An Inconvenient Turth Essay Example for Free

An Inconvenient Turth Essay My explanation behind picking this theme is, on the grounds that I might want to find out about a dangerous atmospheric devation. What are the genuine risk's that we are looking because of an unnatural weather change? What would we be able to do to stop the surpassing quick paces of a worldwide temperature alteration? I might want to imform other about the new information that I get on the subect of globle warming. Al Gore educate how individuals use to Think concerning an Earth-wide temperature boost that the world was large enough and we could never have an issue. He additionally depicts an unnatural weather change as when the sun's radiation comes in, as light waves going through earth environment to warm the earth,and then it is re-transmitted go into space as infrared radiation, and a portion of the out going infrared radiation is caught by the earth air and warms it. This slim layer of air is being thicken by the entirety of the a dangerous atmospheric devation contamination that is being set up there. He talks about Mr. Roger Revelle as the primary individual to propose estimating carbon dioxide in the world's environment. After the main long periods of information he intuited what it implied for what was to come. He and a group of other planned the analysis in 1957 with the assistance of Mr. Charles David Keeling. they fired sending these climate expands up each day. The aftereffects of his estimations after just a couple of years it was frightening. He attracted the associations between the bigger changes our human advancement, and this example that was currently obvious in the climate of the whole plant, and afterward he anticipated into then future where this was going except if we make a few changes. Mount Kilimanjaro had icecaps 30 years back. what's more, presently it has all softened. Mr. Lonnie Thompson, examines icy masses, and predicts there will be no more snows of Kilimanjaro inside the following decade. Its likewise is going on in Glacier National Park, and all around the globe the ice is currently gone. He specifies about CO2 and temperature, when there is more carbon dioxide, the temperature gets hotter. He talk about this not even a political issue,but an ethical issue. It is profoundly deceptive. He had a heaps of confidence in the popularity based framework that these finding would be sufficiently convincing to cause a genuine change however they were n't. He talk about when the seas get hotter that cause more grounded storms prompting a loads of huge typhoons and an unsurpassed record in the U.S. of tornado, and in Japan record set for hurricanes. He contribute the changing of the period to a worldwide temperature alteration and changing nature plans. He likewise says that the consuming of timberlands and wildfires makes more co2 be pit into the air.what the entirety of this implies is our capacity to a have a future to live in the earth. I truly appreciate the film The film was very educating I showed signs of improvement thought regarding what's going on around the globe. I concur with Al Gore something must be finished. It was stunning to me about how everything interface together like a domino impact. I picture in my psyche how all these extraordinary mountains surrounding us is softening which is changing the temperature of the ocean, which cause huge numbers of the world's fiasco by storms. Man is decimating himself. It makes me think would we be able to return where their was not a bunches of innovation that dirtied our air. Can we genuinely discover an answer for this mas, mass, mass, issue are have we went to far of no arrival. I consider the air we inhale and the water we drink. I recall just around 40 yrs.ago when I was ten years of age, my grandma gave me where I could drink out a spring it was so spotless and excellent and crisp tasting, I prefer not to think in the event that I when back there to drink what sort of substance would be in that water now. Everything is being affected our food, the creature niches,and season is transforming we can't tell winter from fall or spring from summer and the creepy crawlies can't tell not one or the other. On the off chance that we have gone to far to stop all the issues, why not do, what we can do, to address what we can, for the eventual fate of our life on the earth.

Managing Staff Free Essays

The executives for any social insurance office has a wide range of jobs that they should finish. A human services administrator must have the option to deal with running the every day activities, complete any monetary obligations, and furthermore deal with the workers of the office. With regards to keeping the office appropriately staffed administration must know about what is required. We will compose a custom paper test on Overseeing Staff or on the other hand any comparative theme just for you Request Now To be certain that the office is appropriately staffed, a medicinal services supervisor ought to use a staffing plan. A staffing plan can show where representatives are expected to work any hours that the office needs. Annualizing is additionally significant provided that an office is to be run twenty-four hours per day, seven days seven days will require many staff individuals since one worker would not have the option to fill the entirety of the positions. In seeing any staffing requirements for an office the supervisor must mull over profitable and non-gainful time. Gainful time implies the time spent that is really worked by a worker. Non-gainful time would mean whenever the representative isn't grinding away; regardless of whether it is the end of the week, an occasion, wiped out time, excursion time, or an individual day. With regards to utilizing a staffing plan it is significant for the administrator to have this data set up in light of the fact that it will assist with demonstrating what genuine hours should be secured and what number of representatives it will take to cover those hours. There are two different ways to do a staffing plan; they are either done in the annualized strategy or by the booked position technique. In the annualized strategy the chief would take the non-gainful and profitable days of each staff individual and record for them in the equation that is utilized to fill the hours. In the booked position strategy the non-beneficial and profitable days are represented when filling a planned move. This is the reason recording non-beneficial and gainful days in a staffing plan are important on the grounds that the entirety of the hours of each staff part are represented. With regards to the expense for any human services office they can be attached to the staffing in an assortment of ways. In a staffing plan the expenses are ascribed to the measure of staff that is expected to cover the hours that are expected to run the office. It additionally can be ascribed to the compensation paces of every individual staff part and furthermore the advantages that each staff part is qualified for. This data can be kept in the books which will help in setting up a financial plan or a staffing plan. In the event that a social insurance director didn't approach this data they would not have the right data that is expected to appropriately staff and run the office on an everyday premise. A social insurance office is controlled by a staff that must give care to its patients, give day by day care, and handle authoritative obligations. Without legitimate staffing an office can't be run appropriately and the nature of care that the patients get will endure which thusly can influence the general notoriety of the office. To guarantee this doesn't occur, the board must have quality staff individuals and furthermore to ensure that the entirety of the hours are appropriately secured. Reference Bureau of Labor Statistics. (January 2012). Word related Outlook Handbook. Recovered from http://www. bls. gov/oco/ocos014. htm Step by step instructions to refer to Managing Staff, Essay models

Writing Informative Speech Essays For Your Dissertation

Writing Informative Speech Essays For Your DissertationIn most cases, a person who has just become a student may find that the dissertation topic for their educational requirements is a large obstacle to writing a well-formulated and informative speech essay. It would appear that not only do most people who read academic writing struggle with the level of research they need to make in order to correctly complete their assignment, but also with the amount of research they are able to understand. Even if this is not the case, it is often difficult to think about your subject matter in detail and completely articulate what you are attempting to do.With this in mind, many people seek ways to help them make sure that they can write effective, detailed and informative speech essays. One of the best ways to do this is to start researching the topic. This could be accomplished by asking your professor or another qualified source about their own dissertation topics and how they accomplished t hem. Once you have these sources to work from, you can then use their information to provide you with the structure that you need to write an informative speech essay.Once you have decided on the topic for your academic requirements, you should then begin to think about your educational needs. Your educational needs may include such things as the skill level required for your topic, the number of students for your class, and your anticipated grade level. Remember, if your topic requires greater research or that you are a student at an institution that specializes in high-stakes assignments, then you will want to be sure that your education and career goals are in line with your dissertation topic.In order to begin to learn about the different types of essay topics, you should know that there are two basic types of informational speech essays. These are the narrative type and the essay type. The narrative is also sometimes referred to as 'narrative'. Narrative based essays are most c ommonly used to support a thesis statement, or to offer background information that is essential to establishing a strong argument.The other type of essay, which is also commonly referred to as the essay, is designed to provide more in-depth and comprehensive information on the particular theme of the thesis statement. Essays are most often used to support one aspect of a thesis, or to provide background information to an argument that you are working on. You may also write an essay that is completely separate from your thesis statement, especially if the topic has nothing to do with your school's educational requirements. This type of essay is referred to as a counterpoint.There are three broad areas that you can utilize to help you with your informative speech essay topics. These are the topic, argument, and response. The first one is very important as it is what creates the original question that you will need to answer. In this category, you will find these types of speeches: an Introduction, Article, Summary, Argument, Responses, Conclusion, Audience Response, Discussion, Discussion Group Response, Resolutions, Final Report, and Final Comments.As previously mentioned, there are two general ways that people choose to organize and sort their essay topics. The first way is to sort them by specific subjects that are related to the topic, which can also be referred to as grouping topics. The second way is to sort them by the types of points that they are trying to make, which can also be referred to as types.When it comes to choosing the topics for your dissertation or persuasive and informative speech, you need to make sure that you know all of the information that you need to have. With this, you will then be able to focus on the research that you need to do to produce the quality information that you need.

Life Experiences And Formative Learning - 2483 Words

Life experiences and formative learning is the cornerstone in developing the personal framework that drives our internal fire to reach for the stars. The structure of our family, formative time with teachers, and friendships early in our life begin to mold how we think of the world. â€Å"This formative learning occurs in childhood both through socialization (informal or tacit learning of norms from parents, friends, and mentors that allows us to fit into society) and through our schooling† (Mezirow, 1991, p.1). During the first year of coursework in the doctoral program at Concordia University, the impact of actively engaging with the curriculum, I found looking within my own set of values the key to transforming into a school leader and resolute individual. Richards (2011) details out a common thread among good teaching and interpreting experiences, â€Å"Who we are as educators shapes the tenor of our classes and impacts how and what students learn† (p. 784). T his is the mantra of Concordia professors during phase one of the doctoral program. Ethics are the principles, values, and beliefs that define what is right and wrong behavior. Leadership is the process of influencing others to achieve goals. Over this year, I formed a solid Ethos of leadership principles I use to address different situations and influence people who I come into contact with on a regular basis. My parents were very young, so it seemed I was growing up with them, which was unusual in the 1960s. BothShow MoreRelatedImportance Of Formative Assessment1119 Words   |  5 Pages 3.1 Discussion To understand better the achievements of this research we find it important to refresh our mind with what we know about formative assessment and summative assessment. Gipps (1994) defines formative assessment as the assessment that â€Å"boosts the use of assessing feedback to advance teaching and learning while encouraging â€Å"curriculum planning.† As for summative assessment, Earl, L. (2004), defines it as the assessment which â€Å"is frequently used to give grades and marks to learnersRead MoreAssessment as a Process of Making Judgements of Learners Knowledge, Skills and Competence Against Set Criteria661 Words   |  3 Pagesthe breadth and depth of learning†. Assessments are used in all areas and domain of everyday life, whether formal or informal, ranging from taking a written or practical driving test to claims for income support or acquiring life insurance on-line. Assessment is used to make a specific educational decision and is the process of evaluating the extent to which participants in education have developed their knowledge, understanding and skills. Assessment, both formative and summative, plays a significantRead MoreSoftware to Support Assessments Essay1225 Words   |  5 Pagestranspired as an aid within the educational sector. Technology has now become the teaching and learning dynamic of the twenty-first century and it will begin to broaden beyond this point. Technology has given the educational sector tools that will assist in teaching and learning, but through software that is able is support assessment in the classroom. This proposal will present the difference between formative and summative assessments giving an understanding on how technology can be used to facilitateRead MoreScotland Re Evaluated Assessment Strategies Essay967 Words   |  4 Pagesfor learning (Aifl) initiative implemented in 2002 which aimed to improve ch ildren’s life chances through a more coherent system (Gov.scot, 2005). The revised system, A Framework for Assessment (BtC5), incorporates principles of Curriculum for Excellence (CFE) and the values of Aifl, which collectively aim to support pupil progression. Furthermore, they aim to build confident individuals and successful learners (Educationscotland.gov.uk, 2008) who are active participants in their own learning andRead MoreThe Planning Process Used For The Backward Design1324 Words   |  6 Pagesalignment that proposes a complete alignment of; the learning outcomes, the assessment tasks, and the teaching and learning experiences (Readman Allen, 2013, p. 15). UbD and constructive alignment are both grounded in the belief that learners construct their own understandings and knowledge of the outcomes, and show their learning through application. The central focus during the development of Stage 1 was to determine the desired learning outcomes for the unit. The mentor teacher advised theRead MoreTraining Evaluation : Light Of Gagne s Model And Return On Investment816 Words   |  4 Pageschanges in an economy, or an individual’s life. Armed with this knowledge, the average individual craves education, and is willing to invest time, energy, and money in attaining one. Societies have created formalized educational systems to fulfill the educational needs of citizens. In today’s society, education is a competitive business; therefore, training programs are often evaluated in order to ensure that they are productive, relevant and efficient. Formative and summative assessment methods are usuallyRead MoreReview a Range of Different Assessment Methods Available and Explain the Ones You Would Use for Your Subject Area. Evaluate the Use of Assessment Methods in Different Contexts, Including Reference to Initial Assessme nt.809 Words   |  4 Pages(Brown amp; Smith 1997). All my learners undergo various forms of assessment including formative and summative. According to the New2Teaching organisation There are several reasons why teachers assess pupils progress. Some of these reasons include: * to find out about the  pupils as individuals * to find out how  pupils learn * to monitor and provide evidence of the progress  pupils make in their learning * to enable constructive guidance about how  pupils can improve * to informRead MoreAssessment for Learning Approach: An Analysis1583 Words   |  6 Pageswhether or not an assessment for learning (AfL) approach directly challenges more traditional forms of learner identity and practice. We will touch upon key assessment theory insights and recent assessment changes as they manifest themselves in the Irish Education System of assessment at the second level. As we will see in this essay, Surely, the school curriculum is in many ways akin to a well-stocked took kit. It has a number of different types of tools, tests and formative assessments combined. OnlyRead MoreDifferent Types Of Assessment Now1087 Words   |  5 PagesDIAGNOSTIC, FORMATIVE AND SUMMATIVE: In an educational setting, diagnostic assessment is a type of assessment which examines what a student knows and can do prior to a learning program being implemented. Formative assessment might be a teacher or peer, providing feedback on a student s work and would not necessarily be used f or grading purposes. Summative assessment is generally carried out at the end of a course or project and evaluative. OBJECTIVE AND SUBJECTIVE: Assessment (either formative or summative)Read MoreChanges in Algerian Foreign Policy Under Bouteflikas Leadership1237 Words   |  5 Pagescoerced adaptation to a changing environment? Did Bouteflika learn from his past diplomatic experience? Or, did he benefit from any learning processes while he was away from office? It appears to be logical to admit that the conduct of Bouteflika’s foreign policy cannot be explained without reference to his formative years and political socialisation, his personal beliefs and goals as well as his past experience, and the evolving national and international circumstances in which he reigned. Taken together

Loss or Damage of goods - Free Essay Example

Sample details Pages: 8 Words: 2338 Downloads: 10 Date added: 2017/06/26 Category Logistics Essay Type Narrative essay Did you like this example? Statement of fact 1. Loss or Damage of goods between delivery of goods and their loading on the ship as well as the completion of discharge all are governed by the national law. A solution that normally avoids such duality of regimes was found by the Hamburg Rules, pursuant to which the period of responsibility of the carrier covers the period during which the carrier is in charge where the goods are loaded, during the carriage and at the port of discharge. Don’t waste time! Our writers will create an original "Loss or Damage of goods" essay for you Create order Normally, the goods at taken in charge and are delivered outside the port areas. But none of the existing instruments applies to the whole contract period when the carrier undertakes to take the goods in charge at the door of the shipper and to deliver them at the door of the consignee, as gradually has become more and more frequent with the advent of containers. The industry has since 1971 felt the need for a unique instrument governing the whole transport performed by different modes and BIMCO issued a form of combined transport bill of lading which, after setting out general rules on the liability and constraint of liability of the carrier, that where the loss or damage occurred can be proved in international conventions or the national law, the carrier and the merchant are entitled to liability determined by the provision which cannot be departed from to the detriment of the merchant and would have applied if the merchant had made a separate contract with the carrier in res pect of that particular stage of transport where loss or damage occurred. In such rules the general provision on the liability of the carrier based on article 5(1) of the Hamburg Rules, but for loss, damage or delay in respect of goods carried by sea the exemptions granted by article 4(2)(a) and (b) of the Hague- Visby Rules apply as well as the due diligence obligation to make the sip seaworthy at the commencement of the voyage. 2.Continuous development of electronic communications and the fact that so far the attempts to create a workable system allowing the replacement of paper documents by electronic records have not been successful, the provisions regulating such possible replacement have been drafted in such a way as to allow their application whatever future system may in the future be envisaged. 3. When it was considered whether and to which extent the sub-contractors of the carrier, called performing parties, should be subject to the Rotterdam Rules and liable to b e sued by the shipper or consignee, it was decided that it would be convenient to do so only in respect of services rendered at sea or in the ports and therefore the notion of maritime performing party was created, thereby incorporating in the Rotterdam Rules the principles on which the Himalaya clause is based. Article 19(5), therefore extends the rule adopted in article 10 of the Hamburg Rules to sub -contractors performing services ashore but within the port areas and provides that a obligation and liabilities imposed on the carrier which is the maritime performing party and they are also entitled to the carriers defenses and the limits of liability as provided in the Rotterdam rules. 4. In the Hamburg rules and Hague- Visby rules does not have any conditions in respect of the rights and the obligation of the parties relating to the delivery of the goods after their arrival at destination. The problems that may arise are instead various: from the right of the carrier to withho ld the goods if freight is not paid, to its powers in case nobody appears to take delivery of the goods, or to the request of delivery by a person that has failed to properly identify itself or that does not surrender the negotiable transport document. All such problems must therefore be solved on the basis of either the proper law of the contract or the lex fori and the ensuing uncertainty is obvious. Discussion 1. This discussion aim is to compare the Rotterdam Rules (RR) and Hague Visby Rules (HVR) and to explore the main differences between them in order to identify the RR advantages. The HVR are viewed as a documentary approach, this can be clearly seen in article 1 Definition of contract of carriage. In contrast The RRs basic approach is contractual which is supplemented by a combination of a type of trade and a documentary approach. Definition of contract of carriage The HVR contract of carriage (article 1. b) provision is validated only once bill of lading or document of title is issued and does not work on the basis of the obligations of the parties. While the RR contract of carriage rule (article 1.1) defines the obligation of the carrier which is the carriage of goods against payment from one place to another. The Rotterdam Rules also differ in the fact that the rule is extended to the carriage by other modes if the parties have agreed accordingly. In comparison to The HV definition the RR of contract of carriage gives a broader definition with wider application which includes multimodal issues. Geographical scope of application The HVRs of Geographical scope of application Article 10, it is compulsory that either the bill of lading or the port of loading be located in a contracting State, or when national legislation giving effect to them is incorporated in the bill of lading. The HVRs are not relevant to a contract from a port located in a non-contracting State to a port of discharge located in a contracting State. Also nations of who have adopted the HVRs may be implemented with variations under national legislation. Under this application issues of considerable uncertainty and of lack of homogeny arise resulting in misinterpretation and varying judgements in matters of dispute. As per the Article 5 in RR, geographical scope of application is the places of delivery and receipts (door to door contracts). The RRs apply regardless of whether a bill of landing or similar document was issued or not. Period of application and period of responsibility of the carrier Defined under article 1(e) of the HVR, the period of their application is from the beginning of loading of the goods on the ship to the completion of their release from the ship. Therefore the carrier responsibility under the HVR begins at the time of loading and ends at time of discharge. As a result of this the carrier period of responsibility does not cover the goods before their loading on board ship or after their release even though the carrier is in charge of the goods throughout this period of time. Article 12.1of the RR the period of application and the period of responsibility of the carrier match with that during which the carrier is in charge of the goods, The carrier shall be responsible for the goods from receipt until delivery not from loading to discharge. Obligations and Liability of the carrier The obligations of the carrier under the HVR (article 2, article 3.1 3.2) is to make the ship seaworthy at the beginning of the voyage, to care for the cargo and to exercise due diligence. However, the carrier is relieved from the obligation of providing a seaworthy ship once sailed from the port. In the RR (article 11, article 13.1 13.2, article 14) also includes the above obligations. However, there is no such exception regarding a ships seaworthy once departed from the port and throughout the journey. The carrier remains obligated to take all possible actions to maintain a seaworthy ship. When comparing Liability of the carrier of the HVR ( article 4.1 4.2) and the RR the main difference is the HVR pardoned from liability a) with respect to damage of goods or loss arising or resulting from unseaworthiness unless caused by the breach by the carrier of his due diligence obligation and, b) and the damage to the goods arising from fault of the master, mariner, pilot, in the m anagement of the ship and for damage to the goods due to fire caused by fault of the crew. However, the RR (article 17.1, 17.2, 17.3) states that the carrier is always liable for loss, damage or delay caused by fault of the carrier, his servants or agents. Obligations and liability of the shipper The HVR have three provisions on the obligations and liability of the shipper in article 3.5, 4.2 4.6 although The RR regulate in chapter 7 (articles 27-34) details the obligations and the liability of the shipper in more depth. The main difference of the RR is special rules for dangerous goods and documentary inaccuracies in relation to such goods. Under the obligation the shipper has to inform the transporter of the precarious nature of the goods to mark or label such goods in accordance with any applicable law or regulation. If the shipper fails to comply with his obligations he is strictly liable for all loss or damage which may result and is not entitled to limit. Limitation of liability and time of suit As with HVR the carrier loses his right to limit if the loss, damage or delay results from a personal act or omission done with intent or recklessly knowing that the loss or damage would probably result. The carrier also loses his right to limit if he carries goods on deck in breach of an express agreement to carry them under deck. The type of claims in respect of which the carrier may claim the right to limit has also been expanded under the RR to now include claims of tort and bailment and also mis-delivery (article 59.1). This is wider in scope than the provision under the HVR, which limited the right to limit to claims for loss or damage related to the goods. Under the RR time for suit has been extended from the HVR 1 year period to 2 years. The RR has raised levels Liability compensation, the carriers liability is limited to 3 SDRs per kilo or 875 SDRs per package. At present The HVR limits carriers liability to 2 special drawing rights (SDRs) per kilo or 666 SDRs per pa ckage whichever is the higher. 2. The following elements of the RR do not exist under the HVR of 1968. Changes in technology, trade and disputes of liability have validated the provisions of Electronic Commerce, Delivery of the Goods, Maritime Performing Parties, and Transfer of rights, Jurisdiction, Arbitration and Carriage beyond the sea leg to be included. Electronic Commerce Under the RR all the transport documents are recorded in an electronic transport document record, with the consent that the electronic transport record is with the carrier and the shipper. It should also have the same effect as the transport document (or bill of landing), possession or transfer of a transport document. It is anticipated that by including such provisions the Convention will be equally applicable to electronic trading. Delivery of the Goods As per the contract of carriage, the consignee has to accept the delivery of goods within the specified time period and at the decided location in the contract, and if the consignee fails to follow the terms of agreed agreement, the following could occur, Customs. Usages or practices of the trade. The circumstances of the carriage. In addition under the RR provisions a carrier can deliver the goods without production of the original transport document in prescribed circumstances, where the transport document which states delivery of goods without production. However the method is evaded with caution and does not give total protection to a carrier, in particular if a third party has acquired rights against the carrier before delivery, of which the carrier is most unlikely to be aware. Rights of the controlling party: The right of control is limited for the controlling party in the following ways: Right to modify in respect of goods, that does not constitute any variation in the contract of carriage. Right to obtain delivery of goods. Right to replace the consignee by any other person including the controlling party. Maritime Performing Parties Performing party is a person(s) or party that performs contract of carriage under carriers obligation with all the obligations of the receipts, loading, handling, unloading and delivery of the goods. Introduced under The RR obligations and liabilities of maritime performing parties says a party other than the contracting carrier who performs any part of the sea leg or provides services ancillary to the sea leg. Stevedores and terminals acting normally as sub-contractors of the carrier would be maritime performing parties as would sea carriers performing under an e.g. a bill of lading, now Transport Document. Such a performing party is subject to the same liabilities and responsibilities as the carrier but essentially only whilst it has custody of the cargo. Regardless, the carrier remains liable in the contract of carriage for the whole performance. Transfer of rights: Article 57 of the RR regulates the manner in which the holder of a negotiable transport document may transfer the rights incorporated therein. Article 58 regulates the situations in which the holder of a negotiable transport document assumes liabilities under the contract of carriage. Jurisdiction and Arbitration Under the Court Jurisdiction provision of the RR, a claimant with a wide choice of jurisdictions connected with the carriage namely domicile of the carrier, unloading port, delivery of the goods, or discharge port, in which to bring claims. It also prevents a carrier from commencing pre-emptive proceedings. The provision provide parties with the contract of carriage where they can agree the carriage of goods and its related disputes under the RR can be referred to arbitration and that the arbitration proceedings shall take place either as agreed in the arbitration agreement or at the option of the claimant in any of the jurisdictions specified under the jurisdiction provisions. Carriage beyond the sea leg In contract of carriage between states, the following rules will apply: Place of receipt Port of loading Place of delivery Port of discharge is in a contracting State (Article 5, Rule 1). It will not apply to charter parties for use of a ship neither in liner transportation or carriage in non liner transportation until there is no charter party and a transport document is issued (Article 6 Rules 1 2).

Islamic State Of Iraq And Syria ( Isis ) Profile And...

The Islamic State in Iraq and Syria (ISIS): Profile and Analysis By: John Prola HMLS 302-6980 Professor Rebecca Himes March 29, 2015 University of Maryland University College The Islamic State in Iraq and Syria (ISIS): Profile and Analysis Prior to September 11, 2001 The United States of America did not have the proper tools to proactively prevent and respond to a major terrorist attack. After seeing the preparation and planning of the attacks on the World Trade Centers in New York City and realizing that it happened within American borders, policy makers were left scrambling to come up with new laws and policies to prevent this from happening again. There are hundreds of terrorist groups throughout the world but†¦show more content†¦One of the newest and most dangerous terrorist groups is the Islamic State in Iraq and Syria, also known as ISIS and formerly known as al Qaeda in Iraq. Tracing back to Osama Bin Laden, this Islamic militant group was formed in October of 2006 after several jihadist groups merged together to form what would be known as the Islamic State of Iraq (Al-Monitor, 2015). The group is an Islamic extremist group that follows the Islamism religion. Many Muslims believe that their relig ion should â€Å"guide social and political as well as personal life† but this jihadi group of individuals are extremists (Berman, 2003). There are just over 1 billion Muslims in the world and of them about 10 million are what is known as Salafi jihadists, who believe that through war they will expand the Muslim culture so that the entire world will follow their beliefs (Livesey, 2005). ISIS follows the Salafi jihadist religion very closely and promotes it with violence and instilling fear in ordinary citizens. As of 2010 the group has been led by 44 year old Abu Bakr al-Baghdadi who was born in Samarra, Iraq (BBC News, 2014). Since becoming the ISIS leader, Al-Baghdadi was rarely seen until recently. Some sources believe that this is because the leader before him, Abu Musab Al-Zarqawi, was killed by a U.S. airstrike in 2006 after his whereabouts were discovered. The National Counterterrorism Center currently has him listed as one of their most wanted terrorists with a reward of

Serving IT Governance Professionals

Question: Discuss about the Serving IT Governance Professionals. Answer: According to Australian Accounting Standards Board, AASB 108, provision for bad debts is an estimate made by the company and any changes in such estimates do not result in prior period items or correction of errors. Such change shall be recognised prospectively by the company in the period of change and in such other periods, which are materially affected. 1. It implies there should not be any retrospective amendments. It is very natural for such estimates to get revised with the period of time. The concern to be addressed is how willingly is the management willing to rectify such changes and estimates in its financial statements. In case of material misstatements, the auditor should revise the audit planning and perform additional procedures. The auditor should further communicate with the appropriate level of management and ask them to adjust. If the management adjusts, then ok else issue a qualified or adverse opinion in the audit report. 2. According to Australian Accounting Standards Board AASB 102, Inventory should be valued at cost or net realisable value, whichever is lower. In the given case, the retailer values inventory at sales less sales margin, which is Incorrect. Any valuation of the inventory at amounts not equal to the cost or net realizable value shall remain unacceptable and hence, void. Hence, the auditor should ask the management to adjust such discrepancy, else issue a qualified or adverse audit opinion. The auditor should also try to communicate with those charged with governance before making any decision and only if, the top managerial persons refuse to make the desired and proposed changes, the auditor should give a disclaimer/ adverse opinion. 3. The auditor should carefully analyse all the matters and activities which pose a significant impact on the businesss long term or the short term position. In the given case, the auditor should carefully study the impact of the main customer, as his impact on the business of The Block Company is material as he purchases 45% of the stock of the company. Any activity should be considered as material if it contributes to an increased proportion of the companys sales and revenues and thereby, profits. All the items of a business which are considered material should be dealt with with due diligence by the auditor and more attention has to be paid on such increasing or decreasing trends, as these pose to form a lawful audit evidence. The auditor should consider it as a material effect and make adequate disclosures about the same in his audit report. 4. According to Australian Accounting Standards Board, AASB 116, any property, plant or equipment, from which any economic future benefits are derived shall be measured and recognised at cost only. Any discrepancy shall not be considered as valid and correct. In the given case, the buildings would be valued and shown in balance sheet at the cost only, i.e. at $ 12 million. Hence, the auditor should ask the management to adjust such discrepancy, else issue a qualified or adverse audit opinion. Before making any decision, the auditor should effectively communicate with those charged with governance, and only if, the top managerial persons refuse to make the desired and proposed changes, the auditor should give a disclaimer/ adverse opinion. 5. According to Australian Accounting Standards Board, AASB 102, The inventories should be valued according to the First in first out method (FIFO) or the weighted average formula. Any discrepancy shall not be considered as valid and correct . Since the company refuses to change its cost formula to FIFO, as an auditor, you can give a qualified or adverse audit opinion. 6. According to ISACA (2009), U.S.A, the management of the company is responsible for the identification, disclosure and accounting of the related party transactions. If the auditor find that such related party disclosures are not being made, then, he should decide whether the financial statements of the company are misleading due to the above effects and if yes, then communicate it with those charged with governance and reflect in the audit report as qualified/ adverse opinion. The customer is provided only with the sales order number, and not handled any invoice. In such a case, the delivery person may try to take undue advantage of the firm and it would indirectly promote a means of committing fraud. As a remedy, the company should provide a copy of the invoice to the customer by online means, so that he is able to have a legal proof against the company in case of any default made by the company. The customer profile should be carefully evaluated before proceeding for cash on delivery orders. The customer profile over here would include the geographical location of the customer, feasibility of the company in delivering the products to such areas, the liquidity position of the customer and his past record. A proper analysis of the customers profile would help the company in analysis of any intentional inconvenience proposed to be made by the prospective customer. In the era of online marketing, there are many customers, who tend to easily place cash on delivery orders, but, at the time of such delivery, strictly refuse to make the payment or bear any costs incurred by the company for effecting such delivery. In such a case, the company becomes the victim and has to bear unnecessary avoidable costs. So, the company should take adequate precautions and beforehand, conduct an analysis of the customers profile. Not everyone interested should be allowed to place orders on a cash on delivery payment system. For an effective internal control system, both the cash department and the billing department should be handled over by two different managerial staffs, in order to reduce the possibility of intentional frauds by such staff. If both the departments are handled by a single individual, the particular individual might, either out of revenge for the business in which he works, or intending his personal gains, might indulge himself in activities which hamper the business ethics and policies and causes huge losses to the company. For example, if both the cash receipt department and the billing department are handled by a single person, then, he might give unreasonable discounts on purchase of the companys goods to one of his relatives and bill such amount at the unreasonable rate. This would result in losses to the profits of the business firm. If the transactions per day of the company consists of huge amount of cash, then, instead of depositing it at the safe overnight, it should be deposited in the bank immediately, so as to ensure safety and prevent embezzlement of cash. Higher amounts of cash kept at the safe are more prone to thefts and frauds. If the company keeps such higher amounts at the locker safe overnight, adequate security staff should also have to be hired for the protection of such huge sums of money. it will not only lead to increased costs to the company, but, will also be a issue of reliability of such security staff. Also, the keys of the safe locker should be kept protected and safe. The staff manager should not be blindly relied upon, in case of cash deposits in the bank, the company should ensure that the director or any working member should assist the staff manager in depositing money at the bank. Due to the will of taking any past revenge from the firm, or with the intention of having his own personal gains, he can attempt to benefit himself and cause losses to the firm, by incorrect cash depositions, which is not in the favour of the firm. Hence, the firm should not excessively depend or trust on any individual/ group of individuals. References ISACA- Serving IT Governance Professionals (2009), IS standards, guidelines and procedures for auditing and control professionals Gay G, R, Simnett Auditing and assurance services in Australia, McGraw-Hill, revised 5th edition, 2012. Auditing and assurance standards board, Australian auditing standards, Australian government Available: https://www.auasb.gov.au/Pronouncements/Australian-Auditing-Standards.aspx. American Accounting Association , EvansIII, Harry John Australian accounting review. Kimmel, Paul D. , Jerry J. Weygandt and Donald E. Kieso Financial Accounting : Tools for Business Decision Making, 6th ed. Hoboken, 2011