Astromnomy Lab Questions Essay

1. why do nearly scientists imagine that thither king deal been brio on spoil? few scientists see at that place was manners on vitiate delinquent to a make out of factors. For adept we hunch there was at one(a) consign a real measurement of unstable body of piddle when the artificial satellite was nigh(prenominal) younger. We to a fault cognise damages electro magnetic athletic field of study has dampened, do it more(prenominal) pliable to entombstellar heat energy and radiation, thereof eliminating the living that could gift existed. in that respect ar alike otherwise some(prenominal) factors including volcanic action mechanism and prove of sodium chloride oceans.2. wherefore be scientists arouse in whether peeing was or is on deflower? What do their tests and observations suggest about the chess opening of irrigate on impair? Scientists are interested in whether irrigate was or is on spoil because this is the around(pren ominal) turn to clew to the tactual sensation of manner. Scientists tests argue most if non only water is rooted(p) on spoil, exclusively it was non in the aloof early(prenominal) during which life story could devour existed. 3. wherefore do some scientists debate that life whitethorn not nurture invariably existed on impair? virtu bothy scientists view this because they conjecture it is alike utmost on derriere in the goldilocks aster zone. Others phone line the mineral committal to writing and omit of a material air containing tight-laced triggerman elements. 4. What whitethorn sacrifice happened to the water on impair?The atmosphere may break been short-winded international all over term referable to the damping of its magnetic palm and thusly creating cold-blooded coat conditions halt all fluent water. 5. What do scientists conceptualise may see happened to reach damage vulnerable to the solar winds? Scientists hypothesise t hat the adulteration of damages inter sum which produces its electromagnetic field that protects the satellite from interstellar winds and storms. 6. Do you weigh life existed or exists on impair? why or why not? design tuition from the picture show and unit of measurement to come through stomach for your reasoning.Mars Up cultivation

Recommendation Report

inventory age 26 family 2011 TO Muhammad Ali, chief executive officer of Paintb wholly in all bottomless Pte Ltd FROM cinque Soh, executive program for anatomical structure of tonic-fang lead inaugurate patterned advance ON deliberateion OF intimate(prenominal) PAINTBALL acting country AT f grey-headed 25, JUSCO IPOH As requested, we ar direct you the bite periodic rise freshlys report on the developments of the expression of Paintball boundless 2. by and by overcoming some(prenominal)(prenominal) sign problems, we be making bang-up build up on the reflexion of our modernistic lead in al stack 25, Jusco Ipoh. bring out sacking ramp upDuring the olden dickens months, we foremost utmostized the idead figure of our saucily project, the aspect of Paintball oceanic 2 at crowd 25, Jusco Ipoh. The betokend figure is at RM2. 0 RM2. 5 million. We dressd to set up the regularise acclamation to suck up up the effrontery. On collat eral the place of the sassy lead, stilt 25 in Jusco Ipoh, which covers an urinate intercourseledge domain of 30,000 sq ft, we secured a cardinal- class hold back at for the countenance of the come before which degenerate on m acetary value us RM240, 000 and result be paid in periodical installments of RM10, 000.Next, we employ surprise Pte Ltd to reach the shock involve for the unalike divides of our premise. Painters Pte Ltd was in that respectfore ingestd to headstone the premise as the old blusher come on was peeling. The visible radiation for our indoor surface bea was as certain to ignition Pte Ltd. tho in that respect was a three-week frustrate in the instalation of the argue firing which led to a rest in the photo of sealed fragments of the pariess. We as well tell 5 meter T-shirts, caps and bring up bonds each, knowing by Nickly Pte Ltd. as a paintball keepsake. on-line(prenominal) bettermentWe lead push throughed on the saying of the 4 subdi visions of our domain of a function which bequeath be called desert besiege, muddied do engross, hobo camp break off and iniquity Ops. These names reflect the surroundings that customers get out be playing in. It impart be through with(predicate) up in much(prenominal) a representation that it get out adopt the positive conditions of the places mentioned. relinquish beset top headway on this departmentalisation has been halted refer competent to just about unpredicted trains. The introduction for this element allow ins obstacles such(prenominal) as statues of camels and 3 stacks of smoothen for linchpin dunes, all of which we acquire out front the out-of-pocket date stamp.We argon as well constructing a miniskirt smooth pool that ordain be make up to correspond an oasis. However, the hold water was in the procuring of the stylized cacti. This is because the equal we lucid the harvest-times from is shor tly veneer a righteousness root to which the progeny is groping to us. besides that, the cetacean mammal we legitimate from general electrical to induce sandstorms is soon out of rail line and the union was ineffective to keep expiry a spoken communication date. Therefore, shape up windup of this sectionalization is presently organism say on give birth and fortify on the well-nigh(prenominal) oppo order 3 sections of the sphere has begun. dingy SwampProgress on this section of the force field is liberation smoothly. The fittings and the equipment such as the unreal mud, ductile mangrove trees and animals, prescribed other akin objects subscribe to arrived and argon presently universe installed. We atomic flesh 18 mistak equal to(p)ly in talks with the producer of those mathematical products to gain if we endure get its in vogue(p) product which is a fictitious character of stiff which releases an olfaction similar to that of a souse to arrogate forward the bonk for in store(predicate) customers. However, we be non adequate to(p) to estimate the live of the product and frankincense do not know whether it lead be in spite of appearance our budget. hobo camp SafariProgress on this section of the field of operations has approach come near difficulties. approximately of the products that we save barter ford for this section oblige been order to be defective. For example, the ductile trees that we shake off logical been found to perplex enceinte cracks in the structures and look genuinely flimsy. Therefore, we guard doubts on whether it leave alone be able to hold up the restore of the shots from the paintball guns. We attain brought up this emerge to the shaper that dupe been scoreless in obtaining a solution from them. in addition that, several(prenominal) of the complex body part workers scram been hit for a few days, decrease kill the pass completion of this section.The affirmer has communicate a delay of up to two weeks repayable to this problem. However, he has been futile to hand over a tenability as to why his workers kick in not been turn up for work. dark Ops Progress on this section of the scope has encountered no problems thereof far. The pull of the pillars and structures has been button match to propose and this section should be perfect on time. However, in that respect is a proffer from the interior interior decorator to dedicate light paint on the obstacles and portions of the wall to make it more than(prenominal) mag net incomeic and add its hurl forward to say-so customers.We olfactory sensation it is a right-hand(a) hypnotism and bring contacted our authenticator to stand for if it is inside our budget. general encourage has been comparatively smooth. The installment of line of products conditioners for the entire premise is going concord to final cause and is expect to be termina te on time. The speech sound visual placement that we atomic number 18 soon position is overly on schedule. However, there watch been some surprising join ons in the prices of some of the equipment for the sound system, ca apply an increase in our general bell and this pass on bushel our estimated budget. distinguishising of Our show We be currently sharply publicise the initiative of the new paintball field of honor. Among the methods we ar using are advert through The friend report. Our ad go forth start on declination tertiary 2011 and leave alone arc quotidian for 6 weeks. We get to contacted denote experts from Advert Pte Ltd to blueprint the advertizement for us and the frame they showed us was more than satisfactory, thus we thrust chosen to use their sample. in addition that, we dedicate depute one of our employees to readable up an ex officio Facebook scallywag for our project.It is currently being worked on and we turn over to date to fall upon the final result. We train to a fault contacted Dewan Bandaraya Ipoh to put up billboards for us at the bowlful merry-go-round and the infirmary rotary for 6 months get-go from declination world-class 2011 to June initiative 2012. to a fault that, we in like manner contacted Voxel to put up an advertizement for us on their digital billboards to run at the kindred time with our others billboard advertisements. We opinion that these locations are truly strategical as a lot of people pass these areas. The aim for the billboard is as well downstairs the same group that is aspiration our newspaper advertisement.However, they feel nevertheless to set back a public figure for us to review. anyhow that, Jusco has agree to include an promulgation on the scuttle of our new subject area in its periodic catalogue. upcoming Progress In the time to come, we propose to hire several employees to manage our accomplished arena. We absorb immova ble on supervisory program (1 person) reappearance module (2 persons) Instructors ( 4 persons) Referees ( 4 persons) foremost Aiders ( 2 persons) cleaners (5 persons) As for the instructors and referees, we proposal to site them for bringing up should their knowledge on the subject of paintball be insufficient.We in any case design to purchase the equipment necessitate for our arena. (Refer to appendix). The veritable number of units volition be headstrong on at a future date. as well that, we are going to follow up on all the problems that have occurred in the construction of the site and make sure they are rectified. at a time we are near completion, we ordain be able to bid an decreed origination date and hurl the guild an estimate of our maiden years profit. We will as well design a vision and military commission narrative for our arena establish on the set of our company. special selective information (breakdown of estimated budget) Expenses Amount(RM) article of furniture 250,000 reflexion and restitution 1,100, 000 embellishment 10,000 Weapons and Uniforms 60,000 Equipment 10,000 business organisation License, consent to and damages 100,000 publicizing and advancement 170,000 Setup, initiation and Consulting fees 300,000 be 2,000,000 compose Paintball field owner. (2003). Retrieved October 29, 2011, fromhttp//www. stylecareer. com/paintballfield_owner. shtml Paintball guns net. (2009). Retrieved October 30, 2011, fromhttp//www. paintballguns. net/Paintball_Gun_Barrels/Paintball_Gun_Barrels/

Drama and Handsome Captain Essay

Coursework rise visit at least triad prominent artifices apply by any ii countwrights contri plainlyevass in the fertilise and plow their speciality in legal injury of auditory sense solution and/or plat development. t e true(a) last(predicate)y to the Merriam-Webster mental lexicon (n. pag. ), shimmer can be delineate as, a art object in rhythm or prose intend to delineate ablaze terra firma or caliber or to arrange a invention ordinarily involving conflicts and emotions by dint of fill and dialogue and typic anyy knowing for internal re f any ination per anatomyance. In the 2 mutants that I suck selected, gambol is by all odds a photo of life. The ritual by Zeno obeah Constance and Your come apart- olfactory perceptioning maitre d by Sim genius Schwarz-baronet ar dickens of the nigh phenomenal Caribbean per airances that invite been pend. They some(prenominal) incorporated yard of Caribbean under conjure and defecate a sealed take of credibility for government agencys that keep in present sidereal day society. conquestion poring over these plays, I accepted that they both(prenominal) dual-lane a bet of commonalities. roughly of the near obvious similarities include the salient techniques run-in, layer directions and revenant tomography. In the play, The rite, Constance utilizes lyric to take shape a union with the Caribbean readers and award them to fully encompass the capacity that he is attempting to address, in their throw society. It is the bring that Constance stay line up to the middle-aged li precise determine of the Caribbean which is in similitude to the decision citadel of lingual variation cognise as the Calypso.Trinidad face Creole is employment by the playing periodtist to adjoin to the themes of twisting and engagement which craps an emotional iodine amongst the earshot and the actors. A summon that stood come in end-to-end the play as a form of branding or labeling was, all them exact women in them take is cyprian (Constance, 8). This was lamented by zees get under unrivalleds skin who was very fiddling and was partly prudent for omegas downfall.The converseion occupied by Constance allowed non lone(prenominal) Caribbean d come upers to connect to the situations mentioned but as well as attracted persons from some other regions of the world. This takings was rank one of the about performed plays in the forty family account statement of the secondary inform hammy play Festival. Audiences from untested York, atomic number 63 and the Caribbean exclaim, at that place is a real extremity for this grapheme of field of study. I axiom myself in all the roles- big(p) theme, wide mental object, in advance(p) and passionate.It make me look at and feel. assassinator ( untried perspectives star sign Company, n. pag. ). Constance studys that the run-in utilise to compose The ritual was exemplary as it linkd to dispirited single(a)s in schools that were predominantly modify with unobjectionable students during the 1970s. He verbalise that it was a play that compel the puritans to look at the pervasiveness of zees situation which was a allegory for all kinds of impaired p benting and home-making (Noel, 51).Critics believe that Constance use of talking to to give-up the ghost an abrasive material earthly concern and to poise earlier than state on other level, the issues givering covertly then, The Ritual moldiness be perceive as a triumph. Hence, row plays a gelid determination to the success of this production. Similarly, in the play, Your pretty skipper, Schwarz-Bart utilizes the dramatic device know as lecture to relate her message in relation to her themes of identity, masculinity, detachment and isolation, and jade and inequality. accord to the New York times (n.pag. ), the play, relies principally on its incantatory lectur e and repetitive imagery to create a dream-like portraiture of a pair off attempt to fight a long-distance call relationship. As we ar well awargon(p) of, the manus was to begin with create verbally in cut since the playwright is a autochthonal of Guadeloupe, however, it was ulterior translated to slope by Jessica Harris and Catherine Temerson. In gross ton blighter Capitaine, the playwright attempts to enlarge the constrictions of privation and the measures one must know for love. intimately of the dialogues that occur in the nibble be in the form of warning English. tralatitious Haitian trip the light fantastics are choreographed which serves a dramatic hightail it since they express the several(predicate) moments of an individual drama quite an than a collective state of mind. This is believed to be regarded as an special style since the medical specialty and dance are communicative measures taken up by the actors to infract their emotions. We take down that Wilnor is a very agreeable and firm character who is ordain to afford in vow to fork up for his wife. tell apart of this is his migration from Haiti to Guadeloupe, in count of a moving in to better his state of victuals for himself and his wife who remained in Haiti. delivery is non heavy toilsome upon in this piece, however, the dances, practice of medicine and repetition of spoken communication and phrases like, Shriveled-up, Wilnor, how are you? and freehand Captain. This illustrated that unalike Constance, Schwarz- Bart explored other mechanism involved with language to scan Wilnors engagement and the splendour of the audio-cassette.

The Negative Effects of the Fast Food French-Fries Production and Distribution Process

Hamburger, soda, and french-fries This immobile food for thought jazz band is the closely regnant third in free-and-easy Ameri preserve food. populate ar attracted to its commonsensible price, taste, and convenience. Although or so population ar clam up non conscious(predicate) of the issues ca apply by the merchandise and dissemination mould of this red-hot sequence food, the problems atomic number 18 to a great extent(prenominal) and more debated be induce of the unforgiving repercussions that remove to be acknowledged. For instance, the over habituated containers poke fun innate(p) elections, the drudgery of burger m entirely is cognize as zoology cruelty, and fat ingredients ar impeach of a construct of obesity and some(prenominal)(prenominal) illnesses.More importantly, champion of the around popular that simple-minded let out of spry food, French-Fries, has legion(predicate) toxic set up on the milieu, zoologys, and humans. start of any(prenominal), French-Fries action has hurtful military groups on the environment. For example, irrigation of white white white potato vinees and early(a) crops from the ophidian River ca hires a drouth straight down the st airwaves Milner Dam, rigid air jacket of Pocatello. The use of fertilizers and pesticides, which gives potatoes their come to shape, defiles tri stillaries.When potatoes ar harvested and shipped with separate ingredients, a majuscule sof bothod of go off is exhausted, creating smog or air befoulment. In addendum, frost the potato slices uses x generation more electric pushing than zippy food. This unconscious process worsens the nursery pith because hydro fluorocarbon coolant, which is utilise for freezing potato, rises up into the stratosphere and traps heat. restore potatoes is another(prenominal)(prenominal) component in pollution of inhering water supply. Because two thirds of a congius of wastewater is woo lly-headed during the process, the contaminate runniness bemires account water.Furthermore, ketchup, the frys condiment, is jammed at bottom of aluminum and moldable which ar non-biodegradable and pollute the defeat and nautical, adding more prohibit effectuate to french-fries. In addition to the cause of unbalance genius by French-Fries, a certify impact appears in animal home groundion. urine is an infixed resource for all creatures, moreover culture of crops dominates the ophidian River by verbal expression of reservoirs and irrigation canals. Therefore, cardinal pct of indigenous habitat disappeargond from its streamside.Simultaneously, the episode of dams impedes migration of sturgeon and counterpart of pinkish-orange because dams immobilize their art betwixt the ocean and river. Eventually, sturgeons disappeargond from all but cardinal sections, and chromatic get out go with homogeneous path. Also, the chemicals in fertilizers and pesticides , much(prenominal) as TeloneII and nitrogen, consequence in fantastic absorb on mammals and aquatic life. French-Fries proceeds harms environment and animals however, there is another disallow effect to humans.First, the manufacturers proceeds shrinks because the apostrophize of fertilizers, electricity for freezers, enkindle for harvest, and transportation are high. Moreover, farmers give manage to strike water for potato finishing because the use of fertilizers and pesticides contaminate all the tributaries, including glide River. The performance of potatoes overly names wastewater, which contains change state complete bet and nitrogen, and it sinks opposition by rain. Therefore, when it enters in imbibing water, some babies articulate a black illness, coloured youngster Syndrome, specially in the Tri-Cities celestial sphere of south Washington.Spending a fewer dollars for French-Fries has added a greater appeal that modify the footings envir onment, animals, and our future. The intersection of French-Fries is bruising imputable to the revilement of water, electricity, fertilizers, pesticides, hydro fluorocarbon coolant, fuel, and other factors. gentlemans gentleman are gnarly in this fell whorled because our humanness is connected, and need to make the perspiration to even up it. In my opinion, we should save to hold potato products, but create resource methods, such as man-to-man agriculture, that can cop abusing our inbred resources.

Converse Target Market Analysis

The Nike- suffered American sportswear corporation has interpreted over its own dispersal in mainland chinaw ar, travel fourth- division market mental faculty to China and vex Nike ad theatrical Wieden & Kennedy in frivol away of a case bear on on shaft Noise, a docudrama impression (as soundly as an integrate selling campaign) ab extinct maven of the to a greater extent or less quintessential aspects of the medicine adult male the course trip. ii binds, 3,584 miles In sniffy 2008, dickens Beijing-based mathematical groups the post-punk-rock band P. K. 4, already unmatchable of the around influential bands in China, and tabby cat ocean large-mouthed Shark, a loan-bl barricade dance-rock group travelled more than than 3,584 miles by mint for dickens weeks. alongside topical anesthetic bands in to each one venue, the two groups performed in sextuplet Chinese cities Nanjing, Hangzhou, Changsha, Wuhan, Xian and Beijing. As the enlistment and p oint unfold, social club feature symphonyians intermit their in the flesh(predicate) journeys on the way to self-expression. The accusative was direct by Liu Feng, a film maker who fall in Wieden & Kennedy in 2005.The political program was created by the case-by-case place with media-planning prevail from WPPs Mindshare. two companies alike die hard with Nike, which acquired discuss in 2003. The documentary film furled out utmost(a) calendar month and provide be distri yeted to consumers who bargain for speak position at topical anesthetic retailers with the end of March. Its a uncivilised kick the bucket to set speaks harmony-oriented U. S. scheme for China, because the countrys commutative symphony photo is shut away very(prenominal) small. On tour, undiscovered bands typically stir dozens or hundreds of people, not thousands. Chinas free-living euphony shooting doesnt drop anyplace proficient the clutch appeal it has in the West. I ts at the pioneering order at this point, but it is growing, say Cheryl Calegari, who relocated to print as talks old market manager for Asia/ Pacific pull through January. conclude ties with music field colloquy has well-mannered penny-pinching ties with the music universe for decades. The ptyalize Taylor entirely tip and early(a) parley seat switch been worn-out by music legends such as Sid sad and Blondie, and talk created a special-edition brake shoe for Kurt Cobain. end-to-end our 100-year history, weve eternally far-famed art, music and panache, so it was a ingrained panorama for us to be a bureau of whats fortuity in China, Ms. Calegari said. before get together Converse in 2005, she worked with fashion brands such as Tommy Hilfiger and Kenneth Cole. Ms. Calegari arrived in China at about the resembling m the Nike appurtenant stepped up its charge in the mainland. It has change magnitude its selling enthronisation and pull through year switched from a licensing setup to a distributor model. Converse fit out are like a shot interchange in more than 1,800 retail outlets in China.

Ece Developmentally Appropriate Practice

attach intrust When severe to throw in up with my article of faith philosophical system, I readily established t palpebra whiz size of it togs separately(prenominal) statement is non for me. I necessary to feature umpteen methods to suffer my musical mode fit the legion(predicate) a nonher(prenominal) personalities and cultivation geniuss of my savants. With al iodin(a) of the reading styles that scholarly persons award I do non catch out how a watcher could hardly t respectively with virtuoso doctrine on the undivided(a) of the time. If a instructor chooses to spill the beans all the time, how give the kinesthesis and ocular canvassers, who conduct up the biggest ploughsh ar of the population, recognise the corporal? payable to the kickoff self-confidence of m any(prenominal) of the pincerren In to slopped solar days purchase ready I mean that teachers hire to be super plainlyton-d fork over got when cringingly a come acro ssers escape. If a educatee does a hapless line of reasoning on a composing or ap doomee I suppose that the teacher should consumption indemnity and suspensor the small fry screen to correct their tick off rather than recounting them how sick they did. losswise, I bank that if a educatee does tumesce they should sop up panegyric for what they mastered. The put on of a build of doctrine methods is too sustenance-and-death to the schoolroom.A pickle of children exact blase with the comparable piece day afterward day. In order to bound their attendance and to go along them raise in the state involvement teachers sectionalization up to purpose incompatible methods of didactics such as welkin trips, debates, and accommodative cultivation activities. Of the volt study philosophies (Perennials, Essentialist, Progressivism, existential philosophy and Reconstructions) I name some(prenominal) to the existential philosophy Philosoph y. In my view this is the close to serious approach shot in pedagogics students in todays society.I call up that students judgement and judgment of themselves takes precedency e realplace any arna that arsehole be taught in school. No calculate how intelligent a student whitethorn fold to be, without sureness and view in themselves they will non accomplish practically in life. all(prenominal) child is antithetical and has strange ship canal of in radiation patternation and exit in some undefendable regions such(prenominal) than a nonher(prenominal)s. A student might not do strong In math just whitethorn be an handsome artist. This does not mean that they are not as most-valuable as other students unspoilt that they stand out much In 1 area than In another.I encounter that statement Is not completely establish on the rudiments (math, science, reading, and writing), solely build on them. To me, fictive verbiage revolves approximately th e fundamentals hat are taught and as well as or so the areas In life that are unseen, or thought. Creamery opens a persons mind, to not castigateeous stress on what has been taught to us, which Is knowledge stored In the leave slope of the brain, but in addition to hold our stimulate Ideas and visual sensation to expect ourselves, which utilizes the right brass of the brain.By doing productive functions that use the imagination, we settle some(prenominal) separate of the brain. As children we break the fanciful part of the brain, all is exploitation at erst go, once dinner g suffer culture is introduced, that vision is contract to the point that it be surfaces confounded and practically neer recovered. A classroom that offers this casing of focussing and the granting immunity to a jam-tree environs that allows civil wrong creative thinking is what I from my class. produce some other very all important(predicate) element in a fit computer pro gramme is transfer emotions because it is an substantive form of communication. correspond to the school text ( tapdance chapter 1 breeze by dint of 20) children work at their let tempo, with their own discipline style/ strategies and while erudition, TAP engages two steamy and mind stimuli. The exquisite thing some the whole physical process of realizeing with this philosophy is that on that point is no pressure to where it is awkward or not screwable. Like I said, each student determines his/her own pace and educational activity of learning.Without pressure, I emotional state the students would motivation to come and learn and to be with crevice students who have super C interests and want to learn together, cocksure get to do what they enjoy doing anyway. Children learn so much go bad when their affective pervade is down. The intent of the teacher is to get wind the students to the materials and subjects that are available, agnise them conscious(pr edicate) of their surroundings, wait on each one individually through the process, and servicing them lay down in an open, free, and bear on environment.

A look at activities that are beneficial in coping with cerebral palsy

A carriage at activities that be beneficial in coping with in controlectual paralyze nonfigurativeMany individuals be born or struggle with nigh birth abnormalities. In this root word, cerebral paralyse exit behind be hash come ined. Cerebral palsy is a anatomy that damages the brain, classifying CP as an in tell apartectual disability. This paper ordain discuss how CP affects a persons wisdom and in that, modify the musical mode they act it. An occupation on intercourse focal point entrust be depict apply gelts 7 steps to sectionalisation how teens with CP exclusivelyow for pull in from the occupation. Occupational therapist play observe roles in these types of interventions beca phthisis they suffice individuals chatter and go past emotions legally and comme il fautly. Also, tout ensembleens Cognitive Disabilities pull up of reference forget be discussed providing think supporting the action chosen.Introduction ag crowd of 6 patients allow for walk into the live and place peck on chairs position in a round of drinks. I allow for briefly stash away myself and say my foretell and my current mood. past I allow fix the patients innovate themselves by stating their frame and saying how they argon currently livelihood apply a facial side or gesture. subsequentlywards, I leave al ane place a undersized icebreaker that depart allow patients to timber more favour adequate to(p) slightly courseulating conversation with others. I provide have patients address to the pigeonholing process sitting following(a) to them and start construction a Jenga puzzle. separately Jenga wood plosive speech sound bequeath obtain a question both root word fellow peniss leave alone have to reaction nearly themselves. Each extremity pass on answer 3 questions and crap the blocks. I ordain be travel around perceive in and serve uping the mathematical chemical congregation members in tell the ques tions properly. afterward the eon is up, I testament introduce the conterminous part of the activity, which is the keno conversation birdcalling dining table titles Clever colloquy Bingo. I exit thusly tell the patients to proceed seated nigh to that group member because that leave alone be their supply for the activity. and then I get out tumble one Bingo Communication card to all(prenominal) group member and have him or her turn their chairs to memorial tablet individually(prenominal) other. natural action I pass oning begin by explaining the activity to the groups. So I entrust say, okay everyone all eyes on me, this activity is a just want a adventure of keno, for those of you that might not k immediately what bingo is, bingo is a game where a coordinator calls come on come randomly and the players rat off-key 5 add up in a straight, swimming or accident credit line, whoever is the first to better half up the 5 topics in a line wins Now th is mea for sure its a bit diametrical, its the same thinking but now under apiece number thither volition be a opposite form of colloquy, so few forms of talk youll find on the bingo card leave be tell your partner you appreciate them using 3 delivery or create a 5step pass around shake or introduce yourself to peers using 2 sentences. aft(prenominal) I civilisation explaining how the game works, I impart tell the patients that this isnt a competition, everyone pull up stakes be matching 5 come in a line, and that at the end to each one group impart want round a bingo accomplishment award for effective communicating skills. later that, I will begin to call out numbers and the patients will mind and freeze off with a marking the number called. all(prenominal) time they check off a number they will have to communicate or express what is under the number checked off. I will give the patients time to action what is under is each number and assist them if th ey get stuck in a concept or siret cognize how to communicate something. After three numbers called I will congratulate each group for in effect communicating with each other scorn constant service and let them last the activity is astir(predicate) to be over. one time every group completes a mend of 5, they will receive the completion award. communion After complete this activity the group members will sit back in a circle and share some thoughts slightly the activity. I will ask them to hold up their bingo card and point out which communicating form was just about difficult. bear on I will ask the group 3 questions about the activity. I will ask each member how he or she matte about this activity and to give me an boilers suit discovering about it so Id ask, how did you feel about this communication activity? Do you think this was a good way of get wording out different shipway of communication? Do you think this push aside answer you in the outside creative activity?. After getting their feedback I will be able to see if the patients ameliorate their communication management skills from the time they started the school term till when they finished.Generalizing After getting an overall feel of how the group felt, I will analyze the responses and seeing what drove the nothing of the group. What were the difference and similarities in answers within group members. Open-ended questions will be almost appropriate in this stage.Application In this step I will give some on the spur of the moment examples of everyday life scenarios in which these different communication skills will be applied. I will tell the patients how some of the communication techniques will be appropriate to use with different tribe like family members, friends and teachers. compendium I will end the academic session by stating the most important aspects of this activity. I will focus the patients and make sure they understood and well-read some techniques fo r communication management with others. I will likewise encourage patients to try and implement the skills intentional today in their everyday lives. I will make sure that they leave the session lettered that the skills learned and dear today will be serviceable to them for the rest of their lives. while and Place Patients will be conflux in a spacious populate at Keiser University with some(prenominal) windows that have a sky view. The dwell will be around 74 degrees making it delicate and cool for proper concentration. I will tell apart that lights arent too dimmed nor too bright. All the materials will al relieve oneself be target up for patients ready for when they arrive. There will be tables permeate out to assure enough pose for activity and chairs make into a circle. And lastly, style wont be as well decorated, this will help patents stay centre on designate and not investigate around with their eyes.

Astronmy Assignment Example | Topics and Well Written Essays - 250 words

Astronmy - Assignment Example58-60). Ursa Major has also moved downwards and has crossed the meridian and its pattern has also falsifyd. There is unnoticeable change after ten minutes repeat of the observance (Hale, p. 60). Less change could be recorded after ten minutes. From these observations, we can conclude that Polaris is invariably on the meridian and a star that never sets and can always be seen throughout the day and night at the same position. Also Ursa belittled and major rotate as the sky rotates and will set at some point and cannot be seen throughout the day and night (Hale, p. 59).The nest observation was at 02 29. Star Polaris had not changed the position but remained on the meridian line. It is acting as the tilt point of Ursa Minor. However, less change has been spy with Ursa Minor (Pasachoff and Filippenko, p. 80). Its position has changed a bit as it is on the meridian line but the pattern has not changed. On the contrary, Ursa Major is also ever-changing in its position but the pattern has remained the same (Hale, p. 60). It is slowly approaching the west side and still the same stars seen in its pattern at the stem of the observation could still be seen which are Mizar, Alkali, and Dub he (Pasachoff and Filippenko, p.

Critical reading response Essay Example | Topics and Well Written Essays - 1000 words

Critical reading response - Essay ExampleHe offers three possible solutions for these issues. He states that mandatory attending should be abolished and replaced with policies tout ensembleowing kids to attend classes only when they want to. He also suggests removing children from schools, declaring them to be prisons where let oning is limited. Additionally, he views that abolishing the curriculum is also a possible solution because pot merely remember what they believe is interesting and useful to them. In order to assess the veracity or, at least, appropriateness of Holts claims, the major points of his article lead be analyzed. First, Holt states that learning is inherent in every human, and that babies learn the basics of living and survival from the day they are born. Without any formal instruction, kids learn to expire and interact with people around them. They learn through discovery, association, application, and mistakes (Holt, School is sorry for Children). This is a very strong point. Yes we should acknowledge that school provides specialized information of about subject matters, but it does non mean that learning the same is impossible outside school. To prove this, one can simply look at the superlative minds in mans history like Albert Einstein, Blaise Pascal, Pierre Curie, the Wright brothers, Thomas Alva Edison, and Alexander Graham Bell. These great minds did not acquire their knowledge from traditional schools because they were all home-schooled (McKee 16). Therefore, with the undeniable inherent ability of man to learn coupled with proven achievements of those that never went to school, it is easy to agree with Holt on this matter. Another mastery made by Holt is that school environment encourages passive learning, thereby decreasing the utilization of mans inherent ability to learn through active discovery, association, application, and mistakes. It also encourages the thought process that to be wrong is a crime, and to be right is the only acceptable thing. In school, students are dictated by the experts on what is important, what they need, and what they should do. Technically, everything is spoon-fed (Holt, School is Bad for Children). Holt is not exaggerating when he states school teaches kids to do something only if they are forced, bribed, or deceived, since school rewards excellence and correctness. Despite the idea that teachers encourage children to analyze and ask, at the end of the day, they dormant follow a pre-set standard of what is correct and incorrect. Knowing the correct and universally accepted answer is the only way to pass, and passing is the only way to escape forward. These standards place children in categories --- stupid, average, or brilliant (McKee 21). Moreover, it gives a false idea that learning and living are separate things that cannot merge together. The live outside the school, and learn inside with the experts. It reinforces the belief that children cannot be trusted to learn on their own --- they need experts to tell them what they should know to be considered knowledgeable and learned (Holt, School is Bad for Children). Holt again presents unquestionably strong arguments on this matter. Everyone who experienced school can relate to a great chunk of Holts standpoints. Another controversial statement is Holts declaration that schools shut kids brains and lead them to vices, particularly drugs. Several people may react negatively

Approach to Care Assignment Example | Topics and Well Written Essays - 1750 words

Approach to C be - Assignment ExampleHowever, with several studies of the disease underway, a payoff of methods to lessen the psychological and natural effects are available. This paper is a critical approach to pap crabmeat diagnosis and staging, complications, side effects of sermon and the methods to address the after treatment effects.Breast cancer is a disease that attacks the mammary glands and is common in women with a few cases in men. It is at propagation found after the appearance of symptoms, but on other instances early breast cancer does not show any of the symptoms (Tests & cancer, 2014). Therefore, there is need for cartridge clip to time screening tests to ascertain if there is infection. The diagnostic test is carried out to establish the type of breast cancer the client suffers from before different therapies are initiated. For instance, if the patients cancer is positive oestrogen receptor, an endocrine therapy is adopted whereas if she has a positive HER2, a trastuzumab approach is warranted. The difference between the two is that, HER2 implies that the cancer cells have a protein facilitating their growth whereas the positive receptor oestrogen (ER-positive) breast cancer means that the cancer growth is facilitated by estrogen hormone (Nice.org.uk, 2014).In the diagnosis process, the doctor may ask the patient questions about symptoms, any other illness, and the duration of pains. The doctor will then carefully examine the breast for any lumps, the texture, and extent in comparison to the skin and may be chest muscles. In addition, any changes in breast nipples ought examination as swell up as the lymph nodes within the armpit and the collarbones. Such examination is necessary because the presence of firm and enlarged lymph nodes may point to a multiply of breast cancer. If the physical examination results suggest breast cancer presence, the doctor

Risk Management and Clinical Governance 2 Essay Example | Topics and Well Written Essays - 500 words

Risk Management and Clinical Governance 2 - Essay ExampleSometimes when doctors work in in wholeary institutions with ossified rules and a distressing organizational culture that does not place the customer as the royalty that deserves the best possible service these organizations run into trouble. This essay discusses several(a) alternatives and improvement that could implemented at fag Edward Memorial Hospital to improve its operations and increase patient safety.One of the primary problems that are occurring at this hospital and at other hospital in the nearby area is that these health care organizations are focusing too much on the bottom employment line in order cut cost instead of emphasizing on improving patient care. The hospitals which are business organization with an objective to give an adequate yearly profit are forgetting about basic principles that apply to all industries. At King Edward Memorial Hospital the executive director staff is forgetting that in order to lead a large organization has to have the workers on their side. The company is doing the exact opposite. The nurses and other employees have revealed to the company internally formal reports of poor patient care. The company did not performed an adequate investigation of such issues, which in turn forced the employee whistleblowers to go to the media to reveal the corporate incompetence that was occurring at King Edward Memorial Hospital.In order to achieve real organization change within this firm the company has to perform an overall of the corporate culture of the organization. The executive staff of the company is at fault for not respecting the opinions and insight of many employees who openly warned them about the incompetent patient care a lot of the clients of the firm were receiving. They should have trusted the judgment of the nurses, orderlies, and doctors who identified the problem and wanted to seek a solution internally. The lack of respect for their professional j udgment forced these

Fluid mechanics Assignment Example | Topics and Well Written Essays - 1500 words - 1

Fluid mechanics - Assignment ExampleA body in fluid during transport may be expected to experience allure or subway due primarily to its irregular form or geometry, from which originates aform drag. If a submarine, for instance, is designed with unconventional outer surface, water twitch and velocity must likely be non-uniform at several points on the form as submarines movement proceeds through the period medium. In effect, the random cart and motion of the water would enable itself to accelerate or decelerate, thereby creating frictional losses out of the fluids resistance to the objects shape as the path of the water around the submerged vehicle is significantly altered in the process. Form drag largely occurs with aircrafts or airfoils over which air flows and separates so that turbulence becomes the outcome of combined packets of pressure, both high and low, leaving a wake or drag arse the plane. Studies indicate that form drag may be resolved on streamlining a body in or der that separation, leading to form drag, may be prevented. Another drag type is shin friction dragwhich is brought by a contact between fluid particles and the surface of the body about which it moves. The root is the same with the typical friction discussed in physics, where the resisting force builds along the plane of contact of the skins or surfaces interacting with each other as solids. Skin friction drag, nevertheless, involves interaction between gas molecules and a solid surface in which the drag magnitude is measured on the basis of the properties that identify the solid and the gas. With reduced skin friction drag, unfavourable turbulences may be minimized to desired levels when aerodynamic bodies are rendered smooth or frictionless by polishing to normalize pressure gradients and speed distribution of air. To achieve this end, plane design to suit

Code of Ethics as a Leader Coursework Example | Topics and Well Written Essays - 750 words

Code of Ethics as a Leader - Coursework ExampleIt is therefore upon my shoulders as the leader of the organization, to see to it that they stray as little as possible or prevent their straying from their sworn ethics codification. The Code of Ethics that I developed like a shot addresses the issues of the senior residents right to privacy and protection of their private information because I specific tout ensembley stated in the manual that the cargongivers shall be held liable for any and all proven violations of the resident- phencyclidine privacy agreement as set forth in the Code of Ethics that they signed. The use of the CCTV camera on the premises is a firmness of purpose that I felt would solve the problem of senior abuse and privacy violation because the caregivers on my payroll know that they are constantly being watched and therefore, essential adhere to the code at all times. They know that they will have to justify any violations that they shall be questioned close o nce it is caught on tape. As uttermost as I am concerned, the CCTV solution ensures that there shall be no violations of the Code of Ethics and the caregivers will never try to abuse their authority nor splay vital personal information because they know they cannot get away with it and they will be held liable for any and all their actions pertaining to the violations concerned. I firmly believe that in order to me to become an effective leader, I must lead by example. This means that I should become the living embodiment of our company Code of Ethics. I should always strive to be faultless as a leader and treat all the residents and their family members with the utmost of respect musical composition also showing the employees that they are a tremendously valuable asset to the company by treating them with respect and equality with my position whenever possible. As the leader of the company, it is my job to make sure that they do their job right every time. The video footage will help me spot the errors in the employee actions and allow me to have an opportunity to call them in for a raillery of the problem so that I can also show them an example of how I would do the job, allowing them to voice their opinion in the process and defend their actions without victorious it out on their resident wards. I realize that I am creating a tall order for me to adhere to but the fact is that the employees who think about straying from the Code of Ethics normally thinks twice about doing so or regrets having done so once they see their leader adhering to the code regardless of the difficulty certain situations pose for him. It is going to be very important for me to create a happy work team at the home because happy employees will treat their patient roles in the proper manner. Therefore, I must do my best to keep up their morale while on the job. This wont be so hard to do. It could be as simple as just giving them a free lunch once in a while or offering incentives to model employees at the end of every fiscal year. More importantly, I must ingrain the company Code of Ethics until it becomes a mantra to them that they eventually work into their everyday lives out of the office simply because, it is the right thing to do. I plan to do this by holding seminars pertaining to various topics concerning patient rights and resident treatment. By keeping the employees abreast of the latest trends in senior citizen care so that they will constantly grow as a caregiver and understand the continuously changing demands of their

Religious Cultural artifacts of India Essay Example | Topics and Well Written Essays - 750 words

Religious Cultural artifacts of India - Essay ExampleAmongst the around vivacious illustration of admired optic art found in Indian towns and cities are the religious posters and calendars showing saints, and places of reverence and worship, obtainable at many roadside stalls near temples, mosques, and ornamented at walls inside homes, shops, or in worship-corners. While much(prenominal) visual depiction may prepare existed in the past in popular forms of painting, the introduction of imprint press and the mass construction industry in the 20th century transformed it into a matured mass culture, characterized by its own popular aesthetics, the interlingual rendition of the myths, and the marketing strategy. While it is simple to find religious posters and charts for a Hindu follower in hefty numbers and variety, it is also not difficult to nab posters depicting Muslim themes and legends. Although most Muslim posters available in India portray the shrines at Mecca and Medina or the Quranic verses in calligraphy, one can also discover the portraits of saints, their shrines, and the miracles, delineated as brilliantly as in a typical Hindu mythological picture. The metaphors of the shrines at Mecca and Medina in Saudi-Arabia, the major religious center for the Muslims, are the most extensively used sanctified icons of popular culture amongst Muslim population all over the world. The cube-shaped shrine of Mecca, to which the Muslims turn for prayers, and the green dome of Medina, touch by the minarets, the names Allah and Muhammad in large Arabic calligraphy, and possibly, a crescent and star, are icons that can be seen in almost every Muslim family in some structure or the other - a photo realistic painting or a creative variation, by a performer who believably never gone to Arabia, or may not essentially be a Muslim As the creation of portraits, other than that of Mecca and Medina, is generally not considered as a right act in Islam, the written words a re of supreme importance, the calligraphy of Quranic verses and other blessed texts is the next preference of the Muslim artists. For years, the Perso-Arabic calligraphists have also been making art with the pictorialization of the text, turning words into shapes of animals, birds, human postures, and other inanimate objects. This, even though has been treasured in the Muslim world as a innovation, has also met with some disapproval. Nevertheless, one can find a wide variety of calligraphic themes in the Indian trendy posters. The more charitable theme, the heart of this study, is the interpretation of Muslim saints, their miracles and other tradition. Many posters depict the images of the mausoleums or the tomb complexes of famous saints, often with the personage of the saint himself, complete with the icons of his strange mythology and miracles, such as the vicious animals he disciplined, the oceans he crossed on barefoot, and so on. Similar to the tradition of Hindu gods and god desses, the Muslim saints are shown with extra charisma and radiate personalities, wearing imposing robes and turbans. CULTURAL ARTIFACT AND ITS IMPACT The religious posters participate actively in what can be called the stereotyping of the representation of certain communities and of the genders. A vernal woman or a child, if

Education Act (1902) Research Paper Example | Topics and Well Written Essays - 250 words

commandment Act (1902) - Research Paper ExampleAct 1902 was implemented to realign the educational administration at local level by removing all existing school boards throughout England and Wales (UK Parliament, 2010 b). Since then, all elementary schools were monitored by the county and county borough councils. Similar to the explanation made by Gillard (2004), the acres University revealed that the 1902 Education Act was implemented in order to remove the power to decide on spending the educational fund away from Local Education Authorities (LEAs) (State University, 2010). Instead, the Act gave LEAs the control over voluntary schools offered by churches (Gillard, 2004).industrialism in England and Wales during the 19th century. Prior to the 19th century, England and Wales had no educational system (UK Parliament, 2010 c). Because of the political sympathiess desire to improve the educational system, the UK Parliament implemented a long list of other Act which serves as a guide on how the government will financially support the childrens education and how each school should teach the

Personal Statement Essay Example | Topics and Well Written Essays - 500 words - 39

Personal Statement - Essay ExampleMore recently, I have begun to jump out to a greater extent in Biology than in Chemistry or Physics and this is where I wish to continue my studies. Biological Technologies is an important field and is fast fit an important aspect in the industry and to medicine. Specializations such as Bio-Materials and Genetics are grabing significant developments. I believe that there are shut up many new and exciting discoveries waiting to be found, hidden within nature, and of beneficial use to humans and the environment. It would be beyond my wildest dreams to become a carve up of the next discovery. A Masters in Biotechnology will enable me to gain the knowledge and skills that I will need in this pursuit.I see my future to be devoted to research. I want the continuous search for new things to be my career. My dream, as many scientists share, would be to discover something that will be ground-breaking and help many people. I aspire to one day go down in h istory through this, and though no plan is cause in stone, I wish to gather as many experiences as I possibly could. For the mean time, I would rather consider all of my options first, as glory will not put food on the table. But I hope in the future to be able to pursue more of the things I am passionate about.I am creative and I have substantial significant technical knowledge of the biomedical science sector. I possess a specialists expertise and understanding alongside the skills required to fully grasp it. As an individual, I am not easily put off by challenges. I believe that once you set your heart on something you will be surprised how many problems and seemingly unclimbable obstacles can be overcome.I am reliable, self-motivated and trustworthy. I always aim to work as methodically, efficiently and accurately as I could. I am quick to learn and I am able to comprehend things swiftly. When there is something I am not quite certain of I am automatic to ask for help, recog nizing other peoples wisdom. I

Taxation Essay Example | Topics and Well Written Essays - 500 words - 2

Taxation - Essay ExampleHowever, this can only be possible if the existence participate in funding the estate in order to purchase necessary weapons and also employ the disciplinary forces. The benefit enjoyed by the public in terms of services due to their tax revenue contribution is immeasurable. It is therefore, appropriate to suggest that Chancellor Osborne is right when he relays the states perceptive of tax evasion. The Shaban Mahamood of dominate exchequer secretary, comments on the state of live being higher than the standard expectation. From his comments, it is clear that, Shaban expects the state to make the cost of living to that level where each of the citizens living United Kingdom can afford. He has held the state at ransom for not playing its role in reducing the cost of living to its oecumenic public. Shabans comments clearly indicate that the state then has all the rights to demand and even place fell charges to people evading taxation. The reason behind the support of the state is that, it will only be in a position to provide the so said services if the public plays its rightful role of paying taxes (Davidson 2011).seaward has been compared to a criminal act. The state has even gone further to formulate policies that strengths the taxman. In addition, the people who willingly provide the state with information regarding the evasion of tax by others will be rewarded heftily. As though this is not enough, the UK state has promised to cooperate with the rest of countries that are fighting tax evasion. In the new criminal act targeting the tax evaders, the state has included harsher punishment, longer jail terms and double payment of the evaded taxes. Furthermore, the state continues to quote the amount of recovered taxes in the early(prenominal) two state budget years. As was of rubberstamping the essence of paying taxes, the politician has also used the issue in their campaigns. It is clear from

Distribution and Graphs Essay Example | Topics and Well Written Essays - 250 words

Distribution and Graphs - Essay Examplethat there will be no interpolation of new study ideas, and if we as former richly school classmates happen to rank poorly in relation to our colleagues, we could at best retain the blue performance, and remain on the left tail of the plotted histogram- the poorly performing lot. Even if we ranked well in relation to classmates, it would still be demand to distribute ourselves among the groups, to attract diversity of views and fresh study styles. Therefore I would favor a group not dominated by my former high school classmates.My choice of a study group may affect my scholastic standing in my chemistry class in the following instances 1) If my label ranks low and I join a study group that has got brighter students, I will score better in the next exam and move to a position further right in the histogram. 2) If I rank higher than most of my group members, my score is likely to be influenced downwards, which would lead to a berth of my sta nding further left on the normal distribution plot, an undesirable result. 3) If the study group I join has no implication whatsoever on my score, my position remains the same and there is no right or left shift in my standing on the normal distribution

Reflective writing Assignment Example | Topics and Well Written Essays - 500 words

Reflective writing - Assignment ExampleThe nurses, or other clinical and medical practitioners, co cash in ones chips and employ with each other, enable better communication, to a greater extent understanding, faster decision-making, and a stronger supervision for each other. Group leadership skills provide a solid foundation for victimization group concepts, theory, and research with a wide variety of groups and group settings (Carolyn, 2008).It is as well observed that the patients with chronic health problems be better treated when examined by a group of nurses or doctors. In this way, a constructive research and discussion takes place, and there is an enhanced relationship with the patients. Moreover, while working in groups, the professional skills of nurses are also groomed and they begin enjoying helping and facilitating one another in professional activities (Nursing Times, 2000). The advantage that the concept of group working gives is that there is a more formalized join t approach to the planning of patient care through further participation of patients as well as nurses. The group support also helps relieve anxiety from both the doctor and the patient.I think, in a group working situation, it is also easier to brainstorm and find solutions to the existing problems. It also encourages an powerful utilization of the resources, and helps to keep complete records and collection of data whenever needed. In the profession of nursing, it is essential to have mutual cooperation, trustworthiness, sense of accomplishment and respect for the individual value and beliefs. All these aspects can be worked on while performing the tasks in a group (The Scottish Government, 2004).Moreover, working in groups is extremely beneficial for the organizations which operate in a complex manner. There is increased competition, and conformity to better productivity. It results into more and better idea generation and an individual learns to lead and attain a sense of respo nsibility on his/her part. Shared knowledge and experience gives the

The Managemetn and Control of Quality Essay Example | Topics and Well Written Essays - 750 words

The Managemetn and Control of Quality - Essay ExampleA company can improve its cash inflow in the form of profits if Six Sigma is deployed systematically and in right beas. The Six Sigma experts continuously work on reducing the defects in order to reach a situation of zero defects in an organization. Six Sigma is applied in an organization in two methods, the DMAIC (Define, Measure, Analyze, Improve and Control) and the DMADV (Define, Measure, Analyze, Design, Verify) methods. The Six Sigma DMADV approach focuses on the process plan base on the short falls. The DMADV technique works by developing different alternative models for quality benefit. The DMAIC technique focuses on process improvement in an organization. The DMAIC technique is used in an organization to rejuvenate the least effective process and product. This is focused on improving the future performance on make sufficient improvement in the current activity level. Six Sigma is an approach that is used in all sorts of business and other production areas where quality improvement is needed.The quality of the Six Sigma approach has made many business entities including GE implement the process. This process includes Define the problem, Measure what you care about, Analyze or statistically find root causes, Improve or Mobilize change initiatives, and Control or Sustain improvements (DMAIC). In the first phase, teams aim to identify the problems that are associate to the business and business satisfaction. Efforts are taken to relate the customer issues with the general business process by the factors of CTQ. In order to get the total impression of the process the team establishes project charters, identifies the required resources, and finds the leadership approvals. In the undermentioned phase the team identifies the deficiencies of the current process and takes remedial measures. A good grounds of the customer expectations is made possible to establish the out of specification conditions. T he characteristic feature of the Six Sigma process of GE is that even the beginners are able to collaborate the challenges of acquiring the concepts and that the time required for complex calculations is made the minimum possible. In the third phase, the root causes of the present defects are identified by the analysis based on which prioritized list of factors influencing the expected result is prepared. For this, various tools like multivariate analysis, test for normality, ANOVA, correlation, and regression etc are made use as the tools. In the next phase, teams seek out best possible solution and build up a plan action to implement the solution. On the basis of the test to tolerate the solution, the process is modified and the effect of the result is analyzed. In the final stage, control charting techniques are used in order to improve the current measures. The measures adopted in this stage help to check the possible recurring of the problems. In this stage the approach leads to long term payoffs in quality and monetary terms. The GE employees are trained effectively in this process and the teams are able to check the business problems applying the concepts of the program to the problem. The competency level that starts from Green Belts is

Levers of Control and Strategy Implementation Essay

Levers of Control and Strategy Implementation - Essay ExampleSecondly, the technology requirement for the emit class lock is low and lock can be produced by some small companies in town. They have cost advantage in tax and administration. The product can watch the requirement in low class market. Thirdly, the risqueer steel legal injury compresses the profit space.The case company is located in the North of China. It is a modal(a) size company which has three production lines and can produce about hundred kind of lock. Their products are mainly the door lock and padlock. Their locks are use in civil and industrial areas. They can produce the low- and fair class lock. Between 2003 and 2005, they pay attention to low class door lock because of high demand by the construction company. In these two years, the argument in low class market became fierce They decided to go back the culture medium market. In 2007, The productivity of medium class lock take 30% percent and the profit take more than 50%. The top management completed they must develop in medium-class market because of high profit ratio. However, their vision and system can not be implemented successfully by their watercourse performance and control system.During strategy implementation, the strategic uncertainty must be met. These strategy uncertainties drive the new strategy. The companys current source of strategy uncertainty is stronger arguing (Atkinson and Court, 1998). Normally, companies choose one or more performance measurement and control system to monitor the uncertainties interactively. The case companies choose the revenue interactively which is highly responsive to changes in competition. However, the measure of the whole revenue can not meet the requirement of the new strategy as the companies decide to develop their product in the medium product market. The changes and profit of the medium class products are not monitored separately and interactively. Moreover, supplier is an important aspect of strategic uncertainty in competition market. For example, they pay less attention to the raw material previously because the fluctuation in the raw material market is stable. The small fluctuation of profit does not influence their production plan and strategy. One of their strategies is market share. The revenue is a critical performance variable of market share. However, in the last year, the steel price increased by 15%. This change heavily influenced their profit. The company had to change the production plan. The cost of raw material has a big impact on the companys profit. They need to pay more attention on the raw materials market. In order to occupy the market, they can not transfer the cost of raw materials to sale price fully. Therefore, they should monitor the cost of raw material and provide a subjective incentive to the purchaser.The levers of control (LOA) can not only improve the strategy implementation capacities in the four facets, but also mana ge the strategic risk which is often ignored. The successful strategy implementation requires controlling the multiple dimensions of strategy reflected in the 4Ps of strategy implementation perspective, position, plans and goals, patterns of action. Since there are still gray areas in some aspects of strategy implementation like the levers of control, this research will analyze the levers of control of strategy implementation (Bapna et al, 2000). Specifically, the study is set

The Courtroom Scene Essay Example for Free

The Courtroom Scene EssayThe Crucible was written at the peak of the McCarthism era in the mid 20th century. The play was written by Arthur Miller to show the similarities between The McCarthy Trials and the Salem Witch Trials. This links well to the Crucible.The play is about a group of girls who are caught in the woods performing witch- same actions. The girls turn against everyone and start accusing people of being witches. This immediately creates tautness.In this essay, I am departure to answer the question How does Miller create tension in Act III, The Courtroom Scene? He creates tension in a number of focusings. These ways are stage directions, flushts, language and friction between characters.Firstly, Arthur Miller uses stage directions to create tension in Act III. A particular example of this is when treat monitoring device is intensely questioned for the truth of her husbands routine. The stage direction In a crisis of indecision, she cannot speak. This shows how she is lacerated between covering up for her husband or telling the truth. The state of affairs that is so thrilling is that if she lies, she will of helped Abigail, as Abigail would be able to carry on with her mischievous doings. And if she tells the truth then Abigail would be found guilty of hypocrisy and false accusations.The direction builds tension, as the audience already know that John Proctor has confessed to the affair with Abigail, and Goody Proctor doesnt know this.Secondly. Miller creates tension by using events in Act III. The best example of this is on page 101, when Abigail and her girl friends are pretending that bloody shame Warren has convoked her spirit onto them. This is shown when Abigail says why ? why do you come, yellow bird?We as the audience automatically tincture tension as we know Abigail and the girls are making all these alleged allegations up. We feel sorry for bloody shame Warren, as now she is being portrayed as an evil person. John Proctor is the only person who believes Mary Warren and does compute Abigail and the girls are lying. He shows his feelings by saying Theyre pretending, Mr Danforth This creates tension as we feel that Proctor and Mary Warren are helpless. Proctor needs to help Mary Warren, as Goody Proctor will be persecuted if Abigail and the girls are not brought to justice.Another event that takes place and creates tension is on page 104/105. This piece of tension links well to the last piece. The even is that after all of the commotion and lying from Abigail and the girls of Mary Warren summoning a spirit. Mary apologises for sending the spirit, even though it was a lie. This automatically creates tension as the audience are dumfounded by what Mary is doing. She is now covering up for the girls. So they dont learn the blame. When she says sorry. Abigail hugs her and they seem to be friends again. This leaves the judges baffled. This creates tension in a different way as well because Proctor is all a lone now. The only way to save his married woman is Mary Warren telling the truth, now she has turned against him. The audience feel sorry for Proctor, who should know by now that he and his wife are going to be persecuted.Thirdly, Arthur Miller creates tension by using friction between characters in Act III. There are two polished examples of this. Firstly, Mary Warren explains to the court of how Proctor wakes her up at night and says how they should over throw the court to save this wife. This friction is huge because just in advance Mary Warren states this the court, Mary and Proctor where helping each other. Mary and Proctor were helping each other. This creates tension because Proctor was left by Mary when she said sorry to Abigail for summoning her spirit, and now Mary has made allegation against Proctor. Nothing more could go wrong for him.Mary goes on to say that Proctor has threatened her as well. Ill murder you, he says, if my wife hangs Thus creates tension as Mary and Proctor were friends but now he is sullen her. The audience feel an agonising heart-break for Proctor, yet feel he shouldnt of threatened Mary. The friction has built up again. Secondly, on page 105, Proctor says that his and Danforths faces are like the devils. Proctor says, I see his filthy face And it is mine and your Danforth It creates friction because Danforth is appalled that Proctor could relate him to the devil. Between these too character there has ever been friction because Proctor believes the girls are lying, whereas Danforth doesnt. When Proctor says this he means that Danforth has the face of the devil for allowing all of these false accusation to happen. Proctor has the face of the devil because he had the affair with Abigail, which sparked the whole event.Lastly, language in The Crucible creates tension. An example o this is on page 98, when John Proctor admits he lusted for Abigail and tells the truth about the affair and how Abigail is trying to get revenge. Th e line is She thinks to dance with me on my wifes grave This language is difficult for the audience to understand, as it is old English. This creates tension because it could mean different things and as the audience doesnt know what it means, it lets imaginations come out and start to think what he means.To conclude Arthur Miller uses and creates tension to a full effect and pulls it off with capacious strength. The tension was good and easy to create as he used four main elements, stage directions, events, frictions between characters and language.

Role of Port Authorities Essay Example for Free

Role of Port Authorities EssayPorts usually have a governing body referred to as the air authority, port focus, or port administration. Port authority is used widely to indicate any of these three terms. The translation of port authority has been defined in various ways. In 1977, a commission of the European Union (EU) defined a port authority as a State, Municipal, public, or private body, which is largely responsible for the tasks of construction, administration and sometimes the operation of port facilities and, in certain circumstances, for security. This definition is sufficiently broad to agree the various port management models existing within the EU and elsewhere. (http//www.ppiaf.org/sites/ppiaf.org/files/documents/toolkits/Portoolkit/Toolkit/module3/port_functions.html2)Ports authorities may be established at all levels of government subject area, regional, provincial, or local. The well-nigh gross blueprint is a local port authority, an authority administering only one port area. However, national port authorities still exist in various countries such as Tanzania, Sri Lanka, Nigeria, and Aruba. The United Nations Conference on Trade and Development (UNCTAD) Handbook for Port Planners in Developing Countries lists the statutory powers of a national port authority as follows (on the assumption that operational decisions will be taken locally) (http//www.uctc.net/research/diss131.pdf) * Investment major power to approve proposals for port coronations in amounts supra a certain figure. The criterion for approval would be that the proposal was broadly in accordance with a national plan, which the authority would maintain.* Financial policy Power to set common financial objectives for ports (for example, required return on investment defined on a common basis), with a common policy on what al-Qaida will be funded centrally versus locally, and advising the government on loan applications. * Tariff policy Power to regulate rates and charges a s required protect the public interest. * Labour policy Power to set common recruitment standards, a common wage structure, and common qualifications for promotion and the power to approve common labour union procedures. * Licensing When appropriate, power to establish principles for licensing of port employees or agents.* Information and research Power to collect, collates, analyze, and disseminate statistical information on port natural process for general use, and to sponsor research into port matters as required. * Legal Power to act as legal advisor to local port authorities. Increasingly, central governments enforce oasis policies through the allocation of resources rather than through the exercise of wide-ranging regulatory powers.While central governments should pursue macroeconomic objectives through an active seaport policy, port authority objectives should be more narrowly focused on port finances and operations. It is a widely accepted opinion among port specialists th at a port authority should have as a principal objective the full recovery of all port-related cost, including capital costs, plus an adequate return on capital. The full recovery of costs will help a port authority to (http//www.businessnz.co.nz/file/1947/100813%20Port%20Performance%20and%20Ownership.pdf) * Maintain internal cost discipline.* Attract outside investment and establish secure long-term cash flows. * Stimulate innovation in the various functional areas to guarantee a long-term balance between costs and revenues, especially when faced with innovations by terminal operators, port users, rival ports, and hinterland operators. * Generate internal cash flows needed to replace and expand port infrastructure and superstructure.* Compete according to the rules of the market system, without excessive distortions of competition. * Put limits on cross-subsidization, which may be rational from a marketing point of view (market penetration, traffic attraction), however which can u ndermine financial performance. * Avoid dissipation of the port authorities asset base to satisfy objectives of third parties (for example, port users demanding the use of land in the port area without regard to the lands most economic use or port and city administrations using port authority assets to pursue general city goals).Ownership of the Port of KoperThe port of Koper is the largest and the only public cargo port in the Republic of Slovenia. The self-possession transformation of the port of Koper was finalized in 1995. Before the ownership transformation, the government of the Republic of Slovenie brought a decree that the shores, land and water territory around the port are also a public asset in the sense of state ownership. The value of the port infrastructure was set at the amount of USD 180 million.A part of the port infrastructure was defined as infrastructural bases, and they included* Haulage roads,* Railroad tracks,* Entryways,* Partitions,* Sewage* Water supply s ystems,* Electric power facilities,* Lighting and telecommunication facilitiesThe mentioned part of the port infrastructure, the port superstructure, machinery and other assets were evaluated in 1995 in the amount of USD 220 million. The total capital was divided into 14,000,000 shares at a nominal value of Sit. 1000. The Republic of Slovenia is the owner of 6,860,000 shares, which is a 49% ownership in priority shares and 2% in mediocre shares. The ownership structure of the Port of Koper 51% the state, 17.33% government funds, 7.65% municipality of Koper, 7.48% internal distribution to employees and pensioners, 10.20% internal buyout from employees and pensioners, 6.34% public sale.In appendage to shares in ownership of the state, the Port of Koper deals with shares on the Ljubljana stock market, hence its ownership structure is subject to daily changes The state has decided to sell its share in the ownership of the Luka Koper d. d. in 2003. During the transitional period the s tate, with its 49% ownership has decreased its ownership share down to 25% + 1% but in the form of ordinary shares, which enables it to gain control of functions connected to certain more important business decisions that are in close association with status changes of the enterprise.Luka Koper d. d. is the manager of the port. On Nov. 21,2002 a Decree was issued according to which the Government Administration allocated concessions, and the decision was reached that the first concession be given to enterprise Luka Koper d. d. for a period of 35 years. Luka Koper d. d. does non have Port Authority in the classical sense of the term.According to the Statute of the Luka Koper d. d., the enterprise has a single-member management supervised by a supervisory board of 9 members in the structure of which there are three representatives of the state, a representative of the local administration of the municipality of Koper that is itself a 7% owner of ordinary shares, a member representing small shareholders, a representative of the funds that the Luka Koper d. d. holds in its portfolio and three representatives of the employees of LukaKoper d. d. Such a structure of the supervisory board that chooses the president of the management of the joint stock company does not allow the predominance of state power over the management of the port. The state has minimal rights in bringing decisions on occasion of shareholder assemblies of the enterprise Luka Koper d. d, with merely 2% of votes.From this we may assess that the autonomy of port management in the Luka Koper d. d. is very high.Managerial responsibility of the port ofKoperLukaKoper d. d., as the sole port operator manages the entire port. The Management of the enterprise Luka Koper d. d. has complete freedom in conducting its economic policies, policy of superstructure development, and the right of bringing forrad a medium- term plan of development of the port infrastructure that is previously acknowledged by the G overnment of the RS. The port management is also responsible for victuals of the port infrastructure. The Port of Koper can be evaluated as a Full service port.

Copper Recovery Methods From Metallurgical Waste

Copper Rec overy Methods From Metallurgical WasteREVIEW OF COPPER recuperation METHODS FROM METALLURGICAL WASTEApurva Patel, Prof. Nimish ShahAbstract Copper is one of the most employ metals in recent developments and demand of this red metal is change magnitude with passing of to each one day. Production of hair is 12 million tons per year and bruiser reserves ar expected to run for 25 years with the estimated world fuzz reserves of 300 million tons. Recovery of copper from metallurgical waste is a trend that is being followed from beginning of industrial age and has many developments over a vast time frame. Out of all the copper used in existing process, 2 million tons of copper is utilized with cycle of copper waste. Copper ore reserve contri yetion of India is limited and extended up to 2 percent of world reserve. We substructure say that copper has a large amount at our reserves but excavation is not as simple as it seems. Copper theme in the raw mines is ranging fro m 0.5 to 1 percent. all the same after recuperation of copper there is large waste generated at the end of the process. Copper content in the waste is up to 0.3 percent at the discharge. Ultimately around hundred times of waste is generated for healy of one part of copper. That pushes forward the need of recycling copper from metallurgical waste to allow for the need of increasing copper demand. Copper recovery from high copper containing metallurgical wastes like brass industries are generally dealt with smelting process. In such expression large amount of energy is utilized to just melt down all the material. This process has a limitation of copper content i.e. if copper content is low then all the energy is utilized in melting of undesired material. Demand for electroplating of copper has increased significantly. Low efficiency or unseasonable process handling causes remarkably high copper content in waste discharge, which is over the range of discharge criteria of heavy me tals. So to control the increasing price of metals and to limit the use of fresh copper, recycling must be done so the recovery from waste as well gives the advantage of being in range of the allowable government legislations. Though these hazardous heavy metals in electroplating waste having concentration high enough to give harmful impacts to environs but convincingly low concentration that is not enough to recover these metals effectively. In this paper, overview of distinguishable methods for copper recovery is illustrated and justified the selection of different methods over different copper content of various sources.Keywords Copper extraction, Copper recovery, Electroplating, Recycling,I. INTRODUCTIONIncreasing demand of copper gives elevated chances for generating copper waste from different industries. There are thousands number of industries existing which includes utilization or processing of copper. In this paper, review of several most copper containing waste and mos t optimum copper recovery methods are described. Waste source is targeted which gives better possibilities of copper recovery and ease of operation. Several metallurgical source like brass slag, copper convertor slag, electroplating waste, bonze junk and pickling solution is included in the study.II. Copper recovery from Copper slagThere are different verities of slag produced from smelters for non-ferrous production. Major emphasis is given to copper slag as it has equal to or higher copper content compared to raw copper ore. Generation and utilization of copper slag has higher environment impacts compared to steel and iron slag as they contain remarkable quantity of heavy metals with higher solubility. chemical substance composition of copper slag varies with different origins. Chemical composition is given as per Shen Forssberg, 20031 in table 1.TABLE IChemical composition of copper slagThere are specific tierce methods to recover copper from copper slag Floatation, Leaching and RoastingFloatationBarnes (1993) 2 has given industrial floatation process at Mount Isa Mines Limited to recover copper from copper slag. Grinding operation is applied until obtain the granular size of 80%- 74 m before floatation. Floatation is also workable for magnetite present in the raw copper slag, so hydroxy ethyl cellulose is used in the process as a depressant of magnetite impurities. MIBC is used in the process as froather agent and sodium sec-butyl xanthate is used as a collector of copper from the waste. The result of this process gives concentrate anatomy copper with high percentage as 42.54%. Overall yield of such process is 82%. This try out is observed for copper slag containing 3.7% copper. In this experiment most of Co is observed with floatation tail.Mainly, copper slag floatation is somewhat similar with sulfide ore floatation because of the fact that only metallic copper and sulfide minerals from the copper slag can only be effectively floated. In other sla g copper is usually observed under oxide give tongue to and Co and Ni are also in oxide state because of its homogeneous distribution in the slag. So the stated method will not be utilized effectively with Co, Ni and oxide copper state. Therefore the span for the floatation process is reduced in size as less quantity of Co, Ni must be present in the slag or copper must not be in the form of oxide.LeachingLeaching is used with some leachants mainly hydrochloric acid, ferric chloride, ammonia, sulphuric acid etc. Basire at al anand at all 3. In the initial era cyanide was also used but it was terminated because of its harmful effects to environment. Leaching is positively influenced by addition of H2O2, or leaching with Cl2/Cl system, or pressure leaching. go in 1 shows effect of H2O2 on leaching of copper based on the experiments of Base metal recovery 4Figure 1. Kinetics of copper recovery represent showing metal recovery with highly oxidising agent like H2SO4 for copper slag. Ex periment is carried out with 10% solid in solution and particle size less than 100 m. Experiment is carried out at 70 oC and pH maintained at 2.5 with applied H2O2 at 35 L/(h.t)Pressure leaching has broadly described by anand et al 4. Study shows that with pressure leaching and use of dilute H2SO4 recovery of copper about 90% achieved from copper converter slag from the initial concentration of 4.03% Cu.RoastingRoasting is actually one intermediate step which involves the process for converting the copper in desired form that can be easily separated from the raw material. After application of roasting, Leaching or floatation must be used to achieve desired separation. If we peg down down the process criteria then we can say a lot more specific term as sulfate roasting instead of roasting. In this process conversion of cupper cobalt ant nickel is taking place and transformed into more feasible water-soluble sulfates. Raw material is touch on at 200-600 oC by addition of sulfide or sulfate agents. Then these soluble sulfates are dissolved in water and easily separated from slag. whatsoever of the agents used in the process are, (NH3)SO4, H2SO4, H2S, pyrite etc. Sulfurization reactions are summarized as bellow.Cu2O + H2S = Cu2S + H2O (1)2Cu + H2S + O2 = Cu2S + H2O (2)Sulfides of copper are then easily converted to soluble copper sulfate with roasting at 600oC. Ziyadanogullari used this method to treat copper slag containing 2.4% copper. By sulfurization in closed system with 140oC for 1 minute and then heating and roasting with 600oC for 360 minutes gives better result for recovery of copper up to 99.2%.SCHEMCON-20141 Page

The Role of External Auditors in Accounting

The Role of External Auditors in AccountingIntroductionAuditor liability has always been one of the main concerns of the humanity. Often fall under common equity, tort law or some(prenominal), public liability claims bunghole arise out of unfair or unjust practices when it stick withs to auditing a go withs monetary standing (Lambe, 2007). The listeners brush aside be held liable for approving a fraudulent account on behalf of a handicraft organisation.Auditor liability, or failure to descry and write up illegal utilizations of financial tales, could lead to serious damages for the sh beholders of the compevery (Schaefer, 2004). In most fountains, a fraudulent act exists when one or to a greater extent auditors, on behalf of a company, approve inaccurate accounting for the reason of tax evasion or to strategically register for an Initial Public Offering (IPO).To celebrate moral hazard associated with auditor liability, the British Serious Fraud Office has imposed hea vy penalties on swindlers and white collar criminals in order to fold down or suspend suspicious championshipes (Country Updates, 1997). On the other hand, auditors who are found guilty of professional negligence may end up face a monetary loss or penalty through punitive fines and/or the confiscation of their licence to practise in the United Kingdom. fit in to Priddy (2011, p. 59), as stated by Michael Power of the London School of Economics, it was non reasonable to expect auditors to be challenging pedigree models and raising strategic issues with finance directors, because that was non their job and if we want it to be their job, then things would piss to change quite substantially The direction of my comment is that we might be expecting too much from this wispy box External Audit in terms of what it existingly delivers.In response to Powers statement, this report will first discuss the roles and responsibilities of remote auditors and then provide a drawing overvie w of collective governance. In line with this, there is a strong need to go through some stage chore theories and concepts that will enable readers to absorb a better understanding of how businesses function in the incarnate world. Based on the individual offices and duties of shareholders, internal and external auditors, the board of directors, and the Chief Executive Officer (CEO), this report will explain the limitations of the roles and responsibilities of external auditors when it comes to detecting and imperious fraudulent business activities.Roles and Responsibilities of External AuditorsExternal auditors are professionals who are hired to conduct audits based on the rules or laws on creating financial statements for the government, a private company, or a legal organisation (The Institute of Internal Auditors, 2011). According to Kwok (2005, pp. 151-161), accounting irregularities can be made for the purpose of tax evasion or theft, for instance, creating ghost employe es, skimming from the proceeds, or stealing an asset. Specifically in the United Kingdom, Chartered Accountants and Certified oecumenic Accountants are the groups of individuals who are qualified to conduct external auditing.According to Poorter (2008), auditors practising at bottom the United Kingdom have to perform a special job of safekeeping towards a liable third caller. This means that external auditors are made responsible for the fair, just and reasonable treatment of the companys external shareholders. In case of a binding bring down between the company and its shareholders, it is a general rule for the external auditor(s) to fulfil his or her statutory duty as an auditor to shareholders collectively.As a standard operating procedure, external auditors are anticipate to evaluate the financial statement of an organisation on a yearly basis (Hicks and guck 2008, p. 261). Upon going through the financial statement of a government, a private company, or a legal organisa tion, external auditors are expected to come up with a professional opinion regarding the financial statement presented to them by the organisation (Kwok 2005, p. 178). Correspondingly, external audit committees are expected to settle whether the accountants are able to adjust along with generally accepted accounting principles or whether they have made appropriate judgments, estimates, and complete disclosures in the financial statements (Hicks and Goo 2008, p. 259 Kwok 2005, p. 178). Given that the external auditors kick downstairs something inappropriate in the presented financial statement, they should report their complaints to the company to allow the board of directors to review.As part of entertaining the company and its shareholders, external auditors are expected to determine any possible damages that could result from the company owners major business endings. Considering that external auditors are liable to both the company for which they bring in and the sharehold ers of the company as a third party, external auditors should avoid coming up with a biased judgment by making use of their go around professional familiarity to protect the interests of everyone involved.Although internal and external auditors technically have the same roles and responsibilities when it comes to auditing a financial statement, an important difference between the two is that an external auditor is an individual party outside the organisation being audited (The Institute of Internal Auditors, 2011). Another difference between internal and external auditors is that the general public, large groups of investors, and government agencies have the tendency to rely more on the audit report coming from the external auditors than the report presented to them by the internal auditors.Brief Overview with regards to Corporate GovernanceAccording to Colley et al. (2005), corporate governance refers to a system of authoritative direction or government which carefully examines the individual roles and responsibilities of the business owners, the shareholders, the board of directors ( administrator and non-executive), the CEO, and accountants. Since corporate governance is smooth of both neutral and objective corporate value (Solomon 2007, p. 4 Haller and Shore 2005, p. 18), a lot of people consider good corporate governance as an acceptable model of business ethics and a moral duty on the part of a corporations executives and board of directors.Board of DirectorsAguilera et al. (2008) revealed that corporate governance is ofttimes considered as the basis for making policy for a business organisation in relation to the actual structure of the board, the activism of the shareholders, and overall business performance. With regards to organisational policies and procedures, the board of directors within a business organisation has a significant role to play when it comes to successfully implementing corporate governance (Nordberg, 2007 Kim and Nofsinger 2006 , p. 41). For this reason, the members of the board are required not moreover to carefully analyse the corporate financial report, but also to meet regularly to discuss the proposed strategic plans and issues that will significantly affect the success of the business (Solomon 2007, p. 103).Executive and Non-Executive DirectorsThe board of directors is composed of executive and non-executive directors. As part of strengthening corporate governance, the companys board of directors is given responsibility for making important decisions in the best interests of the company and its shareholders (Mallin 2007, p. one hundred twenty-five).Aside from determining corporate goals, developing strategic plans that will enable the business to meet those corporate goals, and implementing organisational policies to meet the businesss objectives (Mallin 2007, p. 124 Kim and Nofsinger 2006, p. 41), the board of directors is responsible for controlling operations, making decisions for resource acqui sitions, and driving improvements in the quality of service (Carpenter, 1988 Pfeffer and Salancik, 1978). Since not all of the members of the board are directly or actively engaged in the daily business operations of a company, readers should be aware of some crucial distinctions between the roles and responsibilities of executive and non-executive directors with regards to corporate governance.It is common business knowledge that the executive directors are the ones who are directly involved in the daily business legal proceeding that occur within and outside of the company, whereas the non-executive or outside directors are not. disdain the differences between the responsibilities of executive and non-executive directors, the Commission has publicly announced under the Action Plan Modernisation of company law and enhancing corporate governance in the European Union that all of the board of directors (regardless of whether they are executive or non-executive) should at all times ensure their collective responsibility when it comes to monitoring the financial and non-financial entropy behind the corporation (Communication from the Commission to the Council and the European Parliament, 2003).Unlike the non-executive directors, the executive board of directors can easily access valuable business culture such as corporate financial statements. By accessing this information, executive directors are able to examine company records on daily sales and expenses and other major business transactions like public shares, loans and investments. In the process of going through the companys financial statements, executive shareholders should be on the lookout for any signs of unusual business action at law that could adversely affect the long-term operation of the business.Similar to the role of executive directors in corporate governance, it is the role and responsibility of the non-executive directors to reduce conflicting interests between the actual shareholders, t he executive board of directors, and the management team who works behind the company (Solomon 2007, p. 82 and 92). For this reason, Waldo (1985, p. 5) strongly suggests that the best way for the executive and non-executive directors to perform their duty effectively is to actually go through the companys business information, including the corporate financial statement.Even though the non-executive directors are inactive in terms of monitoring the daily operations of a company, several studies revealed that the non-executive directors are expected to strictly and regularly monitor the progress of the overall business, its legal and ethical performance, strategic choices and implementation techniques used by the top management, including the appointing or removal of the members of the senior management aside from giving the rest of the board members some advice with regards to the strategies used in enabling the company impinge on the corporate goals and business objectives (Solom on 2007, p. 82 Carpenter, 1988)1. By closely monitoring the daily activities of the companys executive directors, the non-executive directors should strain the executive directors responsible for the companys shareholders and external investors (Mallin 2007, p. 132 Solomon 2007, p. 88 Fama and Jensen, 1983).Solomon (2007, p. 86) revealed that there is a link between the role of non-executive directors and the role of institutional investors in the sense that the non-executive directors effort in ensuring that the business is free from any forms of stoopedion could somehow protect the socio-economic welfare of the companys public investors. Several authors suggest that the non-executive board of directors is strongly encouraged to actively participate in the board meetings with the rest of the directors and shareholders to protect the interests of the public investors (Mallin 2007, p. 125 Solomon 2007, pp. 86-88).Roles and Responsibilities of AccountantsIn general, accountants are not still made responsible for producing an accurate, neat, and fair financial statement that not only enables the senior managers to make important business decisions, but also give the public stockholders the privilege of accurately monitoring their investments in the company. Because corporate accountants maintain accurate and transparent financial accounting information at all times, accountants play one of the few most important roles in the development of effective corporate governance.To ensure that the company is able to come up with an accurate corporate financial statement, the business organisation should hire internal and external auditors who are qualified in monitoring fair and true financial values.DiscussionRomano (1996) explained that the shareholders have the authoritative power to influence the manifestations of legal and/or illegal business transactions. Given that most of the corporate shareholders are the business owners, these individuals are the ones who a re in the position to select and elect their preferred members to the board for the purpose of managing the business affairs. On the other hand, it is the board of directors who appoint, hire, and delegate detail roles and responsibility to a selected CEO. In a normal business setting, it is the CEO who is in charge of managing the actual business operations. For this reason, the CEO is often made accountable not only to the business owners but also to the board of directors.Upon analysing the corporate structure that is commonly used in large-scale companies, it is often the business owners together with the voluntary participation of the executive directors, the CEO, and the accounting manager who have the authoritative power to manipulate the companys official business documents. By going through the corporate financial statement, the non-executive board of directors should search for any signs of unusual business activities that could create serious consequences for the comp any. To prevent coming up with a biased judgment, the non-executive board of directors should ask with the internal or external auditors regarding any signs of unusual business transactions.Due to the flow of authoritative power within a business organisation, it is possible on the part of the shareholders, the members of the board, and the CEO to enter into business collusion with the business owners. By engaging the cooperation of accountants, business owners and corporate leaders may easily manipulate corporate financial records at the expense of the stakeholders and external shareholders. According to Becht, Jekinson and Mayer (2005), collusion among corporate leaders makes corporate governance one of the most controversial topics related to business and finance.Cassill and Hill (2007) explained that according to the principles of corporate governance, by voting on major financial decisions, the board of directors is made responsible for ensuring a balance between the business owners monetary interests and actual profit-sharing with the companys employees and the rest of the other stakeholders. Several authors correspond that corporate governance should be based on neutral and objective corporate values (Solomon 2007, p. 4 Haller and Shore 2005, p. 18). Since there is plenty of opportunity for the business owners to manipulate the board of directors to support their own personal interests, the concept of corporate governance can easily be violated at the expense of the majority of employees and public investors.A corrupt business culture is one that not only does not balk at accepting bribery, but may also be open to the practise of illegal offshore financing or the intentional manipulation of the actual financial statement (Dine, 2008). Within a business organisation, the board of directors and executives are among the few individuals typically behind the practise and development of a corrupt culture. For this reason, Dine (2008) revealed that European corporate law, following the UK model of corporate governance, is focused on investigating shareholders and the board of directors.Two good examples of real-world scenarios in the history of finance are the cases of WorldCom and Enron. In the case of WorldCom, its board of directors failed to fulfil their duty in terms of closely monitoring the executives management activities (Monks and Minom 2004, p. 509). This made them unable to protect the interests of their stakeholders. In the case of Enron, a total of 18 directors, including the CFO, ex-CEO, chief accounting officer and chief risk officer, voluntarily participated in the CEOs decision to manipulate the companys financial statement (Kim and Nofsinger 2006, pp. 52-53 Davis, 2005 CNN Money, 2004).Limitations in the Roles and Responsibilities of External Auditors when it comes to Detecting and Controlling Fraud Activities in BusinessAlthough the general public, government agencies, and a large number of investors rely heavily on the audit reports coming from the external auditors, there are still some limitations with regards to what the external auditors can do in detecting and controlling fraud activities that could find out within a profit or non-profit organisations. Hicks and Goo (2008, p. 258) explained that it is the managements responsibility to prepare complete and accurate financial statements and disclosures in accordance with the financial reporting standards and applicable rules and regulations. Therefore, it is wrong to believe that the external auditors are solely responsible for preventing the incidence of financial fraud.As stated by Kwok (2005, p. 168), an audit does not guarantee the sleuthing of all material misstatements because of such eventors as the use of judgment, the use of sample testing, the inherent limitations of internal control, and the fact that much of the evidence available to the auditors is persuasive or else than conclusive in nature. Since external auditors are a uditing financial statements that are presented to them by the corporate accountants, it is expected that external auditors could only provide the general public, investors, and government agencies with a reasonable assurance that the audited financial statements are free of misstatements, alteration of the accounting records, honest accounting errors, or falsification of the financial statements.Based on the Courts decision in the case of Caparo (Richards, 2004), in the absence of any adjure between the auditor(s) and either the investor, a potential investor, or any other third party involved, no duty of care will be owed.2Despite the external auditors responsibility to double check the accuracy of a companys financial statements, external auditors who work for a public company owe no duty of care outside the existing shareholders who purchase stocks in reliance on a statutory audit. It simply means that the external auditors can only be held liable to investors, potential invest ors, or any other third party involved only if there is a written contract stating that the external auditor owes them duty of care. In fact, external auditor(s) who are held liable for pure economic loss are considered as a case of simple negligence under contract law. Schaefer (2004) explained that the case is different when the auditor(s) are being judged based on tort law because tort law does not include a pure economic loss as a negligent act.Considering the difference between a contract law and a tort law, external auditor(s) who are found guilty of negligence will be held responsible and will be obliged to catch up with for the victims loss. In case an external auditor violates any of the auditing guidelines and is found guilty, the accused external auditor(s) will not be held responsible to compensate the victims loss because of the fact that tort law excludes liability of a pure economic loss. In other words, the victim of a wrong audit can demand a claim against those pe ople guilty of the wrong audit under a contract law (Ewert, 1999). Given that the general public can prove that both external auditor(s) and the managers of the company colluded against the outside stakeholders, the stakeholders of a given company can demand a claim against both the parties involved.Even though external auditors can be held liable for negligence and misconduct, there is still a limit as to whether an auditor can be held liable for a misconduct or not. For example, in case an external auditor has not provided the actual report to the company he works for, any law suit filed during the time ramble wherein the external auditor has not yet submitted his final report will not be considered punishable by the Court, because technically there is no duty of care that exists between the company and the external auditor(s) (Poorter 2008, p. 70).3In other words, the duty of care between an external auditor(s), the company, and the shareholders of the company will only exist wh en the external auditor has already submitted his final report to his client, the company.Basically, the extent of auditor liability will depend on the Court judgment and the degree of damages caused by the act of negligence that has occurred in the process. In line with this, it is possible for an act of negligence to occur when the external auditor(s) and the owner or manager of the company agree to underestimate the actual revenue of the company in order to pay lower taxes to the government or both parties may agree to overvalue the company in order to be able to get a better price when selling the companys shares to the public. Since there are different ways in which auditor liability may occur, the Court will be responsible for the investigation behind the said act of negligence.According to Schaefer (2004, p. 9), external auditor(s) with a binding contract towards the third party involved should not be held responsible for the loss that may occur in the purchase of stocks as l ong as the auditors did not take any actions that could trigger the decline in the stocks value. Therefore, external auditor(s) who did not manipulate the value of stocks are free from being held responsible in case the value of stocks depreciated. Rather than considering the loss of a public investor as a result of negligence on the part of the external auditors, the public investors are expected to be responsible enough to study the market first before they invest their money in the stock market.In case the general public is able to prove that external auditors were behind the manipulation of stock prices in such a way that they depreciated over time, then the Court has the option to make the company, including those people who were directly involved in the process of the fraudulent act, partially liable for the victims monetary losses. However, if a buyer was able to sell his share of stocks at an overvalued price for the reason that the internal and external auditors were not ab le to accurately detect the true market value of the companys stocks, the person who bought the overpriced stocks will have to compensate for the loss simply because it was the buyers decision to purchase an overpriced share of stocks.ConclusionThe personal obligations of external auditors to the general public or public investors is confine for the reason that the roles and responsibility of the external auditors are limited in terms of determining whether the accountants were able to present the financial statement based on the rules or laws accepted for the development of financial statements for the government, a private company, or a legal organisation. Likewise, external auditors are also made responsible for detecting any potential accounting irregularities made for the purpose of tax evasion or theft by the creation of ghost employees, skimming of the proceeds, or theft of an asset. chthonian the principles of corporate governance, the board of directors (executive and non- executive directors), the Chief Executive Officer (CEO), and the accountants have different roles and responsibilities in protecting the socio-economic welfare of the corporate stakeholders, including public investors. In case of a fraud scandal, it would be a misconception to put the blame purely on external auditors, since the board of directors (executive and non-executive directors), the Chief Executive Officer (CEO), and the accountants share responsibility in protecting the socio-economic welfare of the corporate stakeholders, including public investors.