbitrary procedure for specialists to take blood from the giver and furthermore once in a while inappropriate blending in with hostile to coagulant lead to squander the significant gave blood that procedure may not supportive to precisely blood assortment. With the assistance of this cutting edge instrument it is simple for specialists to take the blood from the benefactor, and through this instrument may likewise required less exertion. Assortment of blood precisely and securely. 3. - Generalized square chart AND CIRCUIT DIAGRAM: Square DIAGRAME OFComparator CIRCUIT 5-PIN RELAY DC MOTOR CLAMP MOMENT (OPEN/CLOSE) Blood Collection Monitor POWER SUPPLY AC MAINS INSTRUMENTATION AMPLIFIER CIRCUIT WEIGHT MEASUREMENT UNITS/LOAD CELL DC MOTOR shaking MOMENT OF TRAY BLOOD Donor/BLOOD BAG CIRCUIT DIAGRAME OF Blood Collection Monitor 5-PIN RELAY Each square in briefly†¦Ã¢â‚¬ ¦ 1. Force gracefully to give DC flexibly to ICs and different gadgets. 2. Mechanical get together to apply shaking development of plate. 3. Burden cell for blood sack weight measure. 4. Instrumentation intensifier for enhance the sign from load cell. 5. Comparator for acquiring halting heartbeat to cinch. . 5-pin transfer to associate gracefully to brace when stop beat is gotten. Alterations can be applied†¦ * ADC-Analog-to-Digital Converter, Microcontroller, and show of weight. * Alarm circuit to showing halting tasks. 4. - DETAILED DESCRIPTION OF EACH BLOCK: 5. 1. Force SUPPLY: This is the fundamental square in any of the electronic jus t as biomedical venture. Its Main capacity is to give electrical excitation. 5. 2. 1. Segments USED: * IC 7812, 7912(+12V,- 12 V) * IC 7805, 7905(+5V,- 5V) * IC 7815, 7915(+15V,- 15V) * diode for connect rectifier (4) capacitors of 1000 small scale farads, 50 volts (2) * capacitors of 0. 1 small scale farads (2*4) * focus tapped transformer 18-0-18 5. 2. 2. CIRCUIT DIAGRAM: FIG 3. CIRCUIT DIAGRAM OF DC POWER SUPPLY (+/ - 5,+/ - 12,+/ - 15 V dc) 5. 2. 3. WORKING OF CIRCUIT: The working of this circuit is so basic . Mains flexibly is given to the 12-0-12 focus tapped transformer. Yield of auxiliary winding is given to the scaffold rectifier IC . At that point to get top to-top yield voltage signal, capacitors are utilized. In lab-application, variable force supplies are liked. 4. 2. Shaking development of plate and weight sensor: Entire gathering made to such an extent that one side of plate is gotten together with DC engine and U formed twisted pole which can ready to push and pull plate from one side as plate is fixed with get together from focus capacity to DC engine lead shaking or ocean show type development which we need. It is most significant piece of instrument as blending blood in with anticoagulant appropriately. Fig 5. DC engine shaft associated with get together. Fig 4. get together to give shaking development. Detecting weight of blood pack during giving the blood it is most significant errand as on this premise estimating, showing, and further halting of blood stream system works. To gauge the blood weight we utilized burden cell as a sensor. In load cell as indicated by change in weight input yield in factory volt likewise changes by utilizing this essential guideline weight detecting is finished. Burden cell has in fabricated scaffold offsetting circuit with weight sensor. Fig 8. Cantilever bar association. Fig 7. load cell. Fig 6. Inside circuit of burden cell. Fig 9. Unique information sheet by Rudra sensors. As per information sheet input 8-12dc volt given to cell and yield in changes in millivoltags. The following is information sheet of burden cell. 4. 2. 1. Parts USED: * 12 volt DC engine Wooden and iron get together * Plate * 12 volt dc flexibly 4. 3. INSTRUMENTATION AMPLIFIER: This square gives sensor yield signal the adequate intensification in order to drive further circuits appropriately and without stacking. For the most part 3 Op-Amp instrumentation intensifiers are utilized in biomedical tasks. As burden cell faculties in scope of plant volts, we need to enhance it in of 1000 increase. Instrumentation enhancers are really comprised of 2 sections: a cradled intensifier OP1, OP2 and a fundamental differential speaker OP3. The differential intensifier part is regularly basic when estimating sensors. Since a sensor creates a sign between its terminals. The cushioned speaker OP1 and OP2 gives gain, however keeps the sensor opposition from influencing the resistors in the operation amp circuit, and the other way around! The addition can be determined by: Where; R1=R3 and R5/R4 = R7/R6. (R5=RF). * Gain computations: Gain (A) = (1+ (2*(R1/R2))*(RF/R4) Taking A=1000 plunging 1000 as 500*2, 1+2R1/R2=2 2R1/R2=1 2R1=R2 Taking R2=2K, R1 =1K. Presently, RF/R4=500K R4=1K, RF=500K =1MOhm || 1MOhm = (1000000*1000000)/(1000000+1000000) =500 K. 4. 3. 1. Segments USED: * IC OP07(3) Resistors of 1K (4 no’s) * Resistors of 2K (2 no’s) * Resistors of 1Mohm (2 no’s) * Power flexibly of 12 Vdc 4. 3. 2. CIRCUIT DIAGRAM: FIG. 10 CIRCUIT DIAGRAM OF INSTRUMENTATION AMPLIFIER 4. 3. 3. WORKING OF CIRCUIT: The instrumentation amp offers two helpful capacities: enhance the contrast among information sources and reject the sign that’s normal to the data sources. The last is called Common Mode Rejection (CMR). OP1 and OP2 are the two information amp’s and associated in the non-rearranging adherent arrangement. It is the answer for the high increase and high information impedance. Note: This is of high increase circuit so before welding it on GPB, availability check of the considerable number of segments according to circuit graph twice on bread-board is prudent. There may odds of eccentric o/p because of IC immersion. 4. 4. COMPERATOR: It contrasts the info sign and reference signal. At the point when info surpass from reference signal it gives positive immersion and negative immersion when not as much as reference signal. We are utilizing 1 volt as a kind of perspective , as from try we get 1 volt yield from instrument speaker through burden cell under 350ml blood ask. 4. 4. 1. Segments utilized: 1 operational speaker Op07 * Resistor 10k (3 no’s) * Protecting diodes (2 no’s) 4. 4. 2. CIRCUIT DIAGRAM: FIG 11. CIRCUIT DIAGRAM OF COMPERATOR BY USING IC OP07 4. 5 hand-off: Fig. 12 Basic hand-off development Aâ relayâ is anâ electricallyâ operatedâ switch. Numerous transfers utilize an electromagnet to work an exchanging instrument precisely, h owever other working standards are additionally utilized. Transfers are utilized where it is important to control a circuit by a low-power signal (with complete electrical seclusion among control and controlled circuits), or where a few circuits must be constrained by one sign. Here in our applications activity is must changed from shaking development to brace activity. (As comparator identifies specific load in plate shaking developments stops and cinch initiated. ) Fig13. Pin chart of 5pin transfer 4. 5. 1. Part USED: * 5 PIN basic hand-off 4. 6. Halting clip: IV set going from cinch that confine the blood stream from benefactor. Fig 14. Cinch for confine the blood stream When comparator produces preventing beat from 5 pin hand-off it offers flexibly to DC engine and on its pole pivot string associated with clasp is going to pull and clip is shut. Demonstrate that blood assortment is finished. Likewise disengage gracefully from DC engine that drives s

Business Information for Floral Arrangement - myassignmenthelp

Question: Talk about theBusiness Information for Floral Arrangement. Answer: Presentation: Business data is an all over data bundle including business morals, impacts of innovation and data protections on the business and the flawlessness of incorporation of cutting edge plans of action like internet business. Headway in data innovation encourages a business to assess its procedures and viability and different issues like business morals and causes a business to be set up in way of progress. Point of the venture is to discover inclusion of business morals and data security with this business and the ways for innovation to improve the advancement of the business. Innovative Support: The matter of botanical and decorative layout To stretch out the business I need to accumulate precise information quicker, carefully. Innovative advances have carried dangers alongside benefits. Littler and less expensive PCs, PC hacking and digital violations, absence of PC and web dealing with capacity are the general dangers to information insurance. Business procedures and techniques has been fundamentally developed with the appearance internet business and e-business. B2B, B2C, C2C, versatile trade and e-government are various types of e-plans of action contingent upon the idea of the business[1]. For my situation, B2B and B2C both will be essential targets. One of the advantages of web based business is cashless exchanges. Electronic installments are a lot quicker and more secure now-a-days with charge card, advanced money and different frameworks and it likewise help to deal with the records. With the assistance of internet business, I can configuration indexes and make clients mindful of administrations through sites. Another significant assistance of web based business is online advertising[2]. Business flourishment likewise depends coordinating ERP module with the business. Center ERP module comprises of tasks the board, budgetary administration and human asset the board which is important to balance out the business. Mix of ERP programming for these undertakings alongside keeping up business knowledge, gracefully chain the board and client relationship the board will decrease the difficult work and increment creation and dissemination and improve client service[3]. Online business relies upon web, remote system and versatile computing.Wireless gadgets like PDAs, GPS, cell phones and others are the best strategy for business networking[4]. PC and versatile availability is kept up by WLAN, Wi-Fi and different administrations. Contingent upon power demand, transmission capacity and information speed this network techniques are utilized. I will incline toward WLAN and WiMAX for huge scope professional universal An issue of the business was its reliance on web by means of ADSL. Entire system framework depended on a solitary PC and no remote association. This downside should be killed on the double for the globalization of the business. Versatile entryways and voice gateway are viable for this situation, so any buyer can speak with the business utilizing web protocol[5]. Moral and Information Security Issues: Each business contains pretty much moral issues related with right or wrong. An association must follow the code of morals comprising of obligation, risk, responsibility and other factors[6]. Utilizing web based business plan of action for this business, numerous clients can't see the item enthusiastic; they will be seeing just the lists from the internet[7]. Under any conditions the clients ought not be bamboozled by the absence of item quality or the nonattendance of the item totally. I need to keep up the administrations appropriately and the data private according to my cases or probably the notoriety of the association will decrease rapidly. A portion of the other moral issues that ought to be followed are; Conveying the right items to the right individuals Each nitty gritty portrayal of the article alongside the right sticker price must be kept up by the individuals The organization must not adjust any dishonest practices Going to the matter of data security, dangers like undercover work, damage and fraud are basic just as digital wrongdoings and attacks[8]. I need to introduce fitting digital security framework and firewall. Remote money exchange ought to be checked by a prepared gathering of exchange hazard the executives framework. By setting up a SCADA framework will assist with dealing with the vehicle framework which is a fundamental factor in e-commerce[9]. Encryption of secret information and authorisation of legitimate faculty is another duty of the administration. In addition, I need to build up a back-up plan for fiasco recuperation. End: From the above intelligent composing this can be indicated that the prerequisite of combination of innovation, explicitly data innovation is a vital thing for this flower business. The mix of the innovation must maintain all the moral codes and it must ensure the information following legitimate data security steps. References: Brenkert, George G., and Tom L. Beauchamp,The Oxford handbook of business ethics(Oxford University Press, 2012) Camarinha-Matos,E-business and Virtual Enterprises: overseeing business-to-business participation Vol. 56 (Springer, 2013) Combe, Colin,Introduction to E-business (Routledge, 2012) Istepanian, Robert, Swamy Laxminarayan, and Constantinos S. Pattichis,M-health(John Wiley Sons, 2014) Peltier, Thomas R.,Information security essentials, (CRC Press, 2013) Beam, Pradeep Kumar,Integrated the board from e-business viewpoint: Concepts, structures and methodologies(Springer Science Business Media, 2012) Vacca, John R.,Computer and data security handbook(Newnes, 2012) Von Solms, Rossouw and Johan Van Niekerk, From data security to digital security. (2013)computers security38 Weiss, Joseph W.,Business morals: A partner and issues the board approach(Berrett-Koehler Publishers, 2014)

Current Event Article 2 Essay Example | Topics and Well Written Essays - 250 words

Recent development Article 2 - Essay Example The contextual analysis strategy was utilized for the exploration study on the grounds that the information created can be deciphered in various manners. The British organization Phipps Brothers was utilized as a result of the way that it was established by three siblings. As the organization extended, it confronted numerous snags to development in different markets. The business thought of three methodologies to help battle these difficulties: cost decrease, polished skill, and spotlight on explicit markets. Phipps Brothers ordered these progressions and the firm had the option to extend to other European nations. Examination: This article features the difficulties that little and medium-sized firms have when going into universal business. On the off chance that there is definitely not a solid flexibly chain, at that point it very well may be hard to build up a nearness in an outside market. Similarly as for the situation utilized in this article, at times a company’s procedures need to switch since something comes up that it didn't anticipate. What functions admirably in the home market may not generally demonstrate fruitful abroad. Family-run organizations have the extra issue of specifically knowing different accomplices in the business. One trademark about family-run organizations is that they are typically established on a specific rule or conviction, and this may should be adjusted while extending

What Is NCAA Division 1

What Is NCAA Division 1 SAT/ACT Prep Online Guides and Tips The NCAA, the significant administering body for intercollegiate games, isolates its part foundations by divisions. Division I universities will in general be the biggest, have the greatest athletic office financial plans, and have the most significant level of athletic ability. A large portion of the lofty school games you see on TV, from bowl games to March Madness, are rivalries between Division I schools. In this article, I will completely clarify what makes NCAA Division 1 one of a kind and furnish you with realities about Division I schools. What Is the NCAA? The National Collegiate Athletic Association, or NCAA, is the significant administering body for intercollegiate games. There is an a lot littler administering body for intercollegiate games with far less part establishments known as the National Association of Intercollegiate Athletics, or NAIA. Additionally, the administering body for sports at 2-year universities is the National Junior College Athletics Association, or NJCAA. The job of the NCAA is to supervise titles and set up and authorize rules for its part establishments. Why Are There NCAA Divisions? The reason for NCAA divisions is to make equality and an increasingly level playing field in intercollegiate games. Additionally, the presence of NCAA divisions gives littler schools with less assets the chance to go after titles. What Makes Division 1Unique? NCAA Division 1is known for having the most elevated level of rivalry and the best competitors in the entirety of the NCAA divisions. By and large, Division I schools have the greatest understudy bodies, the biggest athletic office financial plans, and the most athletic grants for their understudy competitors. In NCAA Division I, there are right around 350 schools that have in excess of 6,000 groups. In excess of 170,000 understudy competitors take an interest in Division I sports. The entirety of the significant games gatherings, including the SEC, Big Ten, Pac-12, and ACC, are made out of Division I schools. Division 1Football Division I football is additionally isolated into FBS (Football Bowl Subdivision) and FCS (Football Championship Subdivision) schools. FBS FBS schools go after the opportunity to take an interest in bowl games. You may have known about renowned bowl games like The Rose Bowl, The Fiesta Bowl, or The Cotton Bowl. Those are all football match-ups between FBS schools. The FBS is the most elevated level of university football and there is a huge measure of cash in it. The most generously compensated FBS mentors make $7 million yearly and Forbes esteemed the University of Texas-Austin football crew at $131 million. FCS FCS is the following most significant level of university football after FBS. FCS schools go after an opportunity to take an interest in a NCAA-run season finisher rather than bowl games. Contrasted with the FBS, there is significantly less cash and lower participation at games in the FCS. In 2014, the normal participation for a FBS home game was 44,190, and the normal participation for a FCS home game was 7,666. Division 1Rules The NCAA sets rules for Division I schools to guarantee serious parity and sexual orientation value. Division I schools need to support in any event 7 games for men and 7 games for ladies (or 6 for men and 8 for ladies). Each playing season (fall, winter, and spring) must be spoken to by every sex. For sports other than football and ball, Division I schools must play 100 percent of the base number of challenges against Division I adversaries. Anything over the base number of games must be 50 percent against Division I adversaries. Men’s and women’s b-ball groups need to play everything except two games against Division I groups. Men’s ball groups must play â… of their games in their home fields. Division I schools must meet least money related guide grants for their games program, and there are most extreme monetary guide grants for each game that a Division I school can’t surpass. FBS Rules FBS groups need to meet least participation necessities. They need to average 15,000 individuals in real or paid participation per home game. On the off chance that a group can't average 15,000 individuals, it presumably can't contend with the run of the mill FBS group that midpoints more than 44,000. Participation necessities must be met once in a moving two-year time span. Dissimilar to in the FBS, FCS groups don't have to meet participation necessities. Kinds of Schools in Division1 There are open and private schools in Division I. Instances of Division I government funded schools incorporate Penn State University, UC Berkeley, the University of Virginia, and the University of Missouri. Instances of Division I tuition based schools incorporate Northwestern, Duke, Stanford, and the entirety of the Ivy League schools. In any case, Ivy League schools are special since they're the main Division I schools that don't offer athletic grants. There are Division I schools in each state aside from Alaska. Division 1Facts By and large, just 6% of the understudy bodies at Division I schools partake in NCAA sports. The normal enlistment at Division I schools is 12,900. 53% of all understudy competitors at Division I schools get some degree of athletic budgetary guide. In 2010, the NCAA consented to an arrangement with CBS and Turner Broadcasting to introduce the NCAA men's ball title for a long time (from 2011-2024). The arrangement was for more than $10.8 billion. What's Next? On the off chance that you seek to take an interest in school sports, ensure you think about the school athletic enlisting process. Get familiar with the SAT and ACT scores you should be qualified to contend in the NCAA. On the off chance that you need to go to a school with big-time sports, look at this article on the biggest school football arenas. Need to improve your SAT score by 160 or your ACT score by 4 points?We've composed a guide for each test about the main 5 techniques you should use to have a taken shots at improving your score. Download it with the expectation of complimentary at this point:

CVS Pharmacy Improvement Essay Example for Free

CVS Pharmacy Improvement Essay The first â€Å"Consumer Value Store† was opened in Lowell, Massachusetts in 1963. The organization developed rapidly and by 2002 CVS was one of America’s biggest retail drugstores, with more than 4,000 outlets and pay of $24. 2 billion. As the organization got greater, supervisors began to stress that drug store moves were not completing admirably. Surveys from the two clients and workers assigned that numerous regions experienced extreme difficulties with client support. The company’s drug store business, in any case, became further at a modern normal. This construed to certain individuals that CVS didn't have any difficult issues however it really had. Along these lines, to recognize the genuine emergency of drug store client support and to roll out any necessary improvements, CVS started the PSI and set up it with tasks administrators and directors. Client assistance Problems: The PSI group began gathering data by assessing chronicled information and meeting existing and past clients. This work confirmed that CVS had issues in client support. Moreover, clients feel hard to change starting with one drug store then onto the next; more profound examination uncovered that a considerable lot of the normal clients have exchanged elsewhere. PSI group indicated that around 7. 2 million clients have left which could have paid $2. 5 billion income. It has been seen that various types of clients have left because of various sorts of issues. The PCI group has sorted these previous CVS Pharmacy individuals into two primary gatherings. To start with, the person who filled a normal of five solutions for every year; they were well on the way to grumble about the pharmacy’s area. The other gathering of substantial clients, who filled a normal of 40 contents per year, was well on the way to leave due to poor help.

Free Flu Shots

Free Flu Shots Influenza A, subtype H1N1 is the most famous swine flu virus. It is endemic to birds, humans, and pigs. The 2009 strain was officially a pandemic from June 2009 to August 2010; the CDC estimates that between 43 and 89 million people were affected, between 195,000 ad 403,000 people were hospitalized, and between 8,870 and 18,300 people died due to H1N1. Influenza A, subtype H3N2 is another swine flu virus. Like H1N1, it is endemic to birds, humans, and pigs, but it has been more widespread than H1N1 for the past ten years. The influenza B virus is less common than influenza A. It affects humans, seals, and ferrets. They all look something like this: This semester I will catch none of these lovely bugs, because I got vaccinated! For free! Every year, MIT administers the seasonal flu shots for free to students, employees, and dependents. Last month’s clinic vaccinated almost 3,000 people in six hours. The process is remarkably efficient. When I showed up at the student center this afternoon there was no line. A nice man gave me a form to fill out and pointed me to a nice lady. The nice lady said hello, commented on my rollerblades, stuck a needle in my arm, pulled the needle out of my arm, and gave me a Band-Aid. The whole process took less than three minutes. Being sick at MIT sucks. About two weeks ago I stayed up until 3 AM baking a cake in the image of Sputnik and talking with friends about math and economics and then woke up with a fever and a cough. The former lasted a few days and the latter turned into something like asthma that’s still not gone. Worse, around this time last year I missed two weeks of class because of a double ear infection (â€"like a double rainbow! with ear infections instead of rainbows! So intense.). MIT Medical, sleep, Ramen noodles, and S^3 are wonderful resources, but it’s still hard to recoup after weeks of missed class. â€"which is why free flu shots and the subsequent decline in fevers and missed classes are awesome. I’m thrilled to say that this year I will not be getting pig flu, or bird flu, or people flu. (At least, not the flavors in the vaccination cocktail.) Not to scale. Common symptoms of the flu include fever, cough, stuffy nose, fatigue, and headaches. Complications include pneumonia, infections of the heart and nervous system, ear and sinus infections, and worsening of preexisting asthma, diabetes, and heart failure. More than 200,000 people in the United States are hospitalized every year due to flu complications. About 36,000 people a year in the United States and 250-500,000 people worldwide die each year from the flu and flu complications. Members of the MIT community can get a free flu shot by appointment with MIT Medical. There will also be another free walk-in clinic on November 14th at MIT Medical for children and families of the MIT community. If you are not at MIT you can get a flu shot at Kmart for $20.50, Target for $24.99, CVS for $29.99 minus a $5 gift card, Walmart for $25.00, Rite-Aid for $27.99, or Walgreens for $31.99. All locations administer the same cocktail of H1N1, H3N2, and Influenza B vaccine.

About Corporate Social Responsibility Project Marketing Analysis - 550 Words

About Corporate Social Responsibility Project: Marketing Analysis (Essay Sample) Content: CSR ProjectNameDateCourseObjectivesOperational objectiveTo be an effective and efficient restaurant that satisfies the needs of the customers by providing high quality products and services through working with highly qualified personnel within 6 months of operations. Marketing objectiveTo attract a high number of clients from a diverse background by meeting their demands using the allocated resources within the first three months of operation.Financial objectiveTo make reasonable profits that will sustain the restaurant by reducing the operational and labour costs throughout the lifecycle of the restaurant. CSR objectiveTo feed the community members who are struggling to feed themselves by providing free meals to at least 20 community members per day by using the profits of the restaurant within the first three months of operations.Satisfaction of the SMART criteriaSMART is an acronym that is used for the purposes of setting objectives that ensures the goals and obje ctives of the organization are met (Goldsmith, 2011). This has been used in setting the four objectives of Crown Community restaurant. All the objectives are Specific, Measurable, Attainable, Realistic and Time-bound. The use of SMART objectives was for the purposes of ensuring that the objectives are realistic and can meet the needs of the community as well as the restaurant. In terms of being specific, the question of who, why, where and which has been used. Measurable involves how much, how many as well as the quantity. In terms of the objectives being realistic, the question of whether the objective is worthwhile was used. The time required for accomplishing the goal is used in the analysis of the objectives. Time is an important factor in a CRS objective (Clapp Rowlands, 2014).Measurable CriteriaThe success of the operational objective will be measured through the ability of the restaurant to satisfy the clients. This will mainly be based on the customer feedbac k with r egard to the quality of services that they received from the staff members. A positive feedback from the customers will be an indication of success while a negative feedback will be an indication of failure. Attracting and meeting the demands of diverse customers will be an import measurement for the objectives. The success of this objective will be measured by the ability of attracting a high number of diverse customers. The success of the restaurant in attracting and meeting the demands of a high number of diverse customers will be an indication of success. However, its inability to attract a high number of diverse and customers and meeting their needs will be considered a failure. The finan...

The Ethical And Religious Debate Over Stem Cell Usage

The ethical and religious debate over stem cell usage and development is hindering our ability to advance medically and cure more disease. The mid 1800s marked the beginning of stem cell research through the finding that some cells had the ability of regenerating other cells. The first embryonic stem cell lines were developed by James Thompson (University of Wisconsin-Madison) when he isolated cells from the inner cell mass of early embryos. In 1998, the same year of James Thompson’s discovery, â€Å"John Gearhart (Johns Hopkins University) derived germ cells from cells in fetal gonadal tissue (primordial germ cells). Pluripotent stem cell ‘lines’ were developed from both sources. The blastocysts used for human stem cell research typically come from in vitro fertilization (IVF) procedures† (AllAbout 2002-2014, 1). This type of embryonic stem cell research quickly fueled ethical controversy. In very simple terms, stem cells are cells that have the strong ability to become any number of other cells. â€Å"Stem cells are distinguished from other cell types by two important characteristics. First, they are unspecialized cells capable of renewing themselves through cell division . . . Second, they can be induced to become tissue-or organ-specific cells with special functions† (NIH 2002, 1). There are two extensive groupings of stem cells in which scientists primarily work with. These include embryonic stem cells and adult stem cells. Embryonic stem cells are â€Å"derived from the developingShow MoreRelatedStem Cells : Research For Disease Modeling And Drug Development1609 Words   |  7 Pages Stem Cells in Research without the Ethical Issues: Ways around Embryonic Stem Cells Deborah Baluyot Western Governors University Abstract: Using various academic journals and articles found online (Internet), this paper seeks to cover the use of human stem cells (hSCs) in research for disease modeling and drug development. Specifically, the ethical controversies that come with using embryonic stem cells (Lo Parham , 2009) and possible ways to get around them, will also beRead More A Look at Stem Cell Research Essay1424 Words   |  6 PagesA Look at Stem Cell Research Research in the development of stem cells has become increasingly popular over the past decade. The fascination in the study of stem cells by scientists comes from the mystery of what the essential properties are and how cells differ. With the discovery of determining how stem cells are self renewing and identifying what causes stem cells to become specialized leads to the ability to create more cell-based remedies as well as preventing birth defects, more preciseRead MoreEthical Concerns Of Stem Cell Research1508 Words   |  7 PagesEthical Concerns of Stem Cell Research This day in age disease, infection, disorders and mysterious syndromes are more present now than ever. */***You forget to wash your hands after using the restroom? You just spread viruses like E.Coli and put someone s life in danger*/***. But in a world full of diseases that are seemingly becoming harsher and more resistant to conventional treatments, answers to the latest ailments are popping up in the form of miniscule pieces biological tissue called stemRead MoreThe Controversy Of Eugenics And Genetic Engineering1632 Words   |  7 Pageshumanity has made great strides in the science of genetics. In that time, there have been some subjects that have been highly controversial: eugenics and genetic engineering. The history of these topics is colored with ethical and moral quandaries that have been topics for fierce debates since the early 1900s, and they continue to this day. Eugenics was defined by Francis Galton as â€Å"the science which deals with all influences that improve the inborn qualities of a race† (Galton 1). To put it in differentRead MoreStem Cells And The Human Body1170 Words   |  5 PagesStem cells are different to all other cells in the human body because they have unique abilities to divide repeatedly, make many copies of themselves or differentiate into specialised cells such as skin cells, immune cells or nerve cells. Stem cells are also described as unspecialised because they are not yet advanced to perform an exact function. However, each of them has the potential to develop into one of a number of different specialised cell types depending on the body’s needs at a particularRead MoreEssay on Stem Cell Research977 Words   |  4 PagesStem cells are cells that go through mitosis and separate into special cell types. Stem cells have the capacity to renew by their selves, resulting in more stem cells. Stem cells a re capable of performing a specific task, such as regeneration and replacement of a damaged or a diseased tissue. There are billions of cells, all with their own music. As the brain develops, it turns out theyre pretty harmonious—an orchestra of keyboards (Zerhouni, 2).The two broad types of cells are embryonic stemRead MoreA Research Study On Stem Cell Research2115 Words   |  9 PagesStem cell research, through its ethics, methods, and funding, has caused great controversy over the past several decades. Scientists, medical specialists, religious groups, spiritual groups, the government and the public have devoted a major interest in this subject. Some portray stem cell research as a dangerous, inhumane study whereas others see it as a growing beneficial factor for opportunity of the advancement of the medical world. Stem cell research has been proven to aid various diseasesRead MoreEssay on Stem Cell Research2004 Words   |  9 PagesThe society has evolved over the decades. Medical advances, greater technologies, better understanding of the world around us, the sky is the limit! The progression of a society is astounding from where it was just twenty years ago. One is able to do things that the forefathers would have never dreamed! Science has discovered ways to travel to the moon and back, reach some of the deepest depths of the oceans and discover new species, and drive hybrid cars. The achievements of today’s society haveRead MoreThe Heated Debate Concerning Stem Cell Research Essay2353 Words   |  10 PagesThe Moral Debate over Stem Cell Research President George W. Bush looked stern and confident as he addressed the American people on August 9th, 2001. It was an historic day for the 43rd president, as he explained the debate surrounding embryonic stem cell research, including its possible benefits for science but also its problems surrounding morals and ethics. â€Å"The issue is debated within the church, with people of different faiths, even many of the same faith coming to different conclusionsRead MoreThe Importance of Stem Cell Research Essay1649 Words   |  7 PagesParkinson’s disease (Watson, Stephanie, and Craig Freudenrich, Ph.D). Diseases such as above kill off important cells that reproduce rapidly to help the body function normally. Well, what alternatives does one have to turn to when the time clock runs out for all cells, resulting in death. Stem cell usage is a second chance given that doesn’t set death as an essential from these fatal diseases. Stem cell research is an unaware issue to society that could possibly be the antidote to saving lives, and to others

Social Workers And The Human Rights - 987 Words

5. After reflecting on my experience with whole CARES project, I have been able to connect it to several materials that we have covered in class throughout JanTerm. For starters, advocates and social workers are essentially the same, but there is a power struggle. Advocates face more of a struggle compared to social workers, because people don’t value us a majority of the time. Only if we are lucky, we will find a client that wants our help. The next connection that I made was that we can relate social workers and advocates together. Both social workers and advocates are trying to fight for the enhancement of human well- ­being that will help meet the basic human rights and needs of all people. Many social workers and advocates believe that it’s important for all humans to know their rights, because those rights can help provide them their basic needs for life. Those rights include shelter, food, and water. From working with Legal Aid on this project, I was able to witness that some of the DPSS workers were not fully committed to their duty in bettering the lives of applicants/participants who are in need of their basic human rights. Another connection that can be made is that, we as advocates are using the law to justify why a certain person is entitled to the benefits that he/she is asking for. In a way it’s as if we the advocates are the clients lawyer. Except for the fact that we are doing this for the experience rather than being hired by the clients themselves. AsShow MoreRelatedHuman Rights Is A Global Issue Essay1622 Words   |  7 Pages1 Human Rights play a role in everyone s life, but not everyone recognizes it. Human rights means being able to hold hands with the person you love without feeling shame, work where you are qualified to work without your skin color or sexual orientation being the reason you cannot; it means having the right to be human, making choices and mistakes. I hear and see these type of things every day; people being ignorant and neglecting the notion that all humans are equal. I often witness people inRead MoreSocial Welfare Essay719 Words   |  3 Pagessame. Some of t hese routines, would include education, social life, and most important of all career perspectives. Rules and procedures vary from the different business you apply to however do the different rules and procedures vary from the countries that business thrive from? The purpose of this essay is to describe the differences and similarities from the National Association of Social Workers and the International Federation of Social Workers. The difference between the NASW and IFSW is thatRead MoreIntegrative Reflection : Veterans Are Underserved And Need Tremendous Help1602 Words   |  7 Pagesincreasing; there is a large demand for social workers to provide them with supportive services. Many veterans struggle with readjusting to civilian life after deployment, while others struggle with invisible mental wounds from war trauma. Unfortunately, many of these veterans are returning to the United States without adequate support services and their human rights are being compromised. The social work profession is dedicated to serving the nation’s veterans. Social workers strive to empower the veteranRead MoreThe Concept Of Social Work1347 Words   |  6 PagesConcept of Social Work Nakia L. Bell University of South Alabama Abstract This paper is a brief summary of the concept of social work. I will attempt to answer the following questions: 1) What is social work? 2) Why is social work a profession? 3) How does one become a social worker and what does it mean to be a social worker? 4) What are the basic social work values and why are these important? Lastly, 5) Why are diversity and social and economic justice important concepts for social workRead MoreAnalysis Of Iain Ferguson s Analysis On Where Social Work867 Words   |  4 Pages 1.) Iain Ferguson’s analysis on where social work lies is an eye-opening account on how social work is perceived by the state and by those who social workers are fighting for. By both state and those who are receiving social work care, the perception is clear; social work is perceived to be a form of social control on one end of the spectrum, and on the other a problematic profession in which workers side with their clients. The ideological clashes that arise between society, citizen, and familyRead MoreSocial Worker And Social Work Essay1076 Words   |  5 Pagesdefinition of what social work is. My view of social work was based off of movies that portrayed social workers as individuals who only worked with children. In these movies, the social worker was known as the Child Protective Agent and was called in when a child or children were being mistreated. After taking this course, I now know that my idea of a social worker, although right, was only the tip of an iceberg. The social worker does not only work with children, they work within a large social system thatRead MoreThe Code Of Ethical, Principle, And Guidelines1345 Words   |  6 PagesGuidelines. Social workers work with conflicting interests and competing rights to support, protect and empower people, statutory duties and other obligations that may be coercive and restrict people’s freedoms. Social work is an interrelated system of values, theory and practice. PRACTICE Social work practice addresses the barriers, inequities and injustices that exist in society. It responds to crises and emergencies as well as to everyday personal and social problems. TheyRead MoreThe Effects Of Free Trade On Economic And Social Human Rights1371 Words   |  6 Pagesnegative and positive consequences for workers as well as consumers. While free trade agreements stimulate and build economies, this is often done at the expense of the very workers who work tirelessly to make a living and build the economy. This paper will discuss the positive and negative consequences of free trade on economic and social human rights. This paper will also outline whether or not sweatshops have a positive or negative impact in the lives of workers. It would be ineffective to fully discussRead MoreSocial Care Environment: Ethical Practice Essay1050 Words   |  5 PagesWhen working in a social care environment, ethical practice plays a major part in every aspect of your work. This ess ay will explain what ethical practise is, how it affects the social care industry, and some examples as to how it could play an important role in daily work. Ethical practise is difficult to properly define. â€Å"Caseworkers, supervisors, and other staff should be guided by an overarching set of ethical standards that inform their decision-making and conduct when working with childrenRead MoreThe Generalist Social Work Practice1210 Words   |  5 Pages In the generalist social work practice, a social worker is a change agent due to the expansive and complex umbrella of social and human services and roles. A change agent works to promote positive changes for the well-being of an individual, family, group, organization or community. In order to fulfill the tasks of a social worker, one should be trained and equipped with a wide variety of skills: such as setting appropriate boundaries, possessing and utilizing self-awareness and the ability to counsel

The Love Song Of J. Alfred Prufrock - 1422 Words

Imagine going out to a bar alone for a few drinks. Now imagine an attractive person sitting across from you. What do you do? Do you get up to talk to that person or continue drinking in solitary? Now consider the time spent dawdling away thinking of what you can be doing. Although most people may not realize how much time they put into actually thinking about their choices, it happens much too often.While most of our minds are busy thinking of what we can be doing, we neglect to consider that our repetitive, physical idleness during our indecisive thoughts are examples of great boredom. These ideas of boredom can be represented in T.S. Eliot’s poem â€Å"The Love Song of J. Alfred Prufrock† where Prufrock experiences different types of boredom†¦show more content†¦He says â€Å"To lead you to an overwhelming question †¦ Oh. do not ask. ‘What is it?’ Let us go and make our visit (10-12).† Prufrock wants to act on his actions, but wonder s what will happen and if his experience is worth the time after all? Or does he fear that whomever he is with questions the purpose of their interaction as well? Either way, he is overwhelmed with the thought of whether or not he should make a move. Thus leaving his ponderous thoughts meaningless. There is only time passing due to his fear of moving forward. According to Lars Svendsen in â€Å"The Philosophy of Boredom†, when we are bored, we tend to find meaning in what we are doing so that it is not boring. Prufrock seems to ignore the purpose of his lack of actions and social interaction, but dwells in his present thoughts. On the same note, Prufrock’s fear of making a decision is also another sign of boredom in which he lacks the ability to measure the quality of his actions. He says, â€Å"And time yet for a hundred indecisions, and for a hundred visions and revisions, before the taking of the toast and tea† Prufrock is unable to make a decision, he is saying there is time to decide and not decide. Although in his case, he fails to act on his wishful thoughts of socializing with a woman. In a way, he is justifying his idleness by contemplating that there will be more time to act. According to Svendsen, he refers to how we distinguish the quality of our actions and how at times weShow MoreRelatedThe Love Song Of J. Alfred Prufrock1647 Words   |  7 Pagesseen in T.S. Eliot’s work The Love Song of J. Alfred Prufrock. The main character, Prufrock, plans to ask the woman he loves the overwhelming question of marriage, but due to his pessimistic outlook, he became hesitant and self conscious. Surges of insecurity arise, and instead of proposing his love, Prufrock delays the question and spends the night talking nonsense to avoid the situation. In the end, Prufrock’s insecurities and fear of rejection alter his feelings of love into a sense of emotional protectionRead MoreThe Love Song Of J. Alfred Prufrock970 Words   |  4 PagesNever in Love When reading the title of T.S Eliot’s â€Å"The Love Song of J. Alfred Prufrock† it is believed we are in store for a poem of romance and hope. A song that will inspire embrace and warmth of the heart, regretfully this is could not be further from the truth. This poem takes us into the depths of J. Alfred Prufrock, someone who holds faltering doubt and as a result may never come to understand real love. â€Å"The Love Song of J. Alfred Prufrock† takes us through Prufrock’s mindset and his self-doubtingRead MoreThe Love Song Of J. Alfred Prufrock1072 Words   |  5 Pages We may never be given a second chance to do something daring ever again so we seize the day! However, people like in J. Alfred Prufrock make the attempt to do but it doesn’t work. â€Å"The Love Song of J. Alfred Prufrock,† written by T.S. Elliot, essentially is about a simple man that wishes to ask a question, although the question is never revealed, the reader is taken on journey the with the speaker, only to find that they have spent a lengthy amount of time of their lives without ever asking theRead MoreThe Love Song Of J. Alfred Prufrock Essay1928 Words   |  8 PagesHuman Voices Wake Us and We Drown’: Community in ‘The Love Song of J. Alfred Prufrock’,† James Haba contends that the repeated use of â€Å"you†, â€Å"we†, and â€Å"us† in T. S. Eliot’s â€Å"The Love Song of J. Alfred Prufrock† creates a personal ambience around the reader and Prufrock. Because of this, Haba argues that Eliot’s use of personal pronouns and references produces a sense of community and intimacy between the reader and Prufrock (53), even though Prufrock seemingly struggles with emotions of intimacy andRead MoreThe Love Song Of J. Alfred Prufrock915 Words   |  4 PagesThe Love Song of Alfred Prufrock: Taking the Love out of Song A tragedy in a poem is usually characterized as an event that has a tragic or unhappy ending. They generally are used to teach morals or lessons. T.S. Eliot’s, â€Å"The Love Song of J. Alfred Prufrock†, is considered a tragedy because of the way Eliot uses four different writing styles: word choice, figurative language, images, and biblical allusions. Using these styles, Eliot acknowledges the tragic endeavor of single, reclusiveRead MoreThe Love Song of J. Alfred Prufrock1729 Words   |  7 PagesThe Love Song of J. Alfred Prufrock The dramatic monologue â€Å"The Love Song of J. Alfred Prufrock was written by Thomas Stearns Eliot and published in June of 1915. Eliot was born in St Louis, Missouri on September 26, 1888, where he grew up and lived until the age of eighteen. After high school, Eliot studied at Harvard University in Cambridge, MA and the Sorbonne in Paris, France. Eventually, Eliot ended up in England where he married his wife Vivien and spent the remainder of his lifeRead MoreThe Love Song Of J. Alfred Prufrock1125 Words   |  5 Pagesmodernism. The Love Song of J. Alfred Prufrock, despite being one of T.S Eliot s earliest publications, still manages to remain one of the most famous. He uses this poem to not only draw out the psychological aspect of members of modern society, but also to draw out the aspect of the time that he lived in. The speaker of this poem is a modern man who feels alone, isolated, and incapable of making decisive actions for himself. Prufrock desires to sp eak to a woman about his love for her, but heRead MoreThe Love Song Of J. Alfred Prufrock986 Words   |  4 PagesIn The Love Song of J. Alfred Prufrock by T. S. Eliot and Dover Beach by Matthew Arnold the poets utilizes poetic devices to convey their respective themes. Through use of symbols and metaphors, the speaker in The Love Song of J. Alfred Prufrock displays his fears of the changes brought with the younger generation, and isolation from the changing society. The speaker in Dover Beach, utilizes symbols, metaphors, and similes to state that the younger generation has less faith than the older, and societyRead MoreThe Love Song of J Alfred Prufrock1966 Words   |  8 Pagessymbolism to capture the readers attention in The Love Song of J. Alfred Prufrock. The poem has a dramatic discourse. The percipience of lifes emptiness is the main theme of the poem. Eliot exhorts the spiritual decomposition by exploring a type of life in death. T. S. Eliot, who in the Clark Lectures notes, Real Irony is an expression of suffering(Lobb, 53), uses irony and symbolism throughout the poem to exemplify the suffering of J. Alfred Prufrock who believes he is filled with spiritual morbidityRead MoreThe Love Song Of J. Alfred Prufrock1005 Words   |  5 Pagesâ€Å"The Love Song of J. Alfred Prufrock,† published in 1915, was written by a man named T.S. Eliot. The speaker of the poem begins to describe an evening that appears to be somewhat romantic and a little mysterious. As the reader progresses into the poem, the mood soon fades and the reader starts to figure out that this evening is not what they pictured. â€Å"Acquainted with the Night† is a poem written by Robert Frost. The poem was first published in 1927. The speaker of the poem has a similar mood as

The Evolution Of Parenting And Styles - 920 Words

The evolution in parenting and styles has changed so drastically over the years. From things parents had for their children, to disciplinary tactics, and family values are something that every day in the world is constantly changing. My mother and I often have conversations about my childhood and her childhood and how different things are today then they were sixty years ago when she was a small girl. Media has now played a major role in life today with all the technology and trends that children are trying to mimic. When my mom was eighteen she had her first child. She overcame raising small children with her boyfriend who was suffering from ALS. After losing him shortly after her second child was born she now faced the life of living as a single parent. Being a single parent then and now I think is completely different. The world to me, didn’t seem like such a scary place back then as it does now. She has often told me how the cost of living was much cheaper, more things were available, like finding babysitters for example. It’s hard to find a good babysitter these days because people aren’t who they seem to be anymore. Everyday you read the paper or watch the news and see more and more horrible things happening all over the world and even in our own cities. The United States, which at one time I thought was one of the safest places to live, now seems like a scary place to not only live but raise children . I am a single parent and feel like I have a hard time findingShow M oreRelatedInfluence of Nuclear Family to Development of Antisocial Behaviour795 Words   |  4 Pagesthe first teacher of any child. Therefore, the family a child grows in has a major part to determine how a child will turn out to be later in life. A child is a product of his/her family. There has been a major evolution of the structure of a family because of globalization. The evolution has effects both positive and negative on child’s social behavior. Globalization has made even the women going out to work as opposed to the traditional woman whose responsibility was mainly home keeping and motherhoodRead MoreAnalysis Of Willy Miller s A Salesman 1306 Words   |  6 PagesIn order for Biff and Happy to flourish and mature as people to their full potential, Willy must fulfill his duty of raising them with strategies that oblige wisdom and evolution of their personal selves. Willy engages in fulfilling this duty from three angles linked together by his amicable methods. Exaggeration is one of the many ways in which Willy attempts to be affable with his sons. He constantly â€Å"talks himself up† glorifying his ‘momentous’ title of a notorious salesman. â€Å"Go to Filene’s, goRead MoreThe Gap Between Wealth And Poverty1351 Words   |  6 PagesSuperior†, talks about the differences Western parenting and Chinese parenting. She also lists some rules that she would not allow her two daughters to do, which seem tough and strict to western children. Amy Chua also uses her daughters’ examples to illustrate why her Chinese parenting is more successful than her husband’s education to the children, as she compares Chinese parenting and Western parenting. Then people would ask, why the parenting style is so different between east and west? ProbablyRead MoreNeuroticism Is A Dimension Of Temperament That Can Potentially Play A Role1057 Words   |  5 Pagesenvironmental stressors, there is also speculation on parenting styles that can give rise to neuroticism. Three highlighted parenting styles are: low responsiveness, intrusive and controlling, and positive attachment. Positive attachment (protective factor) enhances the child’s ability to cope and their sense of self-efficacy. Children with unresponsive parents, show a persistent low sense of control over their environment. Lastly, parenting styles that are intrusive or over controlling (â€Å"snowplow†)Read MoreThe Emotional Link Of Attachment1661 Words   |  7 Pagesin Berk, 2011, p. 264). However, by the second half of the first year, infants begin to develop attachments towards anyone who responds to their needs. The work of psychologists Mary Ainsworth and John Bowlby embarks on deeper insight into the evolution of attachment in early childhood. Bowlby developed four phases of attachment beginning at birth: pre-attachment, attachment in the making, clear-cut attachment and the formation of a reciprocal relationship. Throughout the first three phases, nonverbalRead More Beliefs Taken to the Extremes Essay1623 Words   |  7 Pageschildren, and not teaching vital principles reducing childrens understanding of the world.      Ã‚  Ã‚  Ã‚  Ã‚   On the subject of education the Religious Right takes the belief that only certain subjects should be taught in school and others, such as evolution and alternative sexualities, should be banned outright. Also the Religious Right promotes mandatory prayer in school regardless of personal preference.      Ã‚  Ã‚  Ã‚  Ã‚   When the Religious Right views an institution like the American library systemRead MoreBowen Familys System Theory And Structural Family Theory Analysis1583 Words   |  7 PagesShe was so preoccupied with spending time with me she hardly ever made time for herself nor time for her marriage that was on the rock. Essentially, her emotional reaction as a result of my fathers absence created significant changes in her parenting style. My mother was often demanding, critical, and resentful about anything I wanted to do outside the family which impeded my need for self- autonomy and independence as a developing adolescent. I hardly ever hung out with friends and she repeatedlyRead MoreSymptoms And Diagnosis Of Adhd920 Words   |  4 Pagesof Ritalin and other prescribed stimulants raise a few questions about the ethical side of using such powerful substances that affect the human brain, mind and human behavior. Is the medicalization of the society one of the underlying reason of ‘evolution’ of ADHD? Treating every malady, every disorder, every illness, every pathology and all abnormalities with medicines seems like a prevailing tendency in our society. Pills are just a quick fix. So is Ritalin and other prescribed stimulants. JustRead MoreAttachment And Loss Volume 11020 Words   |  5 Pageswith a wire feeding model and a cloth covered model, they would feed from the wire model but go for comfort and reassurance to the cloth model. Harlow also noted that the monkeys went on to have difficulties with relationships, sexual function and parenting. He concluded that the early deprivation they had endured had caused lasting impairment to their emotional and social development and that a critical period for them to form attachments with other monkeys had been missed, causing permanent damageRead MoreMy Evolution As A Parent Educator989 Words   |  4 PagesMy Evolution as a Parent Educator Before this class began I would get nervous before I would teach, but I enjoy teaching because I learn a lot from it. In this particular class I was more anxious to teach than normal because I knew I would be teaching parents. It made me feel uneasy teaching parents how to parent when I am not even a parent myself. In class I was able to get very comfortable teaching. The first time I taught my peers I was a little nervous, but after that I was not nervous at all

Great Leadership Free Essays

Great leadership is a rare skill. It is much more rare than most people realize. For most people it doesn’t come naturally. We will write a custom essay sample on Great Leadership or any similar topic only for you Order Now It is amazing how many organizations are successful even though they have only marginally competent people leading them. Many times this is because the structure of the organization helps make up for a leaders short comings. Sometimes it is because a particularly talented staff that makes up for the leaders deficiencies. While great leadership skills can make someone successful, the inverse is not true. Being successful doesn’t make you a good leader. If you are looking for leaders to learn from make sure you are looking for people who actually have good leadership skills and not just someone who is successful. You can’t assume that someone is a good leader just because they have had success. Many times people try to emulate people who have had success and try to follow their leadership styles. While this might be a good thing people often end up mimicking the bad habits of individuals. Don’t assume that someone’s leadership style is effective just because they are successful. Many times they may be successful in spite of their leadership skills not because of their leadership skills. A good organizational structure can often hide someone’s poor leadership skills. Many times leaders are simply riding the wave of momentum from an earlier success that their leadership skills may have had very little part in actually creating. Actually creating. Communication skills, is an important element. Communication will help the leader to easily interact with people and his followers. By having good communication skills with others, the leader can give and get opinion, shares ldeas and so on. Commuincation is important to avoid miscommuincation in an organization. A leader should have this skill to interact with his client from different language and background as well. Listening skills also important, a leader should listen to his followers, and get feedback from them. Feedback from the followers is important by this way the leader gets to know about the followers better. This help to improve the job too. Besides this, a leader should have a clear vision on what he is doing. Vision will gives the leader a clear mindset on what he is doing. Important to have a vision and working towards achieving it. For example in an organization without a clear mindset a leader will not have a proper and clear mindset to get things done. Passion or desires. It important to have passion towards the job we are doing . Without passion or desires we will not fell satify with the job we are doing. Passion is the door of achievement. Positive attitude. A good leader should have a positive attitude and positive thinking. By being a positive person it gives a lot of inner strenght and bulid confident in a person life. Positive mindset and attitude always help to understand and gives a good solution to the problem. A leader has to be a good problem solver as well. To solve the problem the leader has to be calm and does not blame others for his mistake. A leader should find the solution to every problem he come across in life. A leader should not run away from the problem but stand and face it will full confident. Futhermore, a leader should always be focused on what he is doing to achieve his goals. Focused and always work closely to achieve his mission and vision in life. By being focused in life it will be easy to achieve their dreams. A leader should be a good example to others. In other words be a set of example to others by having a strong character and also able to lead his followers. Be an example by having a good and pleasant personality, be a confident and etc. A leader should be a risk taker. Risk taker in what he is doing. For example bring in new product or giving a solution to the problems. By being a risk taker it will motivate to be a good leader in future. A leader should not be scared to try something new but a leader should accept to the changes in the organization. A leader should also be tolerant and always remain calm. A leader should be patience and calm at all the time, especially went making a decision. A leader has to have a control of emotions too. A leader cannot bring his famliy problem to the office. A leader should always show a profesional attitude. Futhremore, a leader should always have am important element which is honest and intergity. For example a leader should be an honest person. In and company; a leader should be a good example and must be honest to take over responabitily. Honest by being trust by others is important to create the trust. Dedication towards work is a must. The leader should havr the feel of dedication to wards his job. By having the feel of dedication the leader will feel tha he has the full responibolity towards his job. A leader should be an ambitions person. A leader also must like new challenges in life and always wants to learn something new in life. A leader should be a disciplined person. Disciplined refers to have control in what he is doing, A leader should be diciplined by being disciplined and following the rules and regulations of the company or the organization. A leader must show a very good example to others. A good personalities is important in being a leader. A leader should know how to be persentinfront of others. Foe examlpe the leader should know how tgive a good persentationinfrornt of others as well. Be a leader has to be courage and brave to face any kind of situation in life. A leader should also protect his followers as well. Not only protect them but giving them strenght and courage in what ever they are doing. A leader should also be a good teacher ti his followers and guide them went they fece difficult in solve any task. Leader havetoshould give 100% of committed to his job. It is important to give 100% of committed in what he is doing. A leader should also be a good role model to others. Leader has to be an example by having all the good characteristics in himself. Being leader is not a simple thing. A leader has to overcome all the opticsal. A leader should remain calm in what ever problem comes to him. Example of a leader our DR. Seri Mahathir, had been a good leader to our country Malaysia. He had ruled the country for several years. He also had work hard to bring success to our country. A leader shoud have the charchater of care for the team. Care to the team refers to understand the followers have a close ralationship with each of them. Listen to them gaving them space and freedom to think and give opinion too. Besides this having a often meeting with them to know their process by weekly meething and can give them enough of traning to each task or projects thea the followers are doing. Praise the followers after each task or projects that they are doing. By just appreciate them for a good job. Foe example just saying them well done or thanking them will make a different to them and this will encourage them to do better job in the future. A leader should also accept critism from others. A leadr should accpet critism as a feedback and work to be a better person in life. A laeder should not be arrogant to his followers to have a good working enivorment. Puncity is also an importantto be leader. By being on time for meeting or wokt it will set a good example to his followers to follow it. How to cite Great Leadership, Papers

Prevention And Control Of Dust Explosions †MyAssignmenthelp.com

Question: Discuss about the Prevention And Control Of Dust Explosions. Answer: The fast detonation of minute particles hovering in the atmosphere often but not present always in encompassed place is dust explosion. It can take place where the presence of any isolated powdered explosive material is in higher concentrations in the environment or other gaseous means, which are oxidized. Dust explosions are a common hazard in grain elevators, in coalmines and other industrial territories. It can be differentiated as primary and secondary in nature. The dust explosions, which are primary, may happen within the equipments of process or same enclosure. These are constrained by pressure release during purpose-made ducting to outer environment. The dust explosions, which are secondary, are the outcome of dust accretion inside a construction being disturbed and aroused by the primary outburst which results in more hazardous unrestrained detonation within the place of work (Sattar et al. 2014). There are five necessary conditions for a dust explosion- an explosive dust, a n explosion source, an oxidant, dust is hovered in the air at an adequate high concentration and the area is compacted. Dust explosion can cause severe destruction to tools, structures and employees from violent overpressure or trembling effects. Flying items and wreckage can also cause additional damage. The sudden diminution of oxygen causes asphyxiation in a tight encircled space. This essay describes about the prevention and control of dust explosion. Dust explosion generally stays from one to a few seconds after explosion and it takes place within a limited volume because ignition occurs so swiftly that the investigation information tends to focus only on post explosive observations. A study of losses due to dust explosion experienced by companies warranted by Factory Mutual and its subsidiaries during 1983 until 2006 supplies some insight into the loss trends of explosions related to dust (Addai, Gabel and Krause 2015). There were 166 dust ignitions, which resulted in $284 million in loss of property during that period of time (Addai, Gabel and Krause 2015). Woodworking experienced the highest number of losses (38.5 percent) which is followed by food processing (15.6 percent) and metal processing (10.8 percent) out of those 166 incidents and these three industries jointly report 65 percent of the incidents and the rest 35 percent of dust explosions extended out among nine other industries (Addai, Gabel and Krause 2015). The dust collectors are the important piece of equipment to experience ignition so far accounting almost 40percent of the incidents (Addai, Gabel and Krause 2015). There are several reasons among which the first reason is that the dust collector deals with dust, which is always suspended, in air (Kadri, Birregah and Chatelet 2014). The second reason is these systems are designed to handle equipments that are produced somewhere else and the source of ignition may be secluded from the dust collector (Kadri, Birregah and Chatelet 2014). There are several causes of dust explosion which includes smoldering nests, hot surfaces, and electrostatic discharges between two metal electrodes, burning particles, electrical apparatus and other sources (Yuan et al. 2015). Smoldering nests are formed from heat caused by friction such as cutting, by the accumulation of powder, by heating which is linked with searing work on tools and canals that contains dust deposits and by sources of heat that are small. There is a possibility for the ignition of dust explosion if the smoldering nests are uncovered to explosive dust cloud in an enclosed space. According to the tabulation chart of ignition sources implicated in 426 German dust explosions from the year 1965 to 1985 written by Eckhoff point out that smoldering nests were the most ubiquitous cause of dust explosions in silos (28percent), dryers (29percent) and the ignition source which is used as second most recurrent source in dust collector explosions (11percent) (Eckhoff 2013). A ccording to reports, smoldering nests were bad sources of ignition for dust clouds while flaming nests caused ignition more rapidly (Fabiano et al. 2014). Krause presents a numerical method and Hensel through which non-steady fields of temperature can be calculated (Murillo et al. 2013). The temperature that is responsible for the hot surface explosion of dust cloud has been considered as universal constant for a specific cloud in past. It is to be noted that hot surface detonation temperature of dust clouds which are so minimal that it differ drastically with scale all along with the dimension of hot surface related to dirt cloud. Both distinguished basic understanding and distinguished testing approach are needed. There are certain materials that are susceptible to heating itself and can direct to impulsive blast-off. The principal chemical reaction is the reaction, which is oxidized in low level, and the materials which can self heat by oxidation at low temperature are ABS resin fine particles as well as activated carbon and other substance intermediates (Hedlund, Astad and Nichols 2014). It is to be notified that the electrostatic release between two metal conductors that are used to create contact of electricity with few parts of circuit can be created through various customs such as by release of static electricity, failures in electric circuits and in switch. Echkoff has discussed about the impact of dust distinction on MIE of Ferro combination dust (Holbrow 2013). The distinction of dust was individualized only as a mass proportion better than a random mass in the past, which complicated the analysis of experimental data that was published and research, is required which will be more systematic to elucidate the prcised influence of particular size. Lorenz and Schiebler investigated the development of temperature as well as pressure in the spark channel for the duration of its configuration as well as its expansion (Xu et al. 2013). The thermal radiatio n that helps in cooling canals and the reliable capability of a certain released electrical energy sets fire a dirt cloud on material glint features, which were highlighted, is also included. Impact spark is a complicated process, which means the explosion of dirt clouds by minute smoldering metal elements. These sparkles are induced with the help of fast collision between solid equipments amongst which one is metal. There are various theories, which describe both impact and ignition, and such theories include various intricate sub processes. The first is the creation along with the fast warming up of the metal element with the help of collision whereas the subsequent one is the explosion of the rapid warm element along with succeeding burning process and thirdly it is the heat transmission of the dust cloud which in due course identifies whether explosion happens or not (Mittal 2013). According to the experiment done by Proust the least laser ray power needed for exploding dust clo uds with the help of heat is absorbed by a firm target heated with the help of laser ray (Rademaeker et al. 2014). Numerous workers including Wolanski and Klemens studied instigation of dust ignition by shock waves (Mannan 2013). The application of full confinement is restricted because of expensive equipments. Yet, the technique is used in a few unique cases such as when dust becomes extremely poisonous and entirely dependable, detention is entirely necessary while present experimental techniques permit perfect prediction of utmost achievable ignition pressures in plain containers with point resource explosion, plan of pressure defiant process tools maybe complicated. The usage of finite element calculation method seems to be increased to achieve improvised design. The purpose of ignition seclusion is avoiding dirt detonation from scattering from prime ignition position towards further procedure units. The fundamental understanding of blaze transmission and stress build-up in interrelated vessels is needed for arrangement of presentation criteria of a number of types of active and passive division tools. Holbrow presented rational quantitative direction for the design of consistent method tools based on rest raint and explosion venting from similar experiments in the UK (Holbrow 2013). Partial inerting is comparatively a fresh conception for extenuating dust detonation. The diminution of oxygen in the atmosphere decreases both explosion reactivity and ignition rate of dust cloud. The explosion risk can be reduced with the help of fair reduction of the content of oxygen. Explosion releasing is the most broadly used process for extenuating dust ignition. The improvised edition of VDI and NFPA guiding principles for sizing of dirt ignition events are presented by Tamanini and Valiulis (Rockwell and Rangwala 2013). Several techniques were developed for removing harmful effects of combustion from releasing aperture. Ural and Lunn have studied the impact of escape ducts on the utmost pressure of explosion in the discharged container (Rockwell and Rangwala 2013). Automatic explosion repression is the active technique for dust detonation alleviation, which is relatively complex and costly. This method is used generally when simpler as well as cheaper methods are insufficient. Tyldesley reported that superheated water can be an effectual applicant in some circumstances and Moore as well as Chatrathi and Going assessed the appropriateness of different suppressants (Russo et al. 2013). Moore and Siwek encapsulated their wide-ranging multilayer trial work on control of dust ignitions while Chatrathi and Going presented an abstract of present knowledge along with philosophy for executing usual ignition control systems (Russo et al. 2013). Brehm studied the power of eminent primary temperature of ignition dust cloud on the efficiency of a usual ignition repression system (Rademaeker et al. 2014). CEN, the European standardization association has created an outline set for plan of ignition repression systems, which appears to introduce better elasticity than the conventional approach. Therefore, it can be said that if the turmoil stage of homogeneous state of the cloud of a part icular dust in existent process situation decreases than those which are created with the help of conventional usual VDI-technique of generation of dirt cloud it might be considered as the plan of the repression proposal. Workplace can eliminate one or more elements from fuel, ignition source, air, confinement and dispersion to prevent dust explosions and can consider certain control measures such as removing combustible dusts, providing controls to minimize the threat, providing additional controls to diminish the consequences (Xu et al. 2013). The threat of dust explosion can be eliminated if the amount of dust present is adequately less. Several control measures for dust explosion includes dust control, control of ignition, explosion relief and venting, training and awareness and personal protective equipment. Well-made and well-maintained Local Exhaust Ventilation (LEV) systems can confine dusts efficiently to avoid needless diffusion of explosive dusts in workplace. LEV systems can be executed at suitable places, which cause blazing materials to extend an outburst within the LEV system. The implementation of appropriate housekeeping and safeguarding programs for dust collection systems and filter s can control dust explosion. Sweeping tends to cause more scattering of dust particles so vacuuming or wet cleaning methods are preferable in workplaces. The usage of appropriate flame-resistant tools or non-sparking equipments in areas handling explosive powders can help in ignition control. Involuntarily discharged effectual bonding and powder grounding management units can be cause of explosion to thwart the amassing of electrostatic charges. Therefore, usual continuity testing should be executed to make certain the helpfulness of bonding and grounding. Ignition relief escapes should be located away from work areas or pathways to protect persons at work; detectors for sparks or glowing materials like grinders, LEV ducting should be installed. The areas that handle combustible dusts should be separated from other parts of the workplace and should be secluded with obstructions such as blocks, puzzles along with isolation regulators. Training in addition to refresher lessons should be provided on explosive dust hazards and its control to those persons who are involved in work with explosive dirt. The combustible dust hazards and its physical properties should be conversed clearly and safe management practices and precautions should be taken to control dust explosion. Personal protective equipment (PPE) should be provided to the workers who work with explosive dusts such as static dissipative safety shoes, clothes that are fire retardant. Workplaces can also refer to UK Health and Safety Executives Guide on Safe Handling of Combustible Dusts. They can refer to the NFPA 654 and Standard for the Prevention of Fire and dust Explosions from the manufacturing, processing and handling of combustible particulate solids and WSH Councils Workplace Safety and Health Guidelines on flammable materials should be given to the workers as well (Russo et al. 2013). It is to be concluded that dust explosion should be prevented and controlling measures should be taken by people in order to eliminate the hazards of dust explosions. Dust explosions can affect industries, workplaces, coalmines and other locations because an explosion source, an oxidant, or an explosive dust causes it. It causes tremendous destruction to equipments, employees who are working in coalmines and other workplaces. It has been studied that several industries has suffered a huge loss due to dust explosion. There are certain control measures to eliminate dust explosion such as ignition control, control of dust, relief and venting of explosion and providing training and awareness to the workers in workplaces. References Abuswer, M., Amyotte, P., Khan, F. and Morrison, L., 2013. An optimal level of dust explosion risk management: framework and application.Journal of Loss Prevention in the Process Industries,26(6), pp.1530-1541. Addai, E.K., Gabel, D. and Krause, U., 2015. Explosion characteristics of three component hybrid mixtures.Process Safety and Environmental Protection,98, pp.72-81. De Rademaeker, E., Suter, G., Pasman, H.J. and Fabiano, B., 2014. A review of the past, present and future of the European loss prevention and safety promotion in the process industries.Process Safety and Environmental Protection,92(4), pp.280-291. Eckhoff, R.K., 2013. Influence of dispersibility and coagulation on the dust explosion risk presented by powders consisting of nm-particles.Powder technology,239, pp.223-230. Fabiano, B., Curr, F., Reverberi, A.P. and Palazzi, E., 2014. Coal dust emissions: from environmental control to risk minimization by underground transport. An applicative case-study.Process Safety and Environmental Protection,92(2), pp.150-159. Hedlund, F.H., Astad, J. and Nichols, J., 2014. Inherent hazards, poor reporting and limited learning in the solid biomass energy sector: A case study of a wheel loader igniting wood dust, leading to fatal explosion at wood pellet manufacturer.Biomass and bioenergy,66, pp.450-459. Holbrow, P., 2013. Dust explosion venting of small vessels and flameless venting.Process Safety and Environmental Protection,91(3), pp.183-190. Kadri, F., Birregah, B. and Chtelet, E., 2014. The impact of natural disasters on critical infrastructures: a domino effect-based study.Journal of Homeland Security and Emergency Management,11(2), pp.217-241. Mannan, S., 2013.Lees' Process Safety Essentials: Hazard Identification, Assessment and Control. Butterworth-Heinemann. Mittal, M., 2013. Limiting oxygen concentration for coal dusts for explosion hazard analysis and safety.Journal of loss prevention in the process industries,26(6), pp.1106-1112. Murillo, O.C., Lpez, O., Perrin, L., Vignes, A. and Muoz, F., 2013. CFD modelling of nanoparticles dispersion in a dust explosion apparatus.CHEMICAL ENGINEERING,31. Rockwell, S.R. and Rangwala, A.S., 2013. Influence of coal dust on premixed turbulent methaneair flames.Combustion and Flame,160(3), pp.635-640. Russo, P., Amyotte, P.R., Khan, F.I. and Di Benedetto, A., 2013. Modelling of the effect of size on flocculent dust explosions.Journal of Loss Prevention in the Process Industries,26(6), pp.1634-1638. Sattar, H., Andrews, G.E., Phylaktou, H.N. and Gibbs, B.M., 2014. Turbulent Flames Speeds and Laminar Burning Velocities of Dusts using the ISO 1 m Dust Explosion Method.Chemical Engineering Transactions,36, pp.157-162. Xu, H., Li, Y., Zhu, P., Wang, X. and Zhang, H., 2013. Experimental study on the mitigation via an ultra-fine water mist of methane/coal dust mixture explosions in the presence of obstacles.Journal of Loss Prevention in the Process Industries,26(4), pp.815-820. Yuan, Z., Khakzad, N., Khan, F. and Amyotte, P., 2015. Dust explosions: A threat to the process industries.Process Safety and Environmental Protection,98, pp.57-71.

Auditing and Assurance Shareholders of Business

Question: Discuss about the Auditing and Assurance for Shareholders of Business. Answer: 1. Main requirements of ASA 700 on audit opinion and auditor report There are different parties which make use of the financial statements of a company like its shareholders, creditors and potential investors. These three entities do not take part in the management of the company directly but they have an interest in the financial performance of the company. They rely on the information given in the audited financial statements to make many business decisions (Turner et al., 2010). There are regulatory bodies in Australia which have made it mandatory for companies to prepare their financial statements in accordance with the Australian Accounting Standards. The companies are required by law to get their financial statements audited by outside auditors and the released financial statements of companies also contain auditors report in which the auditor expresses its audit opinion regarding the financial statements (Caanz, 2016). The auditor forms an audit opinion on the basis of the conclusions drawn by the person after examining the audit evidence. In this case the audit evidence consists of a sample of accounting entries made in the accounting records of the company and also any other document of the company collected by the auditor. An auditor would express in the audit opinion whether the financial statements of the company contain any material misstatements or not. In this case material misstatements are those which are significant enough to influence the economic decisions of the users of the financial statements. The auditor would express in auditors report whether the financial statements of the company have been prepared in accordance with the requirements of the financial reporting framework which is applicable in the country. The companies have to keep a record of their business transactions according to certain accounting standards (Loftus et al., 2016). Moreover the auditor would mention in its report whether all the disclosures of information as required by law has been made in the financial statements. Further the auditor would give whether all the relevant information is contained in the financial statements and they have been prepared by following consistent accounting policies which have been mentioned by the company. The auditor would mention in its report if the accounting estimates made by the company are reasonable and the structure of the financial statements conforms to the requirements of the regulating bodies. The auditor would also give an assessment of the company as a go ing concern (Xu et al., 2011). If there are any significant risks that endanger the existence of the company in near future, the auditor would mention them. Further the auditor would mention in its report whether there are sufficient internal controls in the company to safeguard its assets and prevent frauds. A mention of audit risks would also be made in the report. There are two major types of audit opinions, namely modified and unmodified opinion. An unmodified audit opinion by an auditor indicates that the financial statements of the company do not contain any material misstatements and they comply with all the requirements given in the financial framework as required by the regulating body of the government. A modified opinion can be of three types (Smallbusiness.chron.com, 2016). In the first case a modified opinion is given when auditor finds that financial statements contain material misstatements but they are not pervasive. In other words there is something wrong with a particular accounting item but rest of the accounting records are correct. In the second case the auditor would give a disclaimer of an opinion when the scope of the audit has imposed certain limitations on the auditors capacity or there are certain uncertainties relating to the business of the company. In the third case the auditor gives an adverse opinion when the compa ny has not followed the accounting standards in accounting for business transactions or committed irregularities which could be the result of a fraud. This kind of audit opinion is given when there are material misstatements in the financial statements and they are also pervasive or widespread. Audit opinion in case of Connor Company As given in the case, Connor Company was having problem in paying debts during the year. The company was paying its creditors by using bank overdraft. Now the bank wants repayment of bank draft within a month. The company is not able to procure additional funds as its cash flows do not cover its debts. In this case if the company is not able to pay its bank overdraft, the bank can initiate process for demanding winding up of the company in court of law (Accaglobal.com, 2016). Thus there exist adequate conditions that put in danger the continuance of the company as a going concern. In this case the directors and management of the company are required by law to make an assessment whether or not there are material uncertainties that put in doubt the ability of the company to continue as a going concern in a report in the financial statement. As becomes clear from the given details there are material uncertainties that threaten the continuation of the company as a going concern. If the financial statements of the company have been prepared on a going concern basis and the auditor feels that adoption of going concern assumption, that is, the claim that firm would continue in future with no problems or risks threatening its existence, by the management, is inappropriate, the auditor would express an adverse opinion. Audit opinion in case of local Australian company The Australian accounting standards lay down that cost of inventories should be determined by the Australian companies using FIFO method (Chartered Accountants Australia New Zealand, 2016). In the given case the local Australian company which has an American parent company has used the LIFO method for ascertaining cost of inventories. In other words the given local company has not followed the accounting standard it needs to follow under the Australian law. Moreover, the cost of goods sold and ending inventory would differ in cases where FIFO and LIFO are used and the prices of materials or inventories are rising or falling continuously (Accounting Tools, 2016). Thus profit shown in the financial statements would also differ under the two methods. In FIFO it is assumed that inventories are sold or used in the order they arrive. The inventories that come first are used first. Under LIFO the inventories which have arrived in the company recently are used first. As the given company has used LIFO instead of FIFO there would be material impact on the financial statements which would not show the true picture of the financial positions and performance of the company as required by the financial reporting framework in Australia. Therefore the auditor would give an adverse audit opinion in its audit report. Audit opinion in case of Victorian Manufacturing Company The financial statements of Victorian Manufacturing Company contain misstatements which are material in nature. The auditor would give an adverse audit opinion in its audit report. According to the accounting standards laid down by the Australian Accounting Standards Board which Australian companies have to follow, the asset like plant and machinery are to be shown or carried in the balance sheet at their original cost at which they were acquired less accumulated depreciation (Aasb.gov.au, 2016). Another method is revaluation model where the fair value of the asset is determined through an appraisal done by a professionally qualified person. This fair value is determined after collecting information about the prevailing market price of the asset. The asset is shown at this fair value in the balance sheet and any subsequent depreciation is deducted. If this method is followed revaluation of the asst takes place at reasonable intervals of time. But as becomes apparent Victorian Manufac turing Company has not followed either of the above two methods for arriving at the value of factories that should have been shown in its balance sheet. Thus the auditor would give an adverse opinion in its audit report. 2. Internal control weaknesses in Adel Manufacturing Company The following are the internal control weaknesses in the procedures of Adel manufacturing company. Firstly, it is given that when a worker is hired by the foreman of Adel manufacturing company, the worker gives an income tax installment declaration form to the foreman. The foreman of the company writes in the corner of the income tax declaration forms given by the hired workers about their hourly rates of pay and then sends these forms to the pay roll clerk (Indigenous Business Australia, 2016). This is inadequate procedure. The foreman in this case is not left with any record of the workers that the individual has hired. There might be a case when all the income declaration forms of workers do not reach the pay roll clerk or the individual loses some of these forms. In this case the company would have no records of those workers left. Secondly, the foreman writes the hourly rate of pay of a worker hired in the corner of the income declaration form given by the worker and sends it to the pay roll clerk. The foreman should also write on the each form that the particular worker has been hired with the specific hourly rate of pay to be paid to the worker. The foreman should put the individuals signature to authorize the recruitment. The foreman should give these details in separate documents signed by the individual and send these documents to the payroll clerk and the senior officer of the payroll department (Romney et al., 2013). At present the foreman is not doing so which is a shortcoming. Thirdly, it is given that workers are free to fill their timesheets and deposit them without any supervision by any official of the company. This is complete lack of control. The workers should fill the time sheets in the presence of a company official and they should not be allowed to carry time sheets with them. The official should check if each worker is filling the times of arrival and departure correctly. Moreover the box in which time sheets are deposited by workers should be looked after by an official of the company so that time sheets do not get lost leading to inadequate records (University Of Washington, 2016). Fourthly, computation of salaries of workers is being done by a junior payroll clerk, which is wrong. The knowledgeable officers of accounts department should compute the salaries on the basis of information received from the personnel department (Hart, Fergus and Wilson, 2012). Fifthly, the chief accountant of the company should fill the cheques that are to be forwarded to workers as compensation after considering the statement showing the computed salaries of the workers as prepared by the accounts officer of the company. At present the payroll clerk is filling details in the checks. This person is very junior official and should not be given the custody of even the blank cheques. Sixthly, cheques are sent by the chief accountant to the foreman for distribution among workers. This is a faulty system. The cheques should be sent to a senior official in the personnel or accounting department other than the foreman and workers should collect their cheques from the individual. Finally, payroll bank account is reconciled by the Chief Accountant who also prepares various tax reports. This work should be done by other officers under the Chief Accountant. As more officials are made responsible for different types of work, for a fraud to happen, collusion of more people would be required. By giving too much work to an individual without any checks by others, a company increases the chances of a fraud or mistake happening (Romney et al., 2013). There can be different tests that can be applied to bring to light the deficiencies in the current procedures being followed by Adel manufacturing company. Firstly, information can be obtained from the payroll clerk and number of information declaration forms of workers that the individual has can be ascertained. Then the foreman would be asked how many workers the individual has hired so far. The foreman might not be having any record or the individual might not even remember the exact number hired by the person. Secondly, the number of time sheets with the payroll clerk can be compared with the actual number of workers in the company as shown by the worker income declaration forms or according to the information given by the foreman. This would indicate if time sheet of any worker is missing. Thirdly the computations of salaries of different workers by the payroll clerk can be checked by an accounts officer to find if the calculations have been done properly (Hart, Fergus, and Wilson, 2012). Fourthly, the amounts filled in the cheques by payroll clerk can be checked by an accounts officer. Fifthly, if a worker does not get a salary and complains to the company this would be an indication that internal controls are inadequate. References Aasb.gov.au (2016) Property, Plant and Equipment AASB 116. Available at: https://www.aasb.gov.au/admin/file/content105/c9/AASB116_07-04_COMPjun09_07-09.pdf (Accessed: 16 September 2016). Accaglobal.com (2016) Audit And Insolvency. Available at: https://www.accaglobal.com/in/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/audit-insolvency.html (Accessed: 16 September 2016). Accounting Tools (2016) FIFO Vs LIFO Accounting. Available at: https://www.accountingtools.com/fifo-vs-lifo-accounting (Accessed: 16 September 2016). Auasb.gov.au (2016) Auditing Standard ASA 700: Forming An Opinion And Reporting On A Financial Report. Available at: https://www.auasb.gov.au/admin/file/content102/c3/ASA_700_2015.pdf (Accessed: 16 September 2016). Caanz, S. (2016). Auditing And Assurance Handbook 2016 Australia. Australia: John Wiley And Sons. Chartered Accountants Australia New Zealand (2016) AASB 102 Inventories. Available at: https://www.charteredaccountants.com.au/Industry-Topics/Reporting/Australian-accounting-standards/Analysis-of-AASB-standards/AASB-102--Inventories?standard= (Accessed: 16 September 2016). Hart, J. , Fergus, C. and Wilson, C. (2012) Management Accounting: Principles And Applications. 5th (edn.) Australia: Pearson Australia. Indigenous Business Australia (2016) Payroll Procedures. Available at: https://www.iba.gov.au/wp-content/uploads/Template-Commercial-Capability-Toolkit-Payroll-Procedures.pdf (Accessed: 17 September 2016). Loftus, J. , Leo, K. , Clark, K. , Picker, R. and Wise, V. (2012). Understanding Australian Accounting Standards. Australia: John Wiley And Sons Australia Limited. Rodgers, R. and Lucas, P. (2012). Bookkeeping And Accounting Essentials. Australia: Cengage Learning Australia Pty Limited. Romney, M. , Steinbart, P. , Mula, J. , McNamara, R. and Tonkin, T. (2013) Accounting Information Systems. Pearson Australia: Australia. Smallbusiness.chron.com (2016) What Is A Modified Audit Opinion. Available at: https://smallbusiness.chron.com/modified-audit-opinion-26322.html (Accessed: 16 September 2016). Turner, J., Mock, T., Coram, P., and Gray, G. (2010) Improving Transparency and Relevance of Auditor Communications with Financial Statement Users, Current Issues in Auditing, 4(1), pp. A1-A8, [Online]. Available at: https://www.aaajournals.org/doi/abs/10.2308/ciia.2010.4.1.A1 (Accessed: 16 September 2016). University Of Washington (2016) Internal Controls. Available at: https://f2.washington.edu/fm/fr/internal-controls (Accessed: 16 September 2016). Xu, Y. , Jiang, A. , Fargher, N. and Carson, E. (2011) Audit Reports in Australia during the Global Financial Crisis, Australian Accounting Review, 21(1), pp. 22-31, [Online]. Available at : https://onlinelibrary.wiley.com/doi/10.1111/j.1835-2561.2010.00118.x/full (Accessed: 16 September 2016).