Hypacrosaurus - Facts and Figures

Name: Hypacrosaurus (Greek for almost the highest lizard); pronounced hi-PACK-roe-SORE-us Habitat: Woodlands of North America Historical Period: Late Cretaceous (70-65 million years ago) Size and Weight: About 30 feet long and 4 tons Diet: Plants Distinguishing Characteristics: Pointed crest; spines growing out from backbone About Hypacrosaurus Hypacrosaurus received its odd name (almost the highest lizard) because, when it was discovered in 1910, this duck-billed dinosaur was considered second only to Tyrannosaurus Rex in size. Needless to say, it has since been outclassed by numerous other dinosaurs, both herbivorous and carnivorous, but the name has stuck. What sets Hypacrosaurus apart from most other hadrosaurs is the discovery of a complete nesting ground, complete with fossilized eggs and hatchlings (similar evidence has been found for another North American duck-billed dinosaur, Maiasaura). This has allowed paleontologists to piece together a fair amount of information about Hypacrosaurus growth patterns and family life: for instance, we know that Hypacrosaurus hatchlings attained adult size in 10 or 12 years, far sooner than the 20 or 30 years of the typical tyrannosaur. Like most other hadrosaurs, Hypacrosaurus was distinguished by the prominent crest on its snout (which didnt quite attain the baroque shape and size of, say, the crest of Parasaurolophus). The current thinking is that this crest was a resonating device for funneling blasts of air, allowing males to signal females (or vice-versa) about their sexual availability, or to warn the herd about approaching predators.

Plan Risk Management in An Organisation - Free Essay Example

Sample details Pages: 7 Words: 2146 Downloads: 5 Date added: 2017/06/26 Category Management Essay Type Research paper Did you like this example? Title Plan Risk Management in An Organisation Task 1: Establish the inner and external context an organization of your alternative has to think about whereas managing a risk 1.1 establish 3 (3) internal and 3 (3) external discourse factors and make sure that the known ideas square measure relevant to and per the organisational: à ¢Ã¢â€š ¬Ã‚ ¢mission statement IANZ mission is to make a superb learning setting that promotes mutual respect, understanding and social responsibility; and to empower students from numerous cultural backgrounds to attain their greatest potential to adapt and accommodates a various and rising world of amendment and challenge. IANZ share their vision and mission with the remainder of the academic community. ianz perceive their goals and every one work along for his or her action. Don’t waste time! Our writers will create an original "Plan Risk Management in An Organisation" essay for you Create order Their vision and mission dont seem to be simply statements that just affirm what the Academy is very than what it ought to be. à ¢Ã¢â€š ¬Ã‚ ¢core values and strategic goals Ianz adopt a participative leadership vogue by encouraging employees, students and different stakeholders to participate in our major decision-making method. Ianz enable choices to be created supported what the bulk decides. Ianz employ our employees to induce the foremost productivity out of them by operating as a team, that empowers them to create choices and check out new things. Ianz leadership vogue creates a positive atmosphere that motivates our students to perform to the most effective of their ability, that eliminates abundant of the negative behaviour. Ianz encourage our students to actively participate in clubs, organisation and also the overall faculty functions. Ianz goal is to supply outstanding support and repair through extremely hot employees with sturdy client service focus.they are com mitted to human action effectively with our constituents to create relationships supported mutual respect and shared goals. they promote a clean, safe and property learning setting by making innovative processes and economical procedures. à ¢Ã¢â€š ¬Ã‚ ¢organizational objectives Ianz adopt a participative leadership vogue by encouraging employees, students and different stakeholders to participate in our major decision-making method. Ianz enable choices to be created supported what the bulk decides. ianz employ our employees to induce the foremost productivity out of them by operating as a team, that empowers them to create choices and check out new things. their leadership vogue creates a positive atmosphere that motivates our students to perform to the most effective of their ability, that eliminates abundant of the negative behavior. we tend to encourage our students to actively participate in clubs, organization and also the overall faculty functions. à ¢Ã¢â€š ¬Ã‚ ¢Pro cedures Ianz ingress method is undemanding. 1. browse and perceive our Cancellations, Withdrawals, Deferral and Refund Policy. 2. youll enter either on-line or by email victimisation the downloadable Enrollment type. 3. Upon receipt of your completed ingress type and every one relevant documentations, we tend to assess the documents to confirm that the aim of the programme that youre enrolling matches your study plans or career intentions. The analysis result are going to be recorded within the form and subsequesntly recorded within the Student Management System. Then well issue you a suggestion of Place and charges Invoice. (At this stage, youll apply for a Student Visa and allow to New Seeland Immigration Service.) 4. Upon receipt of Student Visa and allow approval in theory, pay the tutoring fees by approach of fund to the selected trust Account. Once the payment has been received, well send you the official receipt. (The official receipt is typically needed by the New Seeland Immigration Service before the issuing of the coed Visa and allow.) à ¢Ã¢â€š ¬Ã‚ ¢risk management policies Ianz perpetually attempt for excellence. they believe that notwithstanding however well a category learns at the moment, they will perpetually learn higher consecutive time spherical. they hold high expectations that our students will learn, and that we translate these expectations into teaching behaviours. they set objectives, work toward mastery of these objectives, pay longer on instruction, and actively monitor student progress. they are doing these by making certain that the learning setting is non-threatening and communicates trust and relevance encourage students to require risks, flip short failure into long-run success, and hone their brain. Task 2: Develop a framework for managing risk in IANZ You are needed to use the danger management framework customary AS/NZS ISO 31000:2009, clause four (p8-13) to: 2.1Design a risk management framewor k for managing risk at your chosen company in accordance with the principles and pointers of the on top of risk management framework customary AS/NZS ISO 31000:2009 INTERNATIONAL ACADEMY OF NEW ZEALAND COMMMENT 1-Create value 2-Integral part of organizational process 3-Part of decision making 4-Explicitly addresses uncertainty 5-Systematic structured and timely 6-Based on the best available information 7-Tailored 8-Take human and cultural factors into account 9-Transparent and inclusive 10-Dynamic, iterative and responsive to change 11-Facilitates continual improvement and enhancement of the organization Provide the best learning opportunity, conduct periodic student academic review. physical features, layout and policies and procedures are designed to minimize the impact of disruptions IANZ following the guideline of AS?NZS31000:2009 IANZ has overall governance, strategy and planning management reporting processes, policies, values and culture. IANZ time by time improving them performance by SWOT Analysis and solving them IANZ reviewing student performance time to time and always with contact with NZQA and following the data IANZ tailor-fits educational programs according to NZQA requirements IANZ ità ¢Ã¢â€š ¬Ã¢â€ž ¢s multicultural organization and they respect for each other IANZ transparent policies according to all stakeholders, internal external IANZ continuous and regular improvements. Evidence: The New Zealand Qualifications Authority (NZQA) has awarded IANZ a rating of Excellent in Educational Performance during the recently concluded External Evaluation Review (EER). We are also recognized by NZQA for our excellence in studentà ¢Ã¢â€š ¬Ã¢â€ž ¢s guidance and support and effective governance and management in supporting educational achievement. Computer labs, survey Large lecture rooms FOLLOWING Find weakness and improve them Evaluate Not applicable Cultural activities FOLLOWING Best teaching standard and student support 2.2Explain however your chosen company can monitor and review the framework to supply continual improvement. Identifying risk Risks are available in 2 kinds; risks that apply to each geographical point or organisation, and risks that return from doing the actual work you are doing. In different words there square measure distinctive risks that square measure long-faced by ianz with students a in insecure areas o. during a later facilitate Sheet {we will|well|we square measure going to} bear lots additional of the potential risks facing community teams however here are a couple of examples to allow you a thought. Standard risks Occupational health and safety risks Check: à ¢Ã¢â€š ¬Ã‚ ¢ ianz physical surroundings (eg. dangerous machinery, kitchen, blind corners, electrical instrumentality, car parks, asbestos, passive smoking, taking part in surface, slippery floors, safety rails, acting at heights etc) à ¢Ã¢â€š ¬Ã‚ ¢ ianz work practices (eg. overwork, molestat ion, termination procedures, ) à ¢Ã¢â€š ¬Ã‚ ¢ ianz transport policy à ¢Ã¢â€š ¬Ã‚ ¢ ianz hazard management coaching (Is it safe? does one suits the relevant legislation?) Financial and body risks Check: à ¢Ã¢â€š ¬Ã‚ ¢ ianz monetary controls (eg. cheque handling, expenditure authorisation, monetary news, insurance, fund box, bank accounts) à ¢Ã¢â€š ¬Ã‚ ¢ ianz investment risks (eg. savings and loan crash, share loss, property market) à ¢Ã¢â€š ¬Ã‚ ¢ ianz record maintenance (eg. backup, file integrity, privacy protection, meeting minutes, member info, accounts info.) à ¢Ã¢â€š ¬Ã‚ ¢ ianz standing|status|position} (incorporation status, Corporate/Government returns etc) How it may be mounted Change ianz systems, ianz procedures, ianz physical plant, or ianz attitudes to deal with the hazards. Have the danger manager or the danger management committee, make sure the changes are created. valuate the impact of the changes. Review them often and modify th em once required ianz cannot foresee all potential risks, and ianzre still about to be long-faced with the sudden. Even so, it helps to own procedures. as an example ianz get a fireplace, a minimum of youve got Associate in Nursing evacuation set up in situ. Remember, too, that ianz liability for no matter happens goes to be littered with whether or not or not individuals assume that ianzve done all you moderately may have to be compelled to avoid it. 3.1 Assess and record risks which will probably impact on your chosen organisationà ¢Ã¢â€š ¬Ã¢â€ž ¢s objectives. once responsive the subsequent queries, please make sure you take into consideration quality customary AS/NZS ISO 31000:2009, clause 5.4 (p17-18): à ¢Ã¢â€š ¬Ã‚ ¢Identify 3 (3) forms of risks which will impact your chosen organisationà ¢Ã¢â€š ¬Ã¢â€ž ¢s objectives The process of distinctive potential risks should, in any case, work for the sort of organisation and, therefore, for the sort of product/service offered and also the kind of market within which the organisation itself operates; it ordinarily refers to: 1.à ¢Ã‹â€ Ã¢â‚¬â„¢ the objectives 2.à ¢Ã‹â€ Ã¢â‚¬â„¢ the situations 3.à ¢Ã‹â€ Ã¢â‚¬â„¢ the procedures or observe Potential risks dont usually represent a good risk if the organisation doesnt have, in reference and at an equivalent time, a particular weakness. this idea, that relies on the trendy approach of Risk Management, thus foresees the creation of an inventory of à ¢Ã¢â€š ¬Ã…“vulnerabilitiesà ¢Ã¢â€š ¬Ã‚  (structural, social control or operative) regarding the areas of risk being thought-about, over that the corresponding list of the sources of risk should be critically superimposed. à ¢Ã¢â€š ¬Ã‚ ¢Analyse these 3 (3) forms of risks When the risks are known, they have to be assessed (Risk Assessment) based mostly on: à ¢Ã‹â€ Ã¢â‚¬â„¢ the chance that the negative event can occur; à ¢Ã‹â€ Ã¢â‚¬â„¢ the seriousness of the direct or indirect conseque nces of the event itself. This assessment may be additional or less easy, based mostly upon the precise scenario, as whats relevant for the aim is that the availableness of usable applied math information further as valid analysis procedures. The applied math information (usable) and also the analysis procedures (validated) will solely be noninheritable from similar (or apparently similar) things if tired an especially prudent manner and solely when having verified the interchangeableness of the conditions regarding each the sources of risk and vulnerability. à ¢Ã¢â€š ¬Ã‚ ¢Evaluate these 3 (3) forms of risks The treatment of the potential risks (Risk Treatment) is that the introduce that the choice creating processes become notably necessary. It includes, either as an alternative or together, one or additional of the subsequent conditions: à ¢Ã‹â€ Ã¢â‚¬â„¢ the transfer of the risk; à ¢Ã‹â€ Ã¢â‚¬â„¢ the exclusion of the risk; à ¢Ã‹â€ Ã¢â‚¬â„¢ the reduction of th e risk; à ¢Ã‹â€ Ã¢â‚¬â„¢ the acceptance of the danger or Associate in Nursing quantity of the danger. Task 4: youre needed to spot choices for the treatment of risks, prepare a risk treatment set up for your chosen organisation and justify however the set up are going to be monitored, reviewed and updated Note: its extremely counseled you utilize AS/NZS ISO 31000:2009, clause 5.5 (p18-20) to answer the subsequent questions: 4.1Identify and assess 3 (3) treatment choices in terms of their effectiveness in risk modification through consultation with specialists and/or consultants, and decision-makers. Note: you want to dedicate a big portion of your answer to those known optionsà ¢Ã¢â€š ¬Ã¢â€ž ¢ effectiveness in risk modification. Word limit: (100 words on identification/300 words on assessment) Avoiding risk Advice on risk-minimising procedures employees screening, as an example, or monetary controls is given in different ourcommunity facilitate Sheets. makin g certain that any contractors that return onto your premises square measure lined by their own insurance (eg. the merry go spherical operator has public insurance and has provided you with proof of its validity) also will assist you avoid risk. Minimising risk One potential approach of minimising the danger of judicial proceeding is by having your purchasers sign waivers before getting into your service. its necessary to understand that waivers dont represent Associate in Nursing excuse or protection for individuals or organisations that act during a negligent manner. And a discharge doesnt relieve the organisation from its duty of care to the person language the discharge. A discharge is valid on condition that all the potential predictable risks are absolutely explained which everything has been moderately done to either eliminate or minimise or management the danger. A discharge works solely to hide inherent risks, Associate in Nursingd doesnt cowl negligence or excuse an organisations failure to act once it may or ought to have. This area may be a legal parcel in itself and waivers tend to not hold abundant credence in courts, however, they are doing tend to create individuals turn over concerning suing after they have signed one thing speech communication that theyre aware that theyre collaborating in Associate in Nursing activity and are created attentive to all the potential risks that that activity may probably entail. Disclaimers statements concerning what you are acceptive responsibility for or not acceptive responsibility for conjointly doesnt excuse you from your duty of care. putt up a proof speech communication that you are not accountable for individuals slippery on the carpeting isnt a protection if youve got acknowledged that the carpeting is dangerous, have had various complaints and still not done something to get rid of the danger. Insuring against risk Insurance isnt a substitute for risk management. obtaining insuranc e solely comes into the image once youve got done all youll to minimise risk. you cannot foresee everything, though, and you cannot avoid quite an heap of what youll foresee, and then you wish to unfold the risks across the sector; which suggests you wish insurance.

Frankenstein, By Mary Shelly - 1192 Words

Frankenstein written by Mary Shelly is a romantic novel. The Romantic Movement originated in the late 18th century. It was an era that included an artistic, literary and intellectual movement. Societies began to change their ways of thinking due to the Age of Enlightenment. People began to let go of religion and tradition and were focused on science. The Romantic Era was a mood that inspired many artists. The movement began to surface during the 1760’s. Creativity started to range from poems to stories, where the main theme was a mysterious type of romance. Romantic Literature usually emphasized a love for nature, imagination, emotion, and value for the common man. The genres include; the medieval past, the mystical the supernatural, the†¦show more content†¦There is a void within himself, as he does not carry human like characteristics or qualities. With this in mind, the monster begins his journey of finding a new purpose for himself, getting revenge on his creator. In addition, Victor Frankenstein has gone against nature and has created a being. For example Frankenstein says â€Å"I had desired it with an ardour that far exceeded moderation; but now that I had finished, the beauty of the dream vanished, and breathless horror and disgust filled my heart.† (58-59). The monster was created by Victor as he was trying to find the perfect being. He uses his studies to create a spark of life into an assembled body made our of corpse parts. Instead he created the exact opposite of what he intended, he created a monster. His creation was ugly, and he began to develop hate towards it. By creating a living creature, Victor Frankenstein destroyed the balance of life and nature. People are born, they are not created because nature is a force far more powerful for a human to control. Both Frankenstein and the monster are disobeying the natural order of life by wanting to do thing their way. Secondly, loneliness is what was inside of the characters, which is enough to drive a person crazy. For example, Victor shuts himself out from the rest of the world to create a creature from the dead. â€Å"Every night I was oppressed by a slow fever, and I became nervous to a most painful degree; the fall of a leaf

Symbolism in Sir Gawain and the Green Knight. - 1460 Words

Sir Gawain and the Green Knight is a medieval poem by an unknown author, written in Middle English in the 14th century. This poem is uncanny to most poems about heroism and knightly quests as it doesn’t follow the complete circle seen in other heroism tales. This poem is different to all the rest as it shows human weaknesses as well as strengths which disturbs the myth of the perfect knight, or the faultless hero. The author uses symbolism as a literary device in Sir Gawain and the Green Knight to give the plot a deeper and more significant meaning. Symbolism is used to emphasise the difference of this heroism story against others and therefore symbolism is of great importance in this poem. The importance of the following symbols will be†¦show more content†¦Moreover, the pentangles five points create a structure for the poem to follow as ‘its five points fall at significant junctures of the poem† (Derrickson, 11). Therefore, Gawain’s shield fashion s an important symbol in the poem Sir Gawain and the Green Knight as the pentangles five virtues form the journey that Gawain embarks on in the poem. The use of the literary device of symbolism that is seen here, gives the poem its shape and a structure to follow, and assimilates the events in the poem. The colour green in Sir Gawain and the Green Knight is another important symbol used in this poem. The colour green is evident in the character of the Green Knight and in the green girdle that Gawain accepted of Lady Bertilak. The connection between the colour of the Green Knight and of the green girdle can be seen as a symbol of the inevitable failure of Gawain. As Gawain accepted the girdle he failed to keep his word to Bertilak and the Green Knight and also failed two of his knightly virtues, chastity and courtesy. The colour green therefore can be seen as a symbol of Gawain’s betrayal in the poem. â€Å"Þis is à ¾e token of vntrawà ¾e à ¾at I am tan inne, And I mot nedez hit were wyle I may last; For mon may hyden his harme, bot vnhap ne may hit† (SGGK, 2509-11). This quote discusses the girdles meaning to Gawain once he arrives back to Arthurs court. It is described as a ‘token’ of dishonesty and Gawain believes he must now wear itShow MoreRelate dSymbolism Of Sir Gawain And The Green Knight1150 Words   |  5 PagesSymbolism in Sir Gawain The Green Knight â€Å"Sir Gawain The Green Knight† is a classic medieval poem about a chivalrous knight on a journey to the Green Chapel. King Arthur’s nephew, Sir Gawain has been challenged by the Green Knight in a â€Å"beheading game,† where he has agreed to exchange a blow in the head towards the Green Knight, to be returned to him the following New Years in journeying to the Green Chapel. Gawain has to battle whether his knightly virtues are more important than his own lifeRead MoreSir Gawain And The Green Knight Symbolism Essay1130 Words   |  5 PagesSymbolism Motifs within Sir Gawain and the Green Knight In the poem Sir Gawain and the Green Knight, it is apparent that the author uses two dynamic literary devices to express and portray the importance of them within the narrative. These literary devices add to the text and correlate to broader themes within the tale. The use of symbolism and themes play a significant role within the poem because they represent abstract concepts, as well as shows how fundamental the theme of the poem is. WithinRead MoreSymbolism in Sir Gawain and the Green Knight Essay1975 Words   |  8 PagesSymbolism in Sir Gawain and the Green Knight From the first time I read Sir Gawain and the Green Knight I have been troubled by the question of whether or not Sir Gawain was right or wrong in lying in order to keep the girdle and save his life. He was torn between honesty and his own life. The question he was forced to ask himself was what did he value more: his honesty or his life? Many scholars have struggled with this question for centuries, as well as the questions of why Gawain made theRead MoreSymbolism and the Power of Three in Sir Gawain and the Green Knight938 Words   |  4 PagesSir Gawain and the Green Knight is a late 14th-century Middle English alliterative romance about the adventure of Sir Gawain, King Arthurs Knight of the Round Table. This great verse is praised not only for its complex plot and rich language, but also for its sophisticated use of symbolism. Symbolism is a technique used in Sir Gawain and the Green Knight to give a significance to the plot. The Green Knight, the Green Sash, and Sir Gawains Sh ield are three of the most prominent symbols given toRead MoreSymbolism Of The Hunting Scenes Of Sir Gawain And The Green Knight1379 Words   |  6 PagesO’Keefe Literature 201 Dr. Marciano September 26, 2017 THE MEANING AND SYMBOLISM OF THE HUNTING SCENES IN SIR GAWAIN AND THE GREEN KNIGHT Sir Gawain and the Green Knight, one of the most famous Arthurian literary texts ever written, is an enthralling tale of medieval heroism, knighthood, chivalry, and romance. Due to the entertaining nature of this poem, it is often easy for the modern reader to miss the extensive symbolism and critics, on medieval society and the chivalric code, which the authorRead MoreSymbolism And Similarities Of Sir Gawain The Green Knight Othello And The Flea1345 Words   |  6 PagesSymbolism and Similarities in Sir Gawain the Green Knight Othello and The Flea The definition of symbolism is an artistic poetic movement or style using symbolic images and indirect suggestion to express mystical ideas, emotions, and states of mind. The use of symbolism can make stories that are completely different and tie them all together. That is the case for Sir Gawain the Green Knight (a chivalric romantic), Othello (a tragedy) and the Flea (erotic poem). If just read it would be hard toRead MoreChristian Symbolism and Chivalric Ideals in Sir Gawain and the Green Knight1472 Words   |  6 Pages Upon first Reading Sir Gawain and the Green Knight, I noticed that it comes off as a romantic normative poem about chivalric ideals and traditions of the ruling class with covertly Christian Images. The protagonist character Sir Gawain stands out as the role model of the chivalric ideals of the 14th century while displaying Christian images on his armor. The combination of Gawain’s armor and actions throughout the poem exemplify his characteristics of Chri stian perfection and chivalric ideals. TheRead MoreSir Gawain and the Green Knight: Symbolism and Moral Seriousness1047 Words   |  5 PagesIn the opening lines of Sir Gawain and the Green Knight, the Gawain-poet predicates the numerous dualities—which lead the reader through questions of moral seriousness—that exist in the poem. The opening historical recounting, according to Richard Hamilton Green, reminds the reader that â€Å"the greatness of the past is marred by reminders of failure† (179). The paradox of triumph and greatness arising out of failure foreshadows Sir Gawain following the same pattern of fate as his predecessors. WhileRead MoreSir Gawain and The Green Knight Essay1109 Words   |  5 Pagesâ€Å"Sir Gawain and the Green Knight† Sir Gawain and the Green Knight is a very interesting and stimulating narration, filled with mystical creatures and wonderful details, the author known as Gawain-poet did a wonderful job in portraying the characters throughout the story. During the story, The Green Knight challenges King Arthur to a game, which Sir Gawain accepts. Gawain participates in the game by chopping the head off of the green knight, who picks it up and leaves, Gawain is to meet the greenRead MoreChivalry Of Sir Gawain And The Green Knight904 Words   |  4 PagesChivalry in Sir Gawain and the Green Knight There are many great movies, like â€Å"300† or â€Å"Saving Private Ryan,† that are told with the classic chivalry elements that were known to describe the noble knights from hundreds of years ago. Much like the courageous soldiers in these movies, Sir Gawain in Sir Gawain and the Green Knight, faced many conflicts that might have questioned his moral code of nobleness. Sir Gawain was a great knight that was loyal to King Arthur and had the courage to take on the

Assessment Of Special Education Centers And Its Impact Education Essay Free Essays

The birth of any kid can hold a important consequence on the kineticss of the household. Parents and other kids in the household must undergo a assortment of alterations to follow to the force per unit area of a new member. The consequence of the birth of a handicapped kid on household can be even more profound. We will write a custom essay sample on Assessment Of Special Education Centers And Its Impact Education Essay or any similar topic only for you Order Now The physically challenged kids are often characterized by extremes of behaviours, which in some instances influence the interactions they have with parents and siblings. The excess attention and particular adjustments are required by them. Families of physically challenged kids likely vary in their behaviour, societal attitude and household relationships as compared to households who do non hold disabled kids ( Hussain and Juyal, 2007 ) . Disability could be seeable or unseeable, impermanent or lasting. The first major and systematic record of handicapped individuals in Pakistan is available from 1961 nose count. Harmonizing to this record about 2 per centum of the population suffered from all sorts of disablements, peculiarly the kids of age group 0-14 old ages after the initial crisis, many parents develop healthy and constructive attitude towards their disabled kids maximal population of Pakistan lives in rural countries so bulk of the kids are born and brought up at that place. The overall status of our small towns gives their life as start with multiple disadvantages. They suffer from unwellness caused by malnutrition and non-hygienic status. The state of affairs of disabled kids is far from satisfactory. The causes of this calamity are poorness, ignorance, malnutrition, hapless lodging installations, unequal health care and environment act as a accelerator for infection. Good physical and mental growing can non be achieved in an environment where there is poorness and wretchedness, nutrient and shelter is unequal and wellness services are either missing or highly unequal. The inauspicious societal, economic and environmental conditions can be considered responsible for the hapless rational public presentation of many kids, who in more favourable environment could develop abilities within a spectrum. ( David, 1978 ) Education of the disable kids was considered as useless exercising. The premise was in past that a disable individual could ne’er go an built-in member of the society. Persons with professional expertness to learn handicapped kids were non available and there was no substructure to back up the instruction, preparation and rehabilitation of particular kids. The clip has changed and the instruction of disable has started with a focal point. A gradual realisation has emerged that the instruction of a disable kid is every bit of import as the instruction of an able bodied chief watercourse kid. The particular school system evolved in Pakistan every bit early as first decennary of 20th century, nevertheless the schools are non in sufficient Numberss to provide all the particular kids. The function of non-government organisations ( NGOs ) is really important in the development of particular instruction in Pakistan. The installations to back up higher instruction for particular peopl e in colleges and universities are non available. The mainstream schools do non hold instructors and equipment to suit particular kids ( Ali, 2003 ) . One-fourth of the instructors believed that they had sufficient schoolroom clip for inclusion attempts, that they were presently prepared to learn pupils with disablements, or that they would have sufficient preparation for inclusion attempts. These findings were interpreted as support for the premise that instructors viewed pupils with disablements in the context of the world of the general instruction schoolroom instead than as support for the prevailing attitudes about integrating. General instruction instructors therefore demonstrated certain reluctance about inclusion that must be addressed if such a policy alteration was to be successful ( Welch, 1989 ) . The accent on particular instruction as a topographic point deflected attending off from the fact that particular instruction was a more comprehensive procedure whose existent kineticss were major subscribers to its success or failure A important portion of the particular instruction procedure was represented in the beliefs and actions of general instruction. An incorporate system means that particular instruction can non move independently as a separate system, but must explicate policy in response to the attitudes, perceptual experiences, and behaviours of general instruction ( Gallagher, 1994 ) . Consideration for the demands of pupils of particular school is the most cardinal facet of particular instruction. It non merely assist instructors to be after, invent and implement modified course of study but besides steer them to make congenial schoolroom environment, set single educational programs, arrange suited educational resources, follow effectual instruction schemes, and choice appropriate rating methods to better the larning out comes of particular kids. Parents themselves take their disable kid to particular school where the school staff entree their demands without following any standardised method for measuring the degree of kid ‘s disablement. Consequently, a really small item about the particular educational demands of the assessed kid is available which is non sufficient for instructors to invent effectual educational programs and set up appropriate resources for such kids ( Coenen et al 2006 ) . The issues refering instruction of disabled kids and sociological position are globally highlighted by societal scientist. The complexness in the nature of jobs has farther demanded prudent attempts particularly in traditional societies of developing states. Dera Ghazi Khan remained distant and disadvantaged territory of Punjab in footings of resource allotment yet the being and sustainability of particular instruction centres will find the socio economic position of disabled kids. The rating of centres will assist in finding the demands and jobs of these incapacitated population strata. In this respect the present survey will be lending a significant portion in bettering the efficiency of services provided to disable kids. Main aims of the survey are To analyze the jobs and jeopardies faced by disabled kids in particular instruction centre. To entree the quality of services being offered to particular kids in their centres. To do suggestions for policy shapers to minimise the dependence of particular kids. REVIEW OF LITERATURE: Mext ( 2002 ) explored that instruction system for kids with particular demands was switching to particular support instruction at the beginning of the twenty-first century. Ministry of instruction, civilization, athleticss, scientific discipline and engineering mentioned that the particular support instruction is a primary accelerator for the advancement toward an equal chance society for all kids including persons with disablements. The chief rule of particular support instruction is run intoing single demands of each kid. A womb-to-tomb support system shall be developed through co-operation among every sector in society to advance kids ‘s liberty and engagement in all societies. Ali ( 2003 ) studied the development of particular instruction web in historical position and the nature and set some steps for its betterment. In her survey she designed assorted instruments and conducted interviews of the particular pedagogues, support professionals, parents of particular kids and particular individuals. She found that the parent engagement in the instruction of particular kids is at minimum. A portion from this she besides concluded that huge bulk of parents of particular kids of all classs and particular individuals are non to the full satisfied with the instruction being given to their kids. She besides concluded that the function of non-government organisations ( NGOs ) was really important in the development of particular instruction in Pakistan ; nevertheless the installations to back up higher instruction for particular people in colleges and universities were non available. Alam et Al ( 2005 ) studied the behaviour of parents towards physically handicapped kids in Islamabad metropolis by questioning method. They found that a major proportion of the respondents had intermediate to graduation degrees of instruction. About 30 % of the respondent ‘s kids suffered from deaf and shit and blind. Majority of the respondents said that their kids were physical disableds since birth. Kitcher et Al ( 2005 ) studied that behavioural upsets were non merely really straitening to multiply disabled patients and their households but besides had a negative impact on their acquisition at school or other installation, peer relationships and societal competency, so more attending should be paid to name ( detect and classify ) and sharply treat behavioural upsets by pharmacological, educational and environmental intercessions. Kazimi ( 2007 ) reported that in Pakistan, three systems of Education at present operate 1. Normal schools 2.Special Education Schools and 3. Inclusive Schools. In the last named particular pupils of merely the lower categories were accommodated. She argued that jobs associated with working environment in Pakistan were broad ranging and have really terrible consequence on the personality of the individual, particularly when working with kids in particular scene or in inclusive scenes with mental deceleration or physical damage. Further more, Teachers really frequently experience stress due to professional demands and equivocal occupation description, parental force per unit area, non-supportive behaviour and deficiency of pupil motive. Similarly, Teachers working in mainstream inclusive instruction puting experience less emphasis. Molnara et Al ( 2008 ) reported the instruction of the extroverted coevals was ever a hard undertaking and this was peculiarly true for those educational institutes where pupils necessitating particular intervention were educated. These pupils were frequently educationally challenged, mentally challenged or multi-challenged. They present an international co-operation lasting for three old ages whose premier end was to build non-language-dependent package for disabled kids. They introduce the establishments taking portion in the development, the procedure of the plan ‘s creative activity, the stairss to use the plan and the possibilities and methods of betterment. Rao ( 2008 ) studied the individuals with disablements enjoyed co-existence, though at different times, the intervention and attitudes were at discrepancy. Out of all the types of disablements, an rational disablement airss greater challenges than the other types. The households of individuals with rational disablements did besides have demands different from others, which can non be segregated from the demands of kids with rational disablement. The National Institute for the Mentally Handicapped had developed many service theoretical accounts and contributed toward human resource development and research. National Policy has besides considered as important the development of human resources for supplying instruction to all kids with disablements in the general instruction watercourse. Many mileposts have been left behind in the way, important accomplishments have been made and chances have been created for the handicapped. Fletcher ( 2009 ) studied the pupils with a schoolmate with serious emotional job experience decreases in first-grade trial tonss, particularly pupils in low-income schools and within schools utilizing school-level fixed effects specifications were qualitatively similar. The magnitude of the decrease in mathematics accomplishment was about 30-60 per centum of the size of the adjusted black-white accomplishment spread. Since about 10 per centum of the pupil population has a schoolmate with a serious emotional job, the aggregative consequence on trial tonss of the policy of including these pupils is potentially rather big. Nabeel ( 2009 ) stated that Department of particular instruction Allama Iqbal Open University ( AIOU ) through distance acquisition system offers study/training at alumnus, Masterss and Ph. D. degrees. Teachers are prepared in 6 specialised countries of ocular Impairment, physical disablements, hearing damage, rational disablement, larning disablement and inclusive instruction. Each pupil is assigned to a coach who is a capable specializer. The particular instructor readying theoretical account through distance instruction system is highlighted. Pasha ( 2009 ) assessed that no standardised method is being used for particular instruction. In Pakistan International Classification of Functioning has emerged as a standardised method for mensurating wellness and disablement at both single and population a degree. He explored the range of ICF in the field of particular instruction and has established links between ICF classs and course of study countries, schoolroom activities and larning aims for bettering the quality of instruction. Further research has been recommended to happen solutions to get the better of the initial jobs in accommodating ICF model in the field of Particular Education in Pakistan. VI. MATERIAL AND METHODS The proposed survey will be conducted in three Government particular instruction centres viz. D.G.Khan, Sakhi Sarwar and Kot Chutta of Tehsil Dera Ghazi Khan. A sample of 40 handicapped pupils will be selected through simple random trying technique from each particular instruction centre. Thus a sample of 120 respondents will be interviewed with the aid of good structured questionnaire. Data will be analyzed by appropriate statistical technique. The information obtained will be utilized to better particular instruction of disable kids. LITERATURE CITED: Alam, A. , H. Noureen, N. Akhtar, M. Imran, I. Iqbal and M. Jamil. 2005. Behavior of parents towards physically handicapped kids. J. Agri. Soc. Sci. 1 ( 1 ) : 1813-2235. Ali, A. K. 2003. A historical and appraising survey of particular instruction in Pakistan. Ph.D. thesis, University of Karachi, Karachi. Coenen, M. , A. Cieza, T.A. Stamm, E. Amann, B. Kollerits and G. Stucki. 2006. Validation of the International Classification of Functioning, Disability and wellness arthritis research A ; therapy 8 ( 4 ) 35-47. David, T.1978. The societal psychological science of childhood disablement, Methuen and co. Ltd. London, 11 ( 4 ) 112-113. Fletcher, J. M. 2009. The Effects Of inclusion on schoolmates of pupils with particular demands: The instance of serious emotional jobs. A Edu. Fin. Ass. 4 ( 3 ) : 278-299. Gallagher, J. J. 1994. The pull of social forces on particular instruction. J. of Special Edu, 27 ( 2 ) :521-530. Hussain, A. and I.Juyal. 2007. Stress assessment and get bying schemes among parents of physically challenged kids. jamia millia islamia, new Delhi j. of the Indian academy of applied psychological science. 33 ( 2 ) :179 -182. Kazimi, A. B. 2007. A critical analysis of the emphasis bring oning factors in particular and inclusive instruction system. J.Manag. Soc. Sci.3 ( 2 ) : 87-93. Kitchener, N. , M. Khalaf, A. Raouf, and N. Nagy. 2005. Behavioral upset in multiple disabled Egyptian kids. the international J. of child neuropsychiatry. 2 ( 1 ) : 89-96. Mext.2002. Particular Support Education in Japan, hypertext transfer protocol: //www.mext.go.jp/a_menu/shotou/tokubetu/03110701/002.pdf Molnara, I. T. , T. Radvanyib and E. Kovacsb. 2008. The use of altered ict in the instruction of kids with particular educational demand in different states of Europe. Ann. Math et inf. 35: 189-204. Nabeel, T. 2009. Teacher instruction for distance acquisition based particular instruction in Pakistan.j.Dis.Edu.10 ( 1 ) :83-95. Pasha, S. 2009. Scope of icf in particular instruction in Pakistan. J. Of research and contemplations in edu. 3 ( 1 ) : 34-48. Rao, L. G. 2008. Education of individuals with rational disablements in India. Salud Publica Mex. 50 ( 2 ) : 205-212. Welch, M. 1989. A cultural position and the 2nd moving ridge of educational reform. J. of Learning Disabilities. 22 ( 3 ) : 537-540. Student: Hammad Ahmad ______________ Supervisory Committee: Ms. Sumaira Bano ( Chairperson ) _______________ Mr. Muhammad Ali Tarar ( Member ) _______________ Mr. Muhammad Ali ( Member ) _______________ Forwarded: Head of Section Social Sciences and Rural Development College of Agriculture, Dera Ghazi Khan. Scrutiny commission: a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€  a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€  a ) Dr. Shafqat Nawaz B ) Dr. Muhammad Mudassar Maqbool a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€  a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€  degree Celsius ) Mr. Muhammad Shahid Nisar vitamin D ) Dr. Fida Hussain Forwarded: a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€ a†Ã‹â€  Principal College of Agriculture Dera Ghazi Khan Sub-Campus University of Agriculture Faisalabad How to cite Assessment Of Special Education Centers And Its Impact Education Essay, Essay examples

Investigating and Understanding Responsibilities of SHARP Company

Question: Discuss about the Investigating and Understanding Responsibilities of SHARP Company. Answer: Introduction Corporate social responsibility (CSR) is considered as a business initiative to measure and take responsibility for the impact of the company on the social and environmental wellbeing (Lindgreen Swaen, 2010). Legal responsibilities of a business organisation include the needs that are imposed on it by the regulatory bodies of the country. As per the theory of CSR, it is crucial for the company to ensure that it is obeying all the laws besides making a profitable business. Legal responsibilities include labor law, securities regulations, criminal law and environmental regulations (Carroll Shabana, 2010). The Labor law defines the obligations and rights as employees and employers. Labor law of Australia includes the two major acts are Industrial Relations Reform Act 1993 and Workplace Relations Act 1996, which offers a framework of a cooperative relationship within the workplace that promotes welfare and economic growth of the employees. These acts direct working condition that comprises working hours, posing of employees, part-time and fixed-time jobs. Informing and referring employees refer to the process of consulting with them regarding transfer of organisation, collective dismissals and so on (Ilo.org, 2017). Bodansky, Brunne Hey (2012) stated that, environmental regulationshave become more important by the time. These regulations have imposed environmental obligations for all companies thos they have to meet. Business organiations are obliged to carry out a risk assessment for measuring environmental impact of their businesses. Moreover, it imposes rules of registering with environmental regulator for bigger packaging products. Companies must decrease their packaging and only utilise packaging that fulfills environmental standard. Further, the waste should be stored and disposed appropriately so that it cannot harm the surroundings. History of legal responsibilities- The concept of corporate social responsibility is not contemporary. Its precursors rooted in the 18th and 19th century. The 20th century and specifically the past 60 years have beheldintense economic, social, regulatory and environmental challenges to business. In the last 80 years, the argument was on the corporate purpose in the legal aspect of business. Whether the purpose should be maximizing the wealth of shareholders or it should be broader than this. 1930 was economically and socially stressful for business organisations, as their activities highly affected many regions of the world. In 1980, social and business interest is combined and companies became more committed to their internal and external stakeholders. Finally, in 2000, legal CSR became ultimately a crucial strategic issue (Cebcglobal.org, 2017). Legal responsibilities as related to CSR with reference to SHARP company Sharp is committed toward becoming a socially responsible organisation. It is dedicated toward strengthening the legal system and compliance, not just in Japan, but also globally, to certify that obedience is cohesive into all internationalmanagement practices of Sharp. Therefore, it is concerned with the impact of its activities that have on itsemployees, suppliers, customers, surrounding society and environment.The company is aimed at improving the quality of lives for its workers through providing them all the necessary facilities and benefits as set by the law (Sharp-world.com, 2017). As stated by Evans Sawyer (2010), in recent time, government policies have pursued to attain strong social and high employment protection, improve working and living condition of workers and protect social unity. Therefore, minimum standard of wages and working time are set within the labor law that is mandatory for the companies to follow for their employees. Following the rules, Sharp recruit employees without discriminating them relate to their age, sex, sexual orientation, religion, race, color or disability. Further, the company provides flexible working hour, adequate wages and other benefits. Ithelps the firm to maintain an effective relationship with its employees and thus, reduce employee turnover rate. The company describes compliance as the process of perceiving societal code of conduct and the regulations of the company, comprising corporate ethics and laws. Therefore, the policy of the of the firm is to pursue the continuing development of policy and system measure for the execution ofmanagement activities that provide importance of compliance (Sharp-world.com, 2017). In order to toughen the national and international business expansion, Sharp has been following the PDCA (plan-do-check-act) cyclefor developing its acquiescence for Sharp corporation, other associated companies and international subsidiaries. The firm fosters sound business deeds with the business faith of Sincerity and Creativity. Sharp Code of Conduct includes all the standards that are to be followed by its employees and executives. It helps the firm to contribute to the welfare of the society and set up an environmentally sustainable image. Moreover, the company ensures that its entire supply chain work in promoting effort of the company regarding CSR, not just in material attainments, but also in the development, manufacturing and sales processes. Hence, the company has set up Sharp Basic Purchasing Principles and Sharp Supply Chain Deployment Guidebook that is conventionality with the EICC Code of Conduct released by the Electric Industry Citizenship Coalition. Through this, i t appeals its suppliers to make theory own exertion toward CSR as per the guidebook and principles(Sharp-world.com, 2017). Raising ethical and legal awareness for ensuring compliance- In order to increase ethical awareness within its existing and newly recruited employees, the firm distribute the compliance guidebook among all the employees in Japan. Moreover, training sessions are held to educate employees regarding the subjects of the guidebooks provided to them. This fosters ethical activities within all over the firm (Sharp-world.com, 2017). Consultation hotline for issues related to compliance- Sharp Corporation and its other associated firms have established a hotline for giving counseling regarding the issues within the workplace. It has also incorporated a hotline of antitrust that particularly serves as a communication point for problems pertaining to antitrust laws. These hotlines provide assistance and service to the employees regarding the Whistleblower Protection Act. The consultation service helps the firm to identify real or possible defilement of the law and take immediate action to settle them (Sharp-world.com, 2017). Inhibiting corruption and dealing appropriately with donations- The company has developed The Sharp Group Charter Corporate Behavior that includes provisions, which firmly avert any kind of corruption within the firm like direct or indirect inducement of goods or money and coercion. This policy along with The Group Charter Code of Conductinstruct that donations must be controlled in an ethically acceptable manner. Apart from that, Sharp foils inappropriate expenditures an illegal payoffs following a process of compulsory reviews. CSR related issues faced by Sharp- Unstable stock of Sharp climbed nearly 6% on reports. Hence, the company accepted the deal of Taiwan Foxcon, which offered a multi-billion dollar. It helped the firm to remain unbroken, while it would be divided under a competing bid from the INCJ (Innovation Network Corporation of Japan). Despite bankruptcy, Sharp maintains the leading position in liquid crystal display technology, which is an important strength for Hon Hai (Theguardian.com, 2017). The above discussion indicates that, Sharp is highly dedicated to fulfilling its corporate social responsibility appropriately so that it can contribute toward improving the living conditions of the internal and external stakeholders. The policies, practices and code of conducts applied by Sharp certifies that the firm is committed to comply all the legal requirements related to CSR and conduct its business ethically. Implications for global CSR practices and sustainability for Sharp Sharp applies the PDCA cycle for its global subsidiaries too for ensuring compliance with the legislations related to CSR. The company works toward spreading awareness of obedience with CSR legislations on a universal basis and promote the awareness all over the Sharp Group. In order to conduct its business deeds sustainably in the overseas, the firm sets up regulations customized for every region after considering the local laws related to CSR (Sharp-world.com, 2017). For strengthening, its legal compliance in the global markets, the company has recruited a topmanagement representative to act as a CO (Compliance officer) in every major region in China, Asia and United States. Further, to make its business sustainable in those regions.The company has also appointed legal matter staffs in those regions. These staffs share information related to legal activities and compliances with their respective Cos and work collaboratively for making the compliance stronger. Besides, the appointees als conduct meetings with the legal Unit of Sharp at the head office on a regular basis. Furthermore, to promote compliance globally, the CSR/Compliance Committee lead by the president of Sharp holdmeetings for discussing and confirming the process of spreading awareness reading complying measures and enforcing them. The meetings also prioritise the sequence of implementation for every measure and regulates the schedule consequently (Sharp-world.com, 2017). Although, Sharp carries a number of activities and implement policies for fulfilling their corporate social responsibility appropriately, however, the company must increase their focus on developing an effective communication channel with its subsidiaries in the overseas. The company may incorporate modern ICT software for improving the quality and effectiveness of communication with the associated companies operate globally. Applying the most updated information and communication technology may help the firm to promote its compliance of legalrequirements more effeciently. Conclusion Complying with CSrrelated legislation is mandatory or every business organisation. It can be done by combining the corporate interest with social interest. Therefore, Sharp has developed and implemented various policies and practices for promoting compliance in its national and international business. It helped the firm to develop its image as an ethically responsible firm. However, for improving compliance it must enhance the communication with overseas subsidiaries that can be done by incorporating new information and technology software. References Bodansky, D., Brunne, J., Hey, E. (2012).The Oxford handbook of international environmental law.Oxford University Press. https://asu.pure.elsevier.com/en/publications/the-oxford-handbook-of-international-environmental-law Carroll, A. B., Shabana, K. M. (2010).The business case for corporate social responsibility: A review of concepts, research and practice.International journal ofmanagement reviews,12(1), 85-105. https://onlinelibrary.wiley.com/doi/10.1111/j.1468-2370.2009.00275.x/full Cebcglobal.org (2017). Retrieved 16 May 2017, from https://www.cebcglobal.org/wp-content/uploads/2015/02/Corporate_Law_and_History_of_Corporate_Responsibility.pdf Compliance | Social Environmental Activities (CSR) | Sharp Global.(2017).Sharp-world.com. Retrieved 16 May 2017, from https://www.sharp-world.com/corporate/eco/ssr/management/governance/compliance/ CSR Activities History | Social Environmental Activities (CSR) | Sharp Global.(2017). Sharp-world.com. Retrieved 16 May 2017, from https://www.sharp-world.com/corporate/eco/ssr/history/ CSR Procurement | Social Environmental Activities | Sharp Global.(2017).Sharp-world.com. Retrieved 16 May 2017, from https://www.sharp-world.com/corporate/eco/supplier/csr/ Evans, N., Sawyer, J. (2010).CSR and stakeholders of small businesses in regional South Australia. Social Responsibility Journal, 6(3), 433-451. https://www.emeraldinsight.com/doi/abs/10.1108/17471111011064799 Japanese electronics giant Sharp bought by Taiwan company for reported $6.2bn. (2017). the Guardian. Retrieved 16 May 2017, from https://www.theguardian.com/world/2016/feb/25/japanese-electronics-giant-sharp-bought-by-taiwan-company Lindgreen, A., Swaen, V. (2010).Corporate social responsibility.International Journal of Management Reviews,12(1), 1-7. https://onlinelibrary.wiley.com/doi/10.1111/j.1468-2370.2009.00277.x/full National Labour Law Profile: Australia.(2017). Ilo.org. Retrieved 16 May 2017, from https://www.ilo.org/ifpdial/information-resources/national-labour-law-profiles/WCMS_158892/lang--en/index.htm

Issues in Auditing Practice

Question: Discuss about theIssues in Auditing Practice. Answer: Audit Planning Preliminary Judgment of Materiality The general ledger accounts reflect the existing balances of Bob's Bikes that would have an impact on the financial condition of the business entity. Therefore, the concept of materiality in the case of would analyze accounts that are overstated. According to Arens (2012), The depreciation as well as the cost of sales in the business entity can be considered for evaluation irrespective of their quantitative materiality. The cost of sales would reflect the total amount of expenditure that would be necessary for the manufacturing as well as the distribution of goods (Arens et al. 2012). Analytical Review The trial balance of the business organization presents the detail of each of the financial transactions that is happening within the business entity (Biggs et al. 2012). If the trial balance of the business organizations is, considered business items like Cash at bank, inventory as well as accounts receivable as well as wages superannuation as well as the owners equity of a business entity. Five Accounts Selected and Rationales The five accounts that are to be considered are Inventory, Sales, Owners equity as well as the wages. Rationale- It is very necessary to analyze the reasons behind the selection of the five accounts for passing on judgment of materiality. The following accounts are evaluated in an in-depth manner. Cash at Bank- The cash at bank represent the financial position of the business enterprise. Sales - The sales account would reflect the amount of revenue that is available to the business organization in a quarterly or annual basis. Therefore, the sales account of the business organization shall reveal the market growth achieved by the business organization in terms of revenue. Owners equity - The owners equity would state the necessary amount of investments made by the owner in the business (Budescu et al. 2012). As such, the owners equity is one of the essential components that are stated in the balance sheet of the business organization. Therefore, the owners equity is a substantial portion of the total assets of a business Wages The concept of materiality would have to be judged from the point of view of the amount of wages paid to the workers on a monthly basis (Boritz and Huo 2013). The payment of monthly wages is a necessary part of the operational expenditures of a business entity. The auditing measures must consider the wages paid, so that no financial data is manipulated deliberately. Sample Selection Explanation/Demonstration of Sampling Technique The systematic method of sampling has been used in selecting the sales transactions in a particular accounting period. The systematic method of sampling entails dividing the number of sampling units by the population size within a business unit (Chandler and Edwards 2015). The revenue account selected is the sales account. The systematic sampling technique has been selecting the financial transactions based on their value as well as their relevance to a business enterprise (Contessotto and Moroney 2014). The sampling technique has been choosing the financial transactions based on their monetary value as well as their impact on the financial statements of a business entity. Benefits of Selected Sampling Technique The following are the advantages of systematic sampling method Cost effective- The systematic random sampling method is cost effective and provides a number of options to employer. As such, the management of a business enterprise would not have to incur considerable expense in running the audit procedure. The systematic sampling method is cheaper than the other modes of sampling techniques (Evetts 2014). Simplistic- The systematic random sampling method is simplistic yet effective. Therefore, this would enable the business enterprise in the systematic implementation of the audit procedure, which would help the organization in facilitating transparency as well as authenticity of the financial statements of an entity. Relevance- The systematic random sampling method has acquired considerable relevance for the audit procedures implemented in the audit procedure. As such, the systematic random sampling method can be applicable to any sector for the purpose of audit. (Furnha and Gunter 2015). The haphazard technique is executed without considering any specific structure. In addition, the haphazard technique can require extra time when compared to the systematic sampling method (Griffith et al. 2012). The haphazard technique can bring biasness to the auditing process in a business entity. Thus, this would have a considerable adverse influence on the auditing process that is being implemented. The random sampling method also has several limitations and it is not as effective as the systematic sampling method of collecting financial transactions. The random sampling method can be only used in gathering of physical evidence for the research procedure (Hayes et al., 2014). The random sampling method is also rigid and is not adaptable to the changing circumstances. As such, the random sampling method cannot be used when there is adequate complexity in the financial operations of a business entity. Therefore, the random sampling method would not be suitable for Bobs Bikes Considerations in Substantive Testing and Collecting Audit Evidence A substantive audit approach shall allow the auditor to gather the intrinsic details about each financial transaction. Thus, the auditors team would verify each vouchers of the financial transaction taken within the organization. This process of audit would enable the auditor to find out the discrepancies in the operational strategies and take the necessary measures to prevent any kind of financial losses (Johnstone et al. 2013). The audit assertion of occurrence would be the most appropriate factor that has to be considered in the development of the operational strategies of the business enterprise. (Tabor 2013). The occurrence would state the event at that point of which the financial transactions have been a part of the organization. Besides this, each of the aspects of the financial transactions would have to be analyzed to ensure there is no manipulation of data. Vouching would be a more appropriate form of audit than testing. As such, this would entail selecting a group of accounting journals and ledgers from the books of accounts that can be expected to have a maximum impact on the operational procedures and the financial condition of the business entity. In addition, noted that vouching would provide the opportunity to the auditing team to take the necessary measures for the development of the organizational policies for the business enterprise (Srivastava and Shafer 2012). The purpose of vouching would be established if the physical evidence of each financial transaction is matched with the amount that is established in the books of accounts for the organization (Kumar and Sharma 2015). Tracing would be more appropriate if the scale of operations for the organization is low. As such, vouching would be more appropriate than tracing and would assist the business entity to find out the discrepancies in the books of accounts of the organization. The auditing assertion of accuracy is one of the factors that would have an impact on the authenticity of the financial statements prepared at the end of a year. As such, accuracy would help the auditing team to determine the level of accuracy currently existing within the financial statements prepared at the end of a year and the necessary measures that can be adopted. Furthermore, the auditing assertion of accuracy would help the business enterprise in ascertaining that the payment of wages as well as the salaries has been calculated in an appropriate manner (Rust et al. 2011). The audit assertion of accuracy is a significant part of the auditing procedures implemented in a business enterprise (Lenz and Sarens 2012). The annual expenses consisting of the fixed as well as the variable cost of the organization would have to be thoroughly analyzed to prevent any kind of financial manipulation on the part of the organization. A misstatement of $20000 cannot be considered acceptable since this would have an adverse impact on the financial position. Besides this, a misstatement of $200000 would result in inaccuracies in the financial statements prepared at the end of a year. Therefore, misstatement of $20000 cannot be deemed acceptable. The magnitude of misstatement would not be relevant if tests of control were applicable instead of the substantive testing method. Therefore, the tests of control in an auditing procedure would refer to testing the benefits or effectiveness of the control procedures implemented in an entity to detect any manipulation or the misappropriation of funds of an entity. The tests of control shall have to be used in the facilitation of authenticity of the books of accounts for the business enterprise (Messier Jr 2016). The tests of control could be classified into three categories like re-performance, observation as well as inspection. Thus, any misstatement of $20000 would not be easily detected by the internal control method adopted in the audit procedure. The following information can be considered necessary before the publication of the auditing results: Financial Policies Data shall have to be gathered regarding the kind of financial policies that is adopted in a business organization for the execution of the business functionalities in an organization. External Financing - Auditors need to acquire the necessary information regarding the external financing strategies that are being adopted in case there is a shortage of funds. If the financial condition of business entity de-stabilizes due to misappropriation of funds or there is wastage of financial resources for the business enterprise a part year trial balance can be used for substantive testing of the auditing procedures (Peters 2012). In addition, it would offer the necessary guidelines that can be taken to implement the corrective measures. In the case of Bobs Bikes, there would be increased financial complexities since the business entity has been operating in a large scale. List of References Arens, A.A., Elder, R.J. and Beasley, M.S., 2012. Auditing and assurance services: an integrated approach. Prentice Hall Biggs, S.F., Mock, T.J. and Watkins, P.R., 2012. Auditor's use of analytical review in audit program design. Accounting Review, pp.148-161. Boritz, J.E. and Huo, K., 2013. Business Models and Audit Risk Assessment: An Investigation of Alternative Information Presentation Techniques. In CAAA Annual Conference. Budescu, D.V., Peecher, M.E. and Solomon, I., 2012. The joint influence of the extent and nature of audit evidence, materiality thresholds, and misstatement type on achieved audit risk. Auditing: A Journal of Practice Theory, 31(2), pp.19-41. Chandler, R.A. and Edwards, J.R., 2014. Recurring Issues in Auditing (RLE Accounting): Professional Debate 1875-1900. Routledge. Contessotto, C. and Moroney, R., 2014. The association between audit committee effectiveness and audit risk. Accounting Finance, 54(2), pp.393-418. Evetts, J., 2014. The concept of professionalism: Professional work, professional practice and learning. In International Handbook of Research in Professional and Practice-based Learning (pp. 29-56). Springer Netherlands. Furnham, A. and Gunter, B., 2015. Corporate Assessment (Routledge Revivals): Auditing a Company's Personality. Routledge. Griffith, E.E., Hammersley, J.S. and Kadous, K., 2012. Auditing complex estimates: Understanding the process used and problems encountered. W orking paper, University of Georgia. Hayes, R., Wallage, P. and Gortemaker, H., 2014. Principles of auditing: an introduction to international standards on auditing. Pearson Higher Ed. Johnstone, K., Gramling, A. and Rittenberg, L.E., 2013. Auditing: A Risk-Based Approach to Conducting a Quality Audit. Cengage Learning. Kumar, R. and Sharma, V., 2015. Auditing: Principles and Practice. PHI Learning Pvt. Ltd.. Lenz, R. and Sarens, G., 2012. Reflections on the internal auditing profession: what might have gone wrong?. Managerial Auditing Journal, 27(6), pp.532-549. Messier Jr, W., 2016. Auditing assurance services: A systematic approach. McGraw-Hill Higher Education. Peters, J.M., 2012. A knowledge-based model of inherent audit risk assessment. Rust, M., Barrows, F., Hardy, R., Lazur, A., Naughten, K., Silverstein, J. 2011. The Future of Aquafeeds, NOAA/USDA Alternative Feeds Initiative, NOAA Technical Memorandum NMFS F/SPO-124. Srivastava, R.P. and Shafer, G.R., 2012. Belief-function formulas for audit risk. Accounting Review, pp.249-283. Tabor, R.H., 2013. Internal control evaluations and audit program revisions: some additional evidence. Journal of Accounting Research, pp.348-354.