Learning Styles Term Paper Example | Topics and Well Written Essays - 750 words

Learning Styles - Term Paper Example Agreeable learning finds the understudies working adequately in gatherings. The outcome is beneficial learning and if this helpful learning is arranged well the advantages are countless. The understudies ought to be permitted to deal with subjects willingly. This way the student’s social and scholarly capacity would improve. The educator can amass the understudies dependent on their capacity and learning aptitude. Along these lines each gathering would have a top understudy, a center understudy, and a battling understudy. Assessment of specific methodologies in educating would upgrade better learning. As Felder and Soloman stated, â€Å"when arranging and creating instructional material, take a stab at an equalization of instructing styles to coordinate different learning styles†.The four essential styles of educating incorporate proper power, demonstrator or individual model, facilitator and delegator. Formal authority exemplifies the instructor who receives a focused methodology for the educator feels liable for giving and figuring the impartation of information which the understudy is to get and acclimatize. The connection between the educator and understudy just as between the understudies isn't given significance. Instructors who utilize the proper power strategy focus more on the substance of the exercise while the understudy is relied upon to get this substance. The educator edifies the substance and materials in a way that empowers the understudies to get the core of the exercise and welcome the embodiment of the entire time spent in learning.

Significance of Delegation in Nursing

The Significance of Imparting Delegation to Nursing Students Johannes Gonzalez Aquinas College N232 Trends and Technology in Nursing Changes in the social insurance framework and the nursing deficiency have been a significant reason for the change in essential consideration for the patients. Emergency clinics are currently utilizing unlicensed assistive staff who help give immediate just as circuitous consideration for patients under the management of medical attendants. This change will request that attendants have a more honed comprehension of delegation.Teaching future nursing understudies how to designate various duties utilizing their correspondence and basic reasoning aptitudes ought to be a huge subject in schools. Schools should concentrate on students’ dynamic learning strategies to improve this aptitude. A portion of these strategies can be pedantic substance, contextual investigations, and clinical arrangement. These learning strategies will therefore help the nursi ng understudies understand the significance of designation hence setting them up more extensively for their future vocation. At the point when understudies utilize these strategies, they increment their skill regarding the matter of delegation.This article permits understudies comprehend the significance of assignment in the human services framework today. A positive perspective from this article is the manner by which the writer gives various instances of for what reason is indispensable to instruct designation to nursing understudies. As a nursing understudy, I had the option to encounter how basic assignment is at a clinical setting by utilizing the learning action called clinical position. Clinical position permitted me to also see how I can utilize basic deduction to assign various undertakings to other group members.There was one negative angle to this article as I would like to think. The creator neglected to give genuine instances of how assignment can be use in care offices . I accept there are numerous things that understudies can gain from this article. The significant key is the means by which understudies can encourage appointment aptitudes by consolidating the dynamic taking in strategies from training and the clinical contribution from the medicinal services office. Reference Powell, R. (2011). Improving understudies' designation aptitudes. Medical attendant Educator: Clinical Issues, 36(1), 9-10.

Paper for class MIS 2100 Essay Example | Topics and Well Written Essays - 500 words

Paper for class MIS 2100 - Essay Example Having qualified work force who can use data frameworks is basic to the achievement and development of an association. As an understudy, I have acknowledged how significant it is for me to find out about these frameworks so as to ensure accomplishment later on business profession. Furthermore, before taking this class, I essentially saw business frameworks as devices utilized in organizations for every day activities. In any case, in the wake of taking this class, I have discovered that data frameworks are a significant wellspring of upper hand, particularly in the present business condition. I have discovered that data frameworks assist organizations with lessening the expense of working together, and this guarantees items and administrations are offered at a lower cost. Through data frameworks, organizations can be inventive and concocted new items and administrations that fulfill the requirements of the market better and productively. Generally speaking, by taking this class, I ha ve learnt not just how to utilize data frameworks to complete every day business exercises yet additionally use them to set the business in front of the rest in the market. At long last, the MIS 2100 class has empowered me comprehend the moral and social issues raised by data frameworks. By utilizing innovation to complete business exercises, associations open themselves to an extraordinary hazard which may influence their tasks and their relationship with the general public. For example, data frameworks present significant difficulties on people’s security since individual data is traded through various PC frameworks before showing up at the last goal. Through this procedure, private data might be spilled to unapproved gatherings, and this may prompt genuine moral issues. Through this class, I have figured out how to utilize such frameworks capably so as to keep away from a portion of these moral and social difficulties. By taking this class, I have leant that despite the fa ct that innovation is useful to the business, it can cause difficult issues if not all around utilized. This may include the

An Application of the Law on Trusts - Free Essay Example

INTRODUCTION A trust is an equitable obligation, binding a person (called a trustee) to deal with property owned by him (called trust property, being distinguished from his private property) for the benefit of persons (called beneficiaries or, in old cases, cestuis que trust), of whom he may himself be one, and any one of whom may enforce the obligation [or for a charitable purpose, which may be enforced at the instance of the Attorney-General, or for some other purpose permitted by law though unenforceable (Hayton, Matthews Mitchell , 2010, p. 2). In determining the claims of the parties, some time-tested principles of Equity and Trust will be examined. ISSUE 1 Was there an intention to create trusts for the benefits of George and Jayne on the part of Barry? Intention to create a trust is crucial for the validity of any trust. The court said in Twinsectra Ltd v Yardley (2002): A settlor must, of course, possess the necessary intention to create a trust, but his subjective intentions are irrelevant. If he enters into arrangements which have the effect of creating a trust, it is not necessary that he should appreciate that they do so; it is sufficient that he intends to enter into them(p. 71) Furthermore, an express trust is invalid until it is completely constituted. There are two ways by which a valid express trust may be completely constituted: by an effective declaration of oneself as trustee or by transfer of properties to trustees (Davies Virgo, 2013). In effect, Turner LJ in Milroy v Lord (1862) stated that: Settlor must have done everything which according to the nature of the property comprised in the settleme nt was necessary to be done in order to render the settlement binding upon him. He may do this by: à ¢Ã¢â€š ¬Ã‚ ¢ Actually transferring the property to the persons for whom he intends to provide à ¢Ã¢â€š ¬Ã‚ ¢ If he transfers it to a trustee for the purposes of a settlement à ¢Ã¢â€š ¬Ã‚ ¢ Declares that he holds it on trust (p. 264). Either of the two methods of constituting trust must be completely satisfied for the trust to be effective. According to Davies Virgo (2013), where the settlor declares himself a trustee of the property, the issue of transfer becomes irrelevant, as the legal title already vests in him. The only issue which would be left to the courts to clarify is if there was a valid declaration of trust. They further opined that for a declaration of trust to be valid, there must be certainty of the settlorà ¢Ã¢â€š ¬Ã¢â€ž ¢s intention to create a trust. Indeed, this is also true for an express trust constituted by transfer to trustees. Lord Eldon in Wri ght v. Atkyns (1823) made it clear that for a trust to be valid, à ¢Ã¢â€š ¬Ã…“firstthe words must be imperative; secondlythe subject must be certain; and thirdlythe object must be as certain as the subject (pp. 143, 157). The requirement of intention is more easily ascertainable where the trust is constituted by transfer, as the settlorà ¢Ã¢â€š ¬Ã¢â€ž ¢s intention is manifested by the transfer. Intention can be inferred from actions. Lord Selborne, L.O., in Lyell v. Kennedy (1889) said: A man who receives the money of another on his behalf, and places it specifically to an account with a banker ear-marked and separate from his own moneys, though under his control, is, in my opinion, a trustee of the fund standing to the credit of that account. For the constitution of such a trust no express words are necessary; anything which may satisfy a Court of Equity that the money was received in a fiduciary character is enough. It is not requisite that any acknowledgment of such a t rust should be made to the ces tui que trust or his agent; to whomsoever made it is evidence against the trustee (p. 457). The case of Jones v. Lock (1865) is quite instructive. Mr. Jones produced a cheque for 900 pounds made payable to himself, which he handed over to his baby and said: à ¢Ã¢â€š ¬Ã‹Å"look you here, this is for baby; it is for himself and I am going to put it away for him and will give him a great deal more along with ità ¢Ã¢â€š ¬Ã‚ . Mr. Jones died six days later. It was held that there had been no valid gift to the baby (since the gift of a non-bearer cheque required endorsement of the issuer), neither was there a declaration of trust in his favour. The court could not infer an intention to make himself a trustee, and the gift was ineffective and thus, failed. The case of Richard v. Delbridge (1874) also establishes that an intention to give a gift cannot be transformed into an intention to create a trust. Richard wished to hand over his business to Edwar d. He demonstrated his intention by endorsing a memorandum on the lease of the business premises, which read thus: à ¢Ã¢â€š ¬Ã…“This deed and all thereto belonging I give to Edward from this time forth with all the stock in tradeà ¢Ã¢â€š ¬Ã‚ . The court decided that it was meant as an outright gift, not a declaration of trust. Sir George Jessel MR held: If it is intended to take effect by transfer, the court will not hold the intended transfer to operate as a declaration of trust, for then every imperfect instrument will be made effectual by being converted into a perfect trust. It is true he need not use the words à ¢Ã¢â€š ¬Ã‹Å"I declare myself a trusteeà ¢Ã¢â€š ¬Ã¢â€ž ¢, but he must do something which is equivalent to it, and use expressions which have that meaningà ¢Ã¢â€š ¬Ã‚ ¦(at 11) A mere promise without mo is not a valid declaration of trust. The law will not enforce mere promises; it will only enforce contractual bargain and trusts (Hudson, 2008). Thus, a mere promise is unenforceable if beneficiary gave no consideration (Re Rallià ¢Ã¢â€š ¬Ã¢â€ž ¢s Will Trust (1964)). APPLICATION 2.1.1 GEORGEà ¢Ã¢â€š ¬Ã¢â€ž ¢S CLAIM George claims that Barry promised to transfer the car into his name. There is nothing from Barryà ¢Ã¢â€š ¬Ã¢â€ž ¢s words or action to indicate that he was making himself a trustee of the car for the benefit of George. Neither did Barry seek to transfer the car to another person to hold in trust for Barry. Therefore, the two methods of constituting a valid express- by declaration of self as trustee, and by transfer to a trustee- are conspicuously lacking. Furthermore, the rule set out in Wright v. Atkyns (supra) which insists that the intention to create a trust must be certain for any trust to be valid, is clearly lacking. It would rather seem like Barry intended to make an outright gift of the car to George, but as the case of Richard v. Delbridge (supra) clearly indicates, the courts will not turn this into a trust. The fact that he started using the car again, and he never sent the vehicle registration documents which he had filled out t o the right authority indicate that he may have changed his mind about transferring the car into Georgeà ¢Ã¢â€š ¬Ã¢â€ž ¢s name. 2.1.2. JAYNEà ¢Ã¢â€š ¬Ã¢â€ž ¢S CLAIM Jayne insists that Barry verbally agreed to give her his cottage in Wales. Again, it was a verbal agreement to part with property. There is nothing in his words to indicate that he intended to create a trust of the property for Jayneà ¢Ã¢â€š ¬Ã¢â€ž ¢s benefit. As the court held in Richardà ¢Ã¢â€š ¬Ã¢â€ž ¢s case, à ¢Ã¢â€š ¬Ã…“the court will not hold the intended transfer to operate as a declaration of trustà ¢Ã¢â€š ¬Ã‚ . Whereas there was an intended transfer, the court will not interpret this as Barryà ¢Ã¢â€š ¬Ã¢â€ž ¢s intention to create a trust on the property, neither will it enforce a mere promise, without consideration by the beneficiary. ISSUE 2 Will equity aid a volunteer or perfect an imperfect gift? It is trite law that equity will not aid a volunteer nor perfect an imperfect gift. Turner LJ in Milroy v. Lord (supra) clearly stated the law: à ¢Ã¢â€š ¬Ã…“Settlor must have done everything which according to the nature of the property comprised in the settlement was necessary to be done in order to render the settlement binding upon himà ¢Ã¢â€š ¬Ã‚ ¦there is no equity in this court to perfect an imperfect giftà ¢Ã¢â€š ¬Ã‚ (p. 264). In the case of a transfer of landed property, Section 9 of the Statute of Fraud requires that any form of transfer be in writing. By this provision, transfer of landed property cannot be done orally, no matter how clear the intention. However, the following exceptions exist to this rule of equity: The strict position laid down in Milroyà ¢Ã¢â€š ¬Ã¢â€ž ¢s case has been modified to the effect that à ¢Ã¢â€š ¬Ã‹Å"equity will not aid a volunteer except the donor has done all that is in his power to do to perfect the giftà ¢Ã¢â€š ¬Ã¢â€ž ¢. The court in Re Rose made the above modification when it held that the donor had done all in his power to effect the transfer of the shares he held in the company, having made the transfer in the form required by the articles of the company on 30th of March. It was held that the effective date of transfer was on the 30th of March, not 30th of June when the transfer was registered by the companyà ¢Ã¢â€š ¬Ã¢â€ž ¢s directors. This is obviously an attempt to balance the rule and ensure that while equity does not aid a volunteer by perfecting an imperfect gift, the principle of equity that à ¢Ã¢â€š ¬Ã‹Å"equity will not strive officiously to defeat a giftà ¢Ã¢â€š ¬Ã¢â€ž ¢ is not relegated. The rule in Strong v. Bird (1874). The rule provides that where a donee of an imperfect gift who has not furnished consideration obtains title to the gift in another capacity, then this will be sufficient to perfect the gift in equity (Davies Virgo, 2013). This usually happens where such a donee becomes executor of the donorà ¢Ã¢â€š ¬Ã¢â€ž ¢s will. In Strongà ¢Ã¢â€š ¬Ã¢â€ž ¢s case, the donor was Birdà ¢Ã¢â€š ¬Ã¢â€ž ¢s step-mother whom he owed some money before her death. However, it turned out that she made him executor to her will. The court held that by vesting the legal title in her estate on him, she had manifested her intention to release him from the debt. The rule in Strong v. Bird has been applied to administrators in Re James (1935), although the accuracy of this application has been questioned in Re Gonin (1979). I must state here that I totally agree with the court in Re Gonin. The donor, having died intestate, could not have been involved in the choice of administrators of his estate, therefore, the intention to forfeit the debt or perfect the imperfect gift is lacking. Where the donee has furnished valuable consideration in expectation of the gift, the law no longer sees him as a mere volunteer, but gives him contractual rights (Re Plumptreà ¢Ã¢â€š ¬Ã¢â€ž ¢s Marriage Settlement (1910)). Donationes mortis causa (gifts made in contemplation of death). This exception originated from Roman law, but has now found a place in English law through decisions of English courts (per Nourse LJ, in Sen v. Headley (1991)). For an effective donatio mortis causa, three elements must be present: à ¢Ã¢â€š ¬Ã…“the gift or donation must have been in contemplation, though not necessarily in expectation of death; there must have been delivery to the donee of the subject matter of the gift; the gift must be made under such circumstances as to show that the thing is to revert back to the donor in case he should recoverà ¢Ã¢â€š ¬Ã‚  (Watt, 2014, p. 134 ; Cain v. Moon (1896)). 3.1 APPLICATION 3.1.1. GEORGEà ¢Ã¢â€š ¬Ã¢â€ž ¢S CLAIM George will remain a volunteer before the law, as he his case does not fall under any of the exceptions to Milroyà ¢Ã¢â€š ¬Ã¢â€ž ¢s case. Barry did not do all in his power to vest the car in George (he could have at least, sent the registration documents to the Vehicle Licensing Authority). Furthermore, George furnished no consideration, he was not an executor but an administrator of the estate, and the promise was not made in contemplation of death. 3.1.2. MIDREDà ¢Ã¢â€š ¬Ã¢â€ž ¢S CLAIM Mildredà ¢Ã¢â€š ¬Ã¢â€ž ¢s claim would have been on all fours with Strong v. Bird (supra), except that Barry died intestate and Mildred is an administrator of Barryà ¢Ã¢â€š ¬Ã¢â€ž ¢s estate, not an executor. That will put Mildredà ¢Ã¢â€š ¬Ã¢â€ž ¢s claim within the contemplation of the highly controversial Re James. My opinion concerning this matter, Mildred is advised to abandon her claim, as Re James is an isolated case, and su bsequent cases have criticized it, and/or made decisions inconsistent with it. 3.1.3. JAYNEà ¢Ã¢â€š ¬Ã¢â€ž ¢S CLAIM Jayneà ¢Ã¢â€š ¬Ã¢â€ž ¢s case does not seem to fit into any of the exceptions to the rule in Milroy v. Lord (supra). Barry had not done all that he needed to do to effect the transfer and Jayne had not furnished any consideration whatsoever. Jayneà ¢Ã¢â€š ¬Ã¢â€ž ¢s claim will fail also because there is nothing to show from the circumstances that Barry made the promise to transfer his cottage to her in contemplation of death, although he was indeed, ill when he made the promise. However, if Jayne can prove that the promise was made to her in contemplation of death, or that the cottage keys were delivered to her, her claim may stand. CONCLUSION Georgeà ¢Ã¢â€š ¬Ã¢â€ž ¢s claim has been adjudged as baseless, Mildredà ¢Ã¢â€š ¬Ã¢â€ž ¢s claim stands on unstable waters, while Jayne requires further proof of certain facts to be able to effect Barryà ¢Ã¢â€š ¬Ã¢â€ž ¢s promise to her. REFERENCE LIST Davies, P. and Virgo, G.(2013) Equity Trusts: Text, Cases and Materials. Oxford: Oxford University Press, page 145 Hayton D, Matthews P. and Mitchell, C. (2010) Underhill and Hayton: Law Relating to Trusts and Trustees, 18th edn. London: LexisNexis Hudson, A. and Thomas, G. (2010) The Law of Trusts, 2nd Edn. OUP: Oxford Hudson, A. (2008 ) Understanding Equity and Trusts, 5th edn. Abingdon, Oxon: Routledge Cavendish. Watt, G. (2014). Trusts Equity. Oxford: Oxford University Press CASES CITED Cain v Moon (1896)2 QB 283, per Lord Killowen CJ at 286. Jones v Lock (1865) 1 Ch App 25 Lyell v. Kennedy (1889)14 App. Cas. 437 Milroy v Lord (1862) 4 De GF J 264 Re Rallià ¢Ã¢â€š ¬Ã¢â€ž ¢s Will Trust [1964] 1 Ch 288 Re Rose (1952) Ch. 499 Re Gonin (1979 Ch. 16, 34 Re James (1935) Ch. 449 Re Plumptreà ¢Ã¢â€š ¬Ã¢â€ž ¢s Marriage Settlement(1910) 1 Ch 609 Richard v Delbridge (1874) LR 18 Eq. 11 Sen v Headley (1991) Ch 425 CA Strong v Bird (1874) LR 18 Eq. 315 Twinsectra Ltd v Yardley(2002) UKHL 12 at [71]; [2002] 2 All ER 377 at [71] Wright v. Atkyns (1823) Turn. R. 143, 157

William Shakespeare s Much Ado About Nothing And King Lear

Name: Instructors’ Name: Course: Date: Analysis of Shakespeare’s powerful female characters in the play â€Å"Much Ado about Nothing† and â€Å"King Lear Introduction Shakespeare is seen to value the role of women as his plays often portray women as heroines. These women have strong characters that endear them to readers. Readers in our current world, and especially women, are encouraged to be self-assertive in demand for equal treatment in our society. This has been the tradition for women in the Western world and is one that should be spread across all societies in the whole world. The characters that this essay chooses to analyze are Beatrice from the play â€Å"Much Ado about Nothing† and Cordelia from the play King Lear. Beatrice and Cordelia†¦show more content†¦Beatrice is the cousin to Hero and niece to Leonato. She is a strong female who is smart and loyal to her family. We get to see that she has sworn off love in her adult love as she was hurt before and does not want to be vulnerable. However, she approves the love of her cousin Hero (Everett 400). As the play continues, we get to see that her strong stand against love is broken as she starts falling in love with Benedick, who matches her speech and wit, and is also as stubborn as she is. Beatrice has a sharp tongue and is good with words. She knows how to say what she wishes in a sharp and yet merry tone. When one soldier mentions that Benedick’s name when talking about leaving for war, Beatrice quips that he is a poor soldier. She goes on to joke that Benedick attaches himself to people and in this case Claudio by taking him as a brother. When Benedick arrives in Messina, Beatrice engages him in jokes. In Act 1 Beatrice states I wonder that you will still be talking, Signore Benedick; nobody marks you.† (Shakespeare 5). Benedick responds by saying â€Å"What, my dear Disdain, are you yet living?† (Shakespeare 5). Here we see that the two match each other in their manner of speech. The readers are able to notice the perfect match of these two characters. Beatrice is also seen as being loyal to her family. There is a scene at the altar on a wedding day where Hero, the bride, is accusedShow MoreRelatedA Comparison Between the Plots of King Lear and Much Ado about Nothing910 Words   |  4 Pagesstatement to say that William Shakespeare wrote some of the greatest plays of all time. This is accepted by everyone from high schoolers to experts as fact. But everyone is always wondering, what makes them great? Well, at the heart of every great Shakespeare play is a well written plot. But how can one man churn out all these plays he’s written, and still have new content in each one? Aren’t they all the same story to some extent? As Lindsay Smith writes, â€Å"Many Shakespeare plays, like most typicalRead MoreWilliam Shakespeare s A Great Writer2074 Words   |  9 Pages William Shakespeare was a great English writer from several centuries ago and is often seen as one of the most remarkable writers to this day. He not only projects deeper ideas throughout his various types of plays, but he also n ever ceased to entertain the common man or the families of royalty. â€Å"Shakespeare s words and phrases have become so familiar to us that it is sometimes with a start that we realize we have been speaking Shakespeare when we utter a clichà © such as ‘one fell swoop’ or ‘notRead MoreWilliam Shakespeare s Romeo And Juliet, King Lear, And A Midsummer s Night Dream1037 Words   |  5 Pagesof Avon, commonly known as William Shakespeare is one of the best known playwrights in the (Video). A few of his most famous plays include Hamlet, Romeo and Juliet, King Lear, and A Midsummer’s Night Dream (McArthur). 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The house where Shakespeare spent his childhood stood adjacent to he wool shop in which his father plied a successfulRead MoreEssay on William Shakespeares Hamlet2393 Words   |  10 PagesWilliam Shakespeares Hamlet There are enough conceptions, and thus misconceptions, about the melancholy Dane to fill volumes. However, while none of them has proved entirely acceptable, some of them, such as the diagnoses that Hamlet simply â€Å"procrastinates† or â€Å"cannot make up his mind† prove utterly unsatisfactory under careful scrutiny of the play and, perhaps more importantly, Hamlet himself. Indeed, it appears as if there are certain points in the play in which Hamlet comes to reversals

Forensic Anthropology Analysis Conducted On The 21 / 11 / 14

Forensic Anthropology Analysis conducted on the 21/11/14 Introduction: The practical involved examining the unidentified remains found in the back garden of Mr Wills’ house following his suicide. The remains were subject to a skeletal inventory, a brief examination (in order to assess the condition of the bones), sex estimation and stature estimation. All of these examinations were conducted with the objective of producing a biological profile for the victim/s in order to gain a better understanding of the possible identity of the victim and the circumstances surrounding their death. Background: The Metropolitan Police made a subsequent decision to conduct a search of Mr Leonard Wills’ house and garden after his suicide. During the search an oil drum was uncovered, located beneath an ornamental pond. Inside the oil drum a number of black bags (4) were discovered each encompassing a skull, pelvis, and femur. The police are working with the rational that each bag contains the remnants of one person. Aims: The practical aims to establish a minimum number of individuals at the crime scene, a biological profile for each victim and the possible cause of death to these victims. In order to achieve this a number of anthropometric procedures must take place. Firstly, an examination of which bones were present and their anatomical position using a Skeletal Recording Form. Following the examination, a detailed written description of each bone was produced. A broad range ofShow MoreRelatedBCH190 Essay14810 Words   |  60 Pagesconsidered as life forms (C) contain various membrane bound compartments, such as chloroplasts, mitochondria and nuclei (D) are the most primitive type of cell originating 3.2 billion years ago (E) only live in extreme environments without oxygen 11. When individual cells divide they first make a copy of all the information they carry in their DNA and every cell in an organism usually contains a nearly exact copy of all of the DNA that codes for that organism. However, ‘life’ creates with mistakesRead MoreCounseling Abused Women7410 Words   |  30 Pagesparticipation Client participation Family involvement Part Four: Special needs Abuse of women with disabilities Equity/ Access to treatment Part Five: Parties’ promotion of various positions and their critical analysis Promotion the realization of Women’s Human Rights Critical analysis of various positions Conclusion References I. Introduction a. General overview of the topic Violence against women happens in every country all over the world. There is no country in which women areRead More_x000C_Introduction to Statistics and Data Analysis355457 Words   |  1422 Pagesto Statistics and Data Analysis This page intentionally left blank Introduction to Statistics and Data Analysis Third Edition Roxy Peck California Polytechnic State University, San Luis Obispo Chris Olsen George Washington High School, Cedar Rapids, IA Jay Devore California Polytechnic State University, San Luis Obispo Australia †¢ Brazil †¢ Canada †¢ Mexico †¢ Singapore †¢ Spain †¢ United Kingdom †¢ United States Introduction to Statistics and Data Analysis, Third Edition Roxy PeckRead MorePattern of Thesis11382 Words   |  46 Pagesadding or editing reported incidents and information. This is subtended to this situation in order to attain full maximum security not only to the website itself but as well as the security of the family or persons involved in the reported incident. 11 Chapter 2 CONCEPTUAL FRAMEWORK This chapter shows the motivated conduct of the study by giving relevant studies and literatures. The compilation of related studies will present the insights from the existing researches and give a unique contributionRead MoreMba Solved Assignment Papers52670 Words   |  211 Pagessocial sciences and later in other disciplines, the following two research methods can be applied, depending on the properties of the subject matter and on the objective of the research: Qualitativeresearch Quantitativeresearch Research is often conducted using the hourglass model Structure of Research. The hourglass model starts with a broad spectrum for research, focusing in on the required information through the methodology of the project (like the neck of the hourglass), then expands the researchRead MoreOrganisational Theory230255 Words   |  922 Pagestheory focuses attention on the human issues in organization ‘There is nothing so practical as a good theory’ How Roethlisberger developed a ‘practical’ organization theory Column 1: The core contributing social sciences Column 2: The techniques for analysis Column 3: The neo-modernist perspective Column 4: Contributions to business and management Four combinations of science, scientific technique and the neo-modernist approach reach different parts of the organization Level 1: Developing the organization

Case Study Orange Pty Ltd

Questions: Case Study 1: As a result of work undertaken during the planning stage and audit evidence collected for the tests of controls stages of the audit, Robert Smith has determined that there is a low risk of material misstatement (low inherent and control risk) for the following account balances: Wages and salaries Electricity Repairs and maintenance Due to the expected reliability of these controls, Robert has undertaken extensive testing of the controls regarding these account balances, and has concluded that the controls are reliable. Required: Identify one substantive audit procedure for each of the account balances above that will provide sufficient appropriate audit evidence regarding the accuracy of that account balance. Case Study 2: You are reviewing your audit assistants work for Orange Pty Ltd for the year ended 30 June 2015, and note the following matters: 1. Your audit assistant undertook a test of controls for 50 sales transactions. This test resulted in three errors. When planning the test, a tolerable error of 5 per cent had been established. The audit assistants working papers noted that none of the errors found were materials, either individually or in aggregate, and she therefore concluded that the controls were reliable. 2. Your audit assistants working papers on the accounts payable testing contain the following notes and conclusion: a. In order to test accounts payable, I selected all balances over $100,000 and vouched these to supporting invoices. The sample selected comprised $2,565,650 of total accounts payable of $5,168,000. One invoice for $102,500 had been incorrectly recorded on the accounts payable listing, as the goods were not actually received until after year end. b. Given the error relates to only 4% of accounts payable tested, which would be a total error of $206,702 of the overall accounts payable balance, it is not material as this is less than the materiality level set for this audit and, therefore, no further work has been performed. I am satisfied that the accounts payable balance of Orange is fairly stated. Required: Comment on the appropriateness of your audit assistants conclusions in each of the above situations. Answers: Case Study 1: Introduction Audit evidence tends to the collection of all information that will be used by an auditor in the arrival of a conclusion which according to the auditors opinion is based and contains data in the accounting records found in the financial statements (Riding, 2013). Therefore, as an auditor, you are not expected to test all the information that is available. Hence, auditors evidence which tends to be cumulative in natures contains audit evidence found in auditing procedures that are done during the audit. Thus, it includes evidence that is obtained from other different resources. The different resources may include previous audit conducted and the firms quality control procedures to test the clients acceptance and continuity (Riding, 2013). There may also be the use of minutes from previous meetings, control manuals of information obtained from past audit procedures and the inspection of the developed auditory information so as to come up with a valid conclusion. In the first case study, we will be developing substantive procedures for the three account balances so as to test the accuracy of the test balances. Wages and Salaries The substantive procedure that we can use to test this account balance is through the reasonable test procedure. Therefore, this procedure of audit accounting tends to focus on the changes in accounts across periods. Thus, it involves the development of a model that forms an expectation base in financial data, nonfinancial data or it may occur under both circumstances (Binnie, 2012). Therefore, the use of this procedure in our case will be based on the application of simple premises, thus, as an auditor one can gather more information on the accuracy of the account. Hence, what becomes certain is that the it becomes easy to examine the relationship between the accounts because of the existence of some underlying economic factors. Therefore, in our case, the wages and salaries accounts can be estimated through average wages from all firms business premises and the total amount of salaries paid. Therefore, through this the auditor can identify the potential problems that may arise in this accounts, this is possible by comparing wages per square foot to the salaries being paid. Hence, this procedure tends to be significant also because one can get the unusual amounts that may have been indicated in the wages and salaries accounts. Electricity In this instance of electricity accounts balance, the confirmation procedure of auditing may play a significant role in accuracy. Confirmation tends to be a unique type of inquiry process that is used in obtaining a certain representation of information or the obtaining process that involves a particular condition that is direct to the third party (American Inst. Of Accountants, 2015). For instance, as an auditor, the application of this substantive procedure means that confirmation is made from the receivables through communication with the debtors. Confirmation procedure is regularly used for the existing account balances and their components, but the restriction is required on these items. Therefore, the development of a communication procedure works in a manner that allows the existence of a modification of the agreements, and if so there is the existence of relevant information is carries. For instance, an auditor may request the confirmation of transactions of an entity by invo lving third parties. Confirmation is also significant since it provides relevant information about the absence of certain data or conditions. For instance, the absence of undisclosed agreement may influence the results of revenue recognition. In our case, the application of this substantiate procedure in determining the accuracy of the electricity account balance will be possible through obtaining of specific types of inquiry. For example, as an auditor, you may obtain vital or critical information about this account by communicating with the electricity providers. Hence, the confirmation request could be designed in a manner that allows you to create an agreement with the parties involved in providing electricity. Hence, it means that as an auditor you obtain the total amount of electric bills that the company paid. Thus, you will be able to produce sufficient audit evidence that is built on the accuracy of the electricity account balance. Repairs and Maintenance The substantive process that may be applied in this instance is by inquiry. Inquiry tends to be information seeking processes that increase the knowledge base process of a particular entity or entry in any financial account balance. Hence, the process is often used in the contemporary performance of the accuracy audit procedure. Therefore, it tends to range from the formal inquiries to the informal inquiries (Sherwood Culey, 2014). Later, one evaluates whether the inquiry response is integral with the results obtained in the process. Hence, the inquiry procedure involves consideration of the knowledge, asking of concise and relevant questions, application of open or closed questions, listening effectively, considering the reactions developed, and evaluating the available response. Hence, in our case, the inquiry process may be significant in determining our accuracy because we may inquire from the people who were responsible for conducting the repair and maintenance the total expense. Therefore, this means that the response attained might offer information that is similar or may differ from the information gathered in this case. Thus, this process shows that we can easily resolve any significance inconsistencies that may be obtained in the process. Hence, the application of the inquiry procedure in the repair and maintenance account balance means that we can be able to keep track of the accurate value of the repair and maintenance accounts. Case Study 2: Part 1 To show the appropriateness of my audit assistance in this case perhaps it would be helpful if I could outline some facts in this case. From what can be gathered is that my assistant undertook test controls from 50 different sales transactions. The planning test took a tolerable error of 5% and the errors identified were not from the materials, they were either individual or in aggregate. Hence, to support my assistance appropriateness Firstly, I would like to state that my assistance work as an auditor is built on opinion 50 different transactions that are obtained and evaluated as audit evidence. Hence, it means my assistant audit process evidence has been inspected, observed, confirmed, recalculated; reperformed and analytical procedures have been done through combination and inquiry (Sherwood Culey, 2014). Though inquiry may offer some significant audit evidence and may produce a misstatement. The use of other methods by my assistant apart from inquiry alone enables me to suppor t the appropriateness of my assistance because of the availability of high assertion levels and high operation effectiveness of the controls. Therefore, the reasonable assurance of by my assistant through sufficient audit evidence lowers the audit risk. Part 2 In this instance, to support the appropriateness of my assistant, what I observe is that in the assessment of the risk that is on material misstatement and financial statement, my assistant provides a clear understanding of the audit control environment (Riding, 2013). In an effective control environment, the auditor is confident in the internal control and reliability of his audit evidence generated within the provided entities. To support this, my assistant understands that the 4% of accounts payable tested has a less material level. Hence, he drew a conclusion that he is satisfied with the accounts payable. Also, his ability to identify the goods that were not received until the end of year shows that he has a clear understanding of his auditing control environment. Hence, the consideration of all relevant audit evidence by my assistant support appropriate audit evidence as the assistant auditor draw qualified opinion or disclaiming of opinions in the financial statements. References European Court Of Auditors. (2010),Audit of the clearance of accounts procedure: (pursuant to Article 287(4), second subparagraph, TFEU). Luxembourg, Publications Office of the European Union. Riding, K. (2013),Establishment of a building audit procedure and analysis for the Kansas Department of Transportation phase 2A buildings. Topeka, Kan, Kansas Department of Transportation. United States. (2013),Energy in municipal waste water treatment: an energy audit procedure and supporting data base: appendix a. American Institute Of Certified Public Accountants. (2015),Case studies in auditing procedure. New York, N.Y., American Institute of Certified Public Accountants. Sherwood, J. F., Culey, R. T. (2014),Auditing: theory and procedure. Madison, US Armed Forces Inst. Binnie, A. (2012),Audit programmes and procedure. London, Gee.