Skills And Their Importance Education Essay

IntroductionSkill is an art of finishing work in a clip frame. It includes creativeness, work outing a job and managing clip. Different people have unalike effects but iodin of the acquirements is acknowledging the accomplishments they possess. Pull offing clip, organic structure linguistic communication, pass oning with people, reading be some of the type of accomplishments.Skills argon required to incite ourselves for work outing contrary jobs that comes in our life and to acquire success in our life. There s two type of accomplishmentGeneral Skills metre direction, leading and cap competent of working in a squad, pass oning decently, reading, composing are some of the general accomplishment which is really indispenscapable for people.Specific Skills beyond general accomplishments or the accomplishment they have which are non common are specific accomplishments. voice Engineer. These types of accomplishments are non possessed by everyone.Movable accomplishments The accompli shments which we have are used to bring forth another accomplishment is known movable accomplishments. Example if person has a accomplishment to playSimilarly I do hold some accomplishments which are assisting in my day-after-day life though I need to larn some much accomplishments which would assist me for acquiring favored in life. I do hold a accomplishment for squad work and clip direction, reading, playing football and to make in writing aim and make some designs.In other manus, I do lack communicating accomplishment. As I am foreign school-age child here and slope is non my first linguistic communication so I do hold job in speech production in English sometime. So I truly need to better my communicating accomplishment. I need to be advanced so that I can bring forth new thoughts which would cyberspace me and the universe every slur skinny.1.2 You will bring forth a proficient papers that could be used in an organisation utilizing at least two appropriate movable acco mplishmentsEmployers are ever looking for alumnuss who can rapidly suit in to their organisation and green goods added value for their company. The alumnus who is elastic and can accommodate easy is most likely to accomplish success both for the company and for themselves. Movable Skills are extremely valued by employers. So student should take the opportunity to develop these accomplishments at every chance in their degree class. There are many different movable accomplishments that should be possessed by a individual which could be used in an organisation. Some of them are listed belowGeneral SkillsAcademic SkillsInterpersonal SkillsMotor accomplishments concept skills & A Developing thoughtsIT competencySelf-motivation, self-regulation and confidenceIn modern universe, about everything rely on computing machine as it helps people in devising work more easy, merely and systematic. It besides helps in making work fast so it saves clip. Presents even in school from basic degree p upil are taught computing machine. So people should hold at least cognition of utilizing some package like MS-office, which helps a batch in day-to-day life. So these accomplishments can be used in administration. As a administration has tonss of informations to be sent, saved and made. So making this full thing in computing machine makes it easier, simpler and systematic. Example In an organisation many information has to be sent and received and if these information are sent by berth so it takes clip but if use electronic mail, information s can be sent within a few seconds.so IT competency is one of the movable accomplishments that can be used in an organisation.Second most of import movable accomplishments that can be used in an organisation are interpersonal accomplishment. Internal personal includes hearing, composing and talking. If a individual has a wont of listening to the talks in category in pupil life, discoursing the subject in category and making his assignment so, this sort of interpersonal accomplishments can be transferred in future. So subsequently he would be accustomed to this accomplishment and would be taking active engagement in meeting and seminar by listening to other s idea and expresses his thoughts excessively. It helps to do programs and patterned advance of an organisation.As I work portion clip in a hotel as a housekeeper. There are some accomplishments I need to possess to follow up my work. First I need to be punctual and be at that place in work at clip. Second, as I work with 2 other co-worker to finish the undertaking. I need to work as a squad. And I have team participant accomplishments which is assisting me at the minute in the work.1.3You will warrant why it is of import to hold good movable accomplishments and the ability to pass on these across a broad audience.Movable accomplishments rigorous the accomplishments which we have and that accomplishment is transferred or used in making other work. It is of import to hold good movable accomplishments because it helps us making new work. Example if we are a good squad participant we can reassign our that accomplishment in occupation which would truly profit us really oft because in work topographic point we meet different type of people and different people think otherwise so we should be able to work together with other people to run a office decently. to a fault if person is a director in a workplace so he should be able to take the people otherwise there may be a job and the direction can non travel smooth. Likewise if we have good mass communicating accomplishments so we can affect people by our words and ideas. And we would be able to show yourself to the universe.If we have good accomplishments in acquisition and reading, so we will be able to cognize other s thought and with the aid of that thoughts we have create new different thought. Example Newton had created three Torahs which are used in scientific discipline for making many differ ent things. So it has helped scientific discipline in many ways. Similarly, we need to hold movable accomplishments likeSelf-motivationSelf-regulationSelf-assuranceTime directionIf we have self motive accomplishments, it will ever take us to development. Example when we are in school, if we do nt acquire good classs at first so we need to hold self motive accomplishments to analyze more earnestly so that we can acquire good consequences following clip. And if we are able to get this accomplishment so we can subsequently reassign this accomplishment in different topographic point in workplace so that we would be able to make convey positive alteration and receive get ahead from it. In other manus, clip direction is really of import accomplishment that everybody should possess because if we ca nt be able to pull off clip so we ca nt make anything. Example in a pupil life, we need to pull off clip for analyzing and excess course of study activities. This is every bit of import for our cognition and personality development. Equally good as, if we can be able to pull off clip so it will assist us in future.As everyone knows clip does nt wait for anybody and one time the chance is gone so the same chance neer comes back once more. And to be made in life we need to be able to cognize the importance of clip. Example when we have to achieve some meeting and we if we do nt be able to be in clip we wo nt be able to discourse about the topic and decision. So it is really of import to hold movable accomplishments and which would profit us and to other people as good.

According to the omnipotent view Essay

According to the omnipotent view, managers are directly responsible for an organizations success or failure. The exemplary view argues that much of an organizations success or failure is due to external forces outside managers control. The two constraints on managers adroitness are the organizations ending (internal) and the environs (external). Managers arent totally constrained by these two occurrenceors since they can and do influence their culture and environment. s the characteristics and importance of organizational culture. The seven dimensions of culture are attention to detail, outcome orientation, people orientation, team orientation, aggressiveness, stability, and innovation and risk taking. In organizations with strong cultures, employees are much loyal and performance tends to be higher. The stronger a culture becomes, the more it affects the way managers plan, organize, lead, and control. The original source of a culture reflects the vision of organizational found ers. A culture is maintained by employee selection practices, the actions of top managers, and socialization processes.Also, culture is transmitted to employees through stories, rituals, material symbols, and language. These elements help employees learn what values and behaviors are important as healthy as who exemplifies those values. The culture affects how managers plan, organize, lead, and control. current issues in organizational culture. The characteristics of an innovative culture are challenge and involvement, freedom, trust and openness, idea time, playfulness/humor, conflict resolution, debates, and risk-taking. A customer-responsive culture has five characteristics outgoing and friendly employees jobs with few rigid rules, procedures, and regulations empowerment clear roles and expectations and employees who are conscientious in their desire to please the customer. Workplace otherworldliness is important because employees are looking for a counterbalance to the stresse s and pressures of a turbulent pace of life. Aging baby boomers and other workers are looking for close tothing meaningful in their lives, an involvement and connection that they often dont find in contemporary lifestyles, and to meet the needs that organized religion is not meeting for some of them.Spiritual organizations tend to have five characteristics strong sense of purpose, focus on individual development, trust and openness, employee empowerment, and toleration of employee expression. The External Environment Constraints and Challenges Despitethe fact that appliance sales are expected to climb for the first time in four years, Whirlpool Corporation, which already shut down 10 portion of its production capacity, continues to cut costs and scale down capacity even more.7 And its not alone in its protective, defensive actions. The decade from 2000 to 2009 was a dispute one for organizations. For instance, some well-known stand-alone businesses at the beginning of the decade were acquired by other companies during this time, including Compaq (now a theatrical role of Hewlett-Packard), Gillette (now a part of Procter & Gamble), Anheuser-Busch (now a part of Anheuser-Busch InBev), and Merrill Lynch (now a part of Bank of America) others disappeared altogether, including Lehman Brothers, Circuit City, and Steve & Barrys (all now bankrupt) and WorldCom and Enron (both done in by ethics scandals).8 Anyone who doubts the impact the external environment has on managing just needs to look at whats happened during the last decade. The term external environment refers to factors and forces outside the organization that affect its performance. As shown in Exhibit 2-2, it includes several different components. The economic component encompasses factors such as interest rates, inflation, changes in disposable income, stock market fluctuations, and business cycle stages. The demographic component is concerned with trends in population characteristics such as age, ra ce, gender, education level, geographic location, income, and family composition. The political/legal component looks at federal, state, and local laws, as well as global laws and laws of other countries.It also includes a countrys political conditions and stability. The sociocultural component is concerned with societal and cultural factors such as values, attitudes, trends, traditions, lifestyles, beliefs, tastes, and patterns of behavior. The technological component is concerned with scientific or industrial innovations. And the global component encompasses those issues associated with globalization and a world economy. Although all these components pose potential constraints on managers decisions and actions, were going to take a closer look at two of themthe economic and demographic aspects. Then, well look at how changes taking place in those components constrain managers and organizations. Well wrap up this section by examining environmental uncertainty and stakeholder relati onships.

Assurance Hand Note in Kl

Mahedi 01914919285 Subject effrontery Level Knowledge Chapter 1 (Concept of & pauperization for Assurance) Assurance a conclusion of an opinion de characteristiced to enhance the degree of confidence of the intended users by evaluating or measuring of a subject matter. Assurance strife is a redevelopment by which a practitioner can obtain the authority to express a conclusion opinion almost the outcome of the evaluation or step of a subject matter against criteria to enhance the degree of confidence of the intended users. Key elements of assumption engagement Three parties A subject matter Suitable criteria Sufficient criteria ReportReasonable dominance is the high but non absolute level of assurance, depends on evidence obtaining during the sequence of take stock. Importance and benefits of assurance Independent professional opinion Confidence Pr offspringion of error and fraud Acceptance Recognition/reliability Credibility True that id factual, con profliga teation and reality equitable free from discrimination and bias Assurance never be absolute assurance provider never obtain the absolute level of assurance delinquent some limitations. So assurance never be absolute. Limitations of assurance engagement Over see the preparation of F.S. Inherent limitation Evidence obtain examination basis checking Estimates Nature of assurance root Targonk 01712-049032 Short time Shortage of man power Assurance engagement motion Obtaining the engagement Continuous peril assessment Engagement acceptance Scope of the engagement Planning the engagement Obtaining evidence Evaluation the precede of assurance work Concluding and handleing on the engagement Reporting to the engagement parties Keeping record analyze the objective of an canvas of F. S. is to enable the listener to express an opinion whether the F. S. re prep ared, in both hearty respects, in accordance with an applicable monetary reporting framework. There are many issues users want assurance on * Value for money studies Circulation report Cost/benefit report Due diligence Review of specialist craft activities indwelling study Report on website security department Fraud investigations Inventories and receivables report Internal direct report Reports on clientele plans or projections Examples of assurance engagement Local authority size up Bank scrutinise Insurance audit Pension scheme audit Charity audit Solicitors audit Environmental audit Branch auditExpectation gap difference between expectation level and unimaginative audit performance. Tarek 01712-049032 Company Act 1994 Chapter 2 (Process of Assurance) Scope/step/ mould of assurance engagement first of tuition of new client Enquiries from another(prenominal) fountain Document look into Previous listener Review rules, regulation and standards Assurance engagement letter 1. Starting Flow of communication auditor Vs client Address- To trusty pa rties/client 2. Body Introduction/reference focusing and auditors responsibility to F. S. Scope of audit work- running game limitation Other responsibilities . Conclusion Audit fees and other charges Conclusion mirror symmetry (depend on nature of business) Audit accepting an engagement Proposed auditor must(prenominal) communicate with previous auditor (on the permission of client). If their audit engagement date is effectual Refusal reasonable cause If any fraud/error in the client Assurance appointment considerations Ensure professionally qualified Ensure existing resources are adequate Obtain reference Communicate with previous auditor. Tarek 01712-049032 ** Read interactive questions and self test from manual of arms. Chapter 3 (Planning and Assignment)Planning is a process by which assignment willing be performed in an hard-hitting manner. Audit plan is a process by which auditor will perform all activities regarding audit in an effective manner. Audit stra tegy is a technique which sets scope, timing and direction of the audit and guides the development of the audit plan. Importance/ necessarys of audit plan Appropriate attention to grievous areas Identify potential problems and resolve timely Ensure the audit work done congruously and organized way Assigned the audit work to the particle of audit group Direction and supervision of audit work Facilitate review of workStructure of audit plan Ethical requirements Ensure team of engagement Establishing audit strategy Development audit plan including risk assessment outgrowth/audit test Determining the germane(predicate) characteristics Discovering key dates for reporting & others Determining physicalness & preliminary risk assessment Consideration team particles availableTarek 01712-049032 Key elements of an overall audit strategy Understanding the entities environment Understanding the accounting & internal get word system Risk and materiality Consequent n ature, timing and extent of procedures Co-ordination, direction, supervision and review Other matters Budget and fees Staffing lord skepticism An attitude of professional skepticism bureau the auditor makes a critical assessment with questioning mind, of the validity of audit evidence obtained and is alert to audit evidence that contradicts or bring into question, the reliability of documents and responses to enquiries and other teaching obtain from management and those charged with governance. Analytical procedure agency evaluation of financial information made by a study of come-at-able relationship among financial and non-financial data. firsts for risk assessment by using analytical procedure Interim financial information Budget Management information Non-financial information Bank and cash records VAT returns Board transactions Show ratio analysis formula (manual page 50) Materiality relates to the level of tolerable error that affects the conclusiveness of users a nd accountant. Tolerable error the maximum error that an auditor is accept in a tell of transactions or rests in the F. S. Tolerable error constituent (%) On sales 0. 5-01% Gross profit 0. -1% Total asset 1-2% Net asset 2-5% Profit before appraise 5% Profit after tax 5-10% Tarek 01712-049032 Audit risk the risk is define, that auditors give an inappropriate opinion on the F. S. Audit risk material statement risk (for co. ) + key oution risk (for auditor) Material misstate risk = inherent risk + overcome risk Inherent risk the susceptibility of an account balance or class of transaction to misstatement that could be material individually or when aggregated with misstatements in other balances or classes assuring there where no related internal holds.Characteristics of inherent risk Estimates of balances If co. is in botheration Seeking for fund raising Motivation of director/management (profit related issue) Choices of methods for financial transactions Control risk th e risk that a material misstatement would not be prevented, detected or corrected by accounting and internal reckon systems. Detection risk the risk that, auditors procedure will not detect or misstatement that exits in an account balance or class of transaction that could be material. go for assessing the audit risk Step 1 identify the risks throughout the process of obtaining and understanding the entity. Step 2 relate the risk to what can go wrong the effrontery level. Step 3 consider whether the risks are magnitude that could result in material misstatement. Step 4 consider the likelihood of risk considering material misstatement. Chapter 4 (Evidence and reporting) Documents all told information which obtain/gathered by the auditor during audit period is documents. Audit evidence all information/documents gathered by the auditor and on which based auditor conclude the opinion.Tarek 01712-049032 Test of control audit evidence obtains evaluating the effectiveness of control s in preventing/detecting and correcting material misstatement at the assertion level. Substantive procedure test of details of classes of transactions account balance and disclosure substantive analytical procedure. Quality/source of evidence foreign auditor entity written oral F. S. assertion level A) Class of transaction concomitant Completeness Accuracy Cut-off Classification B) A/C balance human race Rights and obligations Completeness rating and allocationC) Presentation and disclosure Occurrence Completeness Classification and understandability Accurate and valuation adequateness is the measure of quantity of audit evidence. Appropriateness is the measure of quality or reliability of audit evidence. F. S. assertion the presentations by management, explicit or otherwise that are embodied in the financial statement. Audit opinion Tarek 01712-049032 A) qualified B) non-qualified Qualified opinion 1. 2. 3. 4. modified scope of limitations adverse disclaimer Read self test and interactive question. Chapter 5 (introduction to internal controlBSA 315 internal Control Internal control is the process designed and effect by those charged with governance, management and other move to provide reasonable assurance about the entities objectives with record to reliability of financial reporting, effectiveness and efficacy of outgrowths and compliance with applicable laws and regulations. Reason for internal control Minimizing business risk Ensuring the continuing effective function of the company Ensuring Co. complies with pertinent laws and regulations. Limitation of internal control Expense Human elements Unusual transaction Management oversee Regular monitoringComponents of internal control The control environment Risk assessment process entropy system Control activities All system should be monitored Tarek 01712-049032 Control environment the control environment includes the governance and management functions and the attit udes, awareness and actions of those charged with governance and management concerning the entities internal control and its importance in the entity. Audit committee a subsection of the board of directors which has a particular pursuit in the finance and accounting activities of the Co.Function/duties of audit committee To review the integrity of the F. S. To review the Co. internal financial control monitoring device the effectiveness of the Co. internal audit function To make recommendations to the board in relation to the external auditor Monitor the independence of the internal auditor To implement policy on the provision of non-audit service by the external auditor Entities risk assessment process the process by which management in a business identifies business risk relevant to financial reporting objectives and decides what actions to take to address those risks.Business risk The risks inherent to the Co. in its operations. It is risk at all levels of the business. Control activities The policies and procedures that help ensure that management directives are carried. Business risk assessment process Identify relevant business risk Estimate the impact of risks Asses the likelihood of occurrence Decide upon controls Reporting objectives includes the procedures and records designed to initiate, record, process and report entity transactions and to maintain accountability for the related assets, liabilities and equities.Types of control activities Authorizations fulfilance review Information processing physical control Segregation of duties IT control the internal control in a computerized environment includes both manual procedures and procedures designed to computer programs. Tarek 01712-049032 Application control are manual or automated procedures that apply to the processing of individual applications to ensures that transactions occurred, are authorized and are completely and correctly recorded and processed.General controls are pol icies and procedures that relate to many applications and support the effective function of application controls by helping to ensure the continued proper operation of information systems. General control examples Development of computer applications Prevention or detection of wildcat changes to programs Testing and documentation of program Controls to prevent unauthorized amendments to data files Controls to ensure continuity of operationsExamples of application control controls over input completeness controls over input accuracy authorization control processing control control over master file and standing data Steps to recording of internal control Narrative (short note, background information) Questioners/checklist Diagrammed (flow chart, organization chart, family trees and record of related parties) Internal control procedure Initiative Authorization Accuracy written text Documentation Tarek 01712-049032Chapter 6 (Revenue System) Risk objective on selling goods Order may be taken from customer who are not able to pay Order may be taken from customer who are paid after grand time Order may not recorded properly Taking steps to prevent this risk Goods and services are only supplied to customers with good trust rating Customers are encouraged to pay promptly Chapter 9 (Internal Audit) Internal Audit A monitoring activities established within an entity as a service to the entity.Its function includes, amongst other things, examining, evaluating and reporting to management and the directors on the adequacy and effectiveness of components of the accounting and internal control system. External Audit An audit carried out by an external. The objective of an external audit of financial statements is to enable auditors to express an opinion on whether the F. S. is prepared in accordance with the applicable financial reporting framework. difference of opinion between internal and external audit Subject Definition Reason Internal Audit . Is an activity design to add value and improve an organizations operation Audit report to the board of director or audit committee Audit works relate to the operations of the organization He/they are the employees of the Co. draw off some exception External Audit .. To express an opinion on F. S Reporting Relating to Relationship with the Co. Auditors report to the shareholder to Co. on the truth and lividness of the F. S Audits works to the F. S They are independent not the employee of the co. Internal Audit functions Monitoring internal controlTarek 01712-049032 Examining financial and operating information Review of the economy, efficiency and effectiveness of operations Review of compliance with laws and regulations Special investigations, for instance into suspected fraud Operational Audit Operational Audit is the review of operational process of the organization. They are also known as management or efficiency audit. Their prime objective is the monitoring if management performance, ensuring Co. policy is adhered to. Function of Operational audit Ensuring policies is adequate Ensuring policies work effectivelyChapter 10 (Documentation) Audit evidence Working paper with relevant evidence to draw opinion and helping assurance provider for assurance report. Audit Documentation Audit documentation is the record of procedures performed, relevant audit evidence obtained and conclusion related. Form and content/work of documentation Procedure of audit Risk identification Judgment Significance Problem/expectation Audit methodology Automated working paper Working paper package nonplus been developed which can make the documenting audit work much easier.Advantages of evidence Tarek 01712-049032 Risk and error reduce Key of analytical information Less time consuming Permanent audit filing Engagement letter Questioner Memorandum of Article and A/A Legal documents Detail history of business Board minutes of continuing relevant Previous F. S . Accounting system notes Current audit file F. S. punctuatelist Management details Review notes Letter of example Budget and summarized Management letter Notes of board minutes Communication with 3rd partiesWorking paper decoration arouse of client Balance sheet date Name of the preparer Date of preparation Subject of the working paper Name of reviewer Date of review Object of the work done Source of information attempt size determine The work done The result obtained Analysis of error Other significant observation The conclusion drawn Tarek 01712-049032 Tarek 01712-049032 Chapter 11 (Evidence and Sampling) Evidence All of the information used by auditor to drawn an opinion. Source to obtain evidence Inspection Observation Inquiry Confirmation Re-calculation Re-performance Analytical procedureTest of control Perform to obtain audit evidence about the effectiveness of controls in preventing or detecting and correcting material misstatement at the a ssertion level. Substantive procedure Audit procedure to detect material misstatement at the assertion level test of details of transactions. * Account balance * Substantive analytical procedure Computer assisted audit technique Dummy data Rent data Dummy data against verified copy Quality of audit evidence External Auditor Entity pen OriginalTarek 01712-049032 Analytical Procedure BSA 320 Audit reliability factors Analyzed Availability of information Accuracy Frequency Relevant of the information Comparability of the information Previous auditor Source of information about client Interim financial information Budgets Management accounts Non-financial information Bank and cash records Sales tax returns Board minutes client/3rd company Audit sampling Involve the application of audit procedure to less then100% of the items within an account balance or class transactions such that all sampling units have a change of survival of the fittest.Population Is the e ntire set of data from which a prototype is selected and about which an auditor wishes to draw a conclusion. Statistical sampling Is any approach to sampling that involves random woof of a sample, and use a probability theory to evaluate sample results, including measurement of sampling risk. Non-statistical sampling Is a substantive approach to inference, in that mathematical terms are not used consistently in determining sample size, selecting the sample, or evaluating sample result.Error Means either control deviations, when performing test of controls, or misstatements, when performing substantive procedure. Tarek 01712-049032 Expected Error Is the error that an auditor expects to be present in the population. Sampling units Are the individual items constituting in a population. Tolerable error Is the maximum error in the population that the auditor would be willingly to expect. Random selection Ensures that all items in the population have an equal chance of selection, e. g. y use of random number tables or computerized generator. ecological succession or block selection It may be used to check whether certain items have particular characteristics. Monetary unit sampling This is a selection method that ensures that, every CU1 in a population has an equal chance of being selected for testing. Anomalous error Means an error that arise an isolated event that has not recurred other than on specifically identifiable occasions and is therefore not representative of errors in the population.Sampling method random selection systematic selection haphazard selection sequence block selection monetary unit sampling Name of some data analytical software for auditor ACL (Audit postulate Language) IDEA ESCORT computer audit Active data for Excel Top CAAT for Excel ACL service Ltd Case ware international Intra com IT service Tarek 01712-049032 Information active Inc Reinvent data Tarek 01712-049032 Chapter 12 (Management Representation) Management Mean s officer (director and Co. secretary) and others who perform senior managerial functions.Elements of management representation letter Entity letter judgement To auditor and date Tarek 01712-049032 Chapter 13 (Substantive Procedure) Key issues/risk of non-current assets Right and obligations assertion Existence assertion Completeness assertion Valuation assertion Presentation and disclosure assertion Source of information/observation matters The non-current asset register Purchases invoices for assets during the year Valuation carried out by 3rd party Purchases deeds or receipt documents aim purchases documents of assets Physical inspection Depreciation calculationIntangible non-current asset means the assets which cannot touch or show but has a market value. Examples of intangible non-current assets Goodwill Patent in good order License and development cost etc. Key issues and sources of information of intangible non-current assets is as like as tangible non-cu rrent assets. Key issues/risk of line Existence Completeness Obsolete or damage goods Miscalculation Rights and obligations Cut-off dates Prevent risk of inventory The Co. control over inventory countingTarek 01712-049032 Auditors regular physical counting Check inventory register Physical verification from warehouse Check purchases invoices Check work-in-progress records for inventory Post-year-end sales invoices for inventory Post-year-end price lists for inventory Post-year-end sales Sources of information for non-current assets Invoices 3rd party valuation Auditors inspection Client schedule and calculation Source of information for inventory Auditors attendance at count Invoices 3rd party confirmation Client control over count Clients production scheduleInventory count procedure/various types of inventory count 1. organization of count Supervision by senior cater Tidying and marking Restriction and control movement during counting Identification of damaged, obsolete, slow moving and returnable goods 2. Counting systematic counting independence counting 3. Recording Serial numbering Information count records Quality, controls and work in progress counting Inward and outward counting Reconciliation with recordsTarek 01712-049032 Key issues of receivables Rights and obligations Valuation Source of information of receivables 3rd party confirmation Cash payment after date Key issues of bank Completeness Existence Rights and obligations Valuation Source of information about parties bank A/c Confirmation from bank Bank statement Client schedule Reconciliation with cash book Payable key issues Completeness Rights and obligations align valuation Source of information of A/P Suppliers statements Payable ledger records Payment documentsKey issues of long term liabilities Completeness Accuracy Disclosure Particular document Source of information of long term liabilities Loan documents Tarek 01712-049032 Statutory books Confirmations from lenders Client schedule Board minutes Client calculation Key issues of income statement Completeness Accuracy Steps for observing long term liabilities Compare opening balances to previous years working paper Test clerical accuracyCompare balance to nominal ledger Check nominal ledger Trace additions and repayments to entries in the cash book Confirm repayments with loan agreement Examine cancelled cheques Verify the borrowing limits Examine sign of board minutes Obtain direct confirmation from lenders Verify interest check Review any correspondence review minutes, cashbook and loan books. Chapter 14 (Codes of Professional Ethics) Fundamental principles of reckon of ethics Integrity Objectivity Professional competence and due care Confidentiality Professional behaviorIndependence of mind The state of mind that permits the expression of a conclusion without being affected by influence that comprise professional, allowing an in dividual to act with integrity. Independence in appearance Tarek 01712-049032 The avoidance of facts and circumstances that are so significant that a reasonable and informed 3rd party, having knowledge of all relevant information, including safeguard applied, would reasonably conclude a firms, or a member of the assurance teams, integrity, objectivity or professional skepticism have been compromised.Threats of code of ethics Self interest threat Self interest threat protagonism threat Familiarity threat Intimidation threat Management threat Safeguards of code of ethics Ethical training and experience Continuing professional development requirement integrated governance regulation Professional standards Regulatory monitoring and disciplinary procedure External review Chapter 15 Integrity Means that an accountant must be straightforward and honest. It implies fair dealings and truthfulness.Objectivity State of mind that exclude bias, prejudice and compromise and that give s fair and imperial consideration to all matters that are relevant to the task in hand, disregarding those that are not. Independence Is related to and underpins objectivity, it is freedom from situations and relationships. Self-interest threats are Financial interests Close business relationship Tarek 01712-049032 Employment with assurance client Partner on client board Family and personal relationship Gift and hospitality Loans and guarantees Overdue fees Percentage and contingent fees High percentage of fees Low-ballingFinancial interest Exits where an assurance firm has a financial interest in a client. Direct financial interest Exits where an assurance firm has a directly financial interest in a client. Immediate family means a spouse (or equivalent) or a dependent. Assurance team means all member of the engagement team for the assurance engagement and all others within the firm who can directly influence the outcome of the assurance engagement. Safeguards from inter est Disposing the interest Removing the individual from the team if required.Informed the client audit committee of the situation. Using an independent partner to review work if necessary Close business relationship will involve a commercial financial interest, which in addition to a self-interest threat, could cause an intimidation threat. Dual employment means the same person being employ by both an assurance firm and a client is not permitted. Safeguard from dual employment Modifying the audit strategy Involving an additional professional accountant Carrying out a quality control review of the engagementPartner on a client board mean a partner or employee of an assurance firm is also serve on the board of an assurance client. This is not permitted. This can also cause of self-review threat or a management threat. Tarek 01712-049032 Close family means parent, child or sibling who is not an immediate family member. Contingent fees fees calculated on a predetermined basis re lating to the outcome or result of a transaction or the result of the work performed. Safeguards from high percentage of fees Discussing the issues with audit committee Taking steps to reduce the ependency on the client Obtaining internal/external quality control review Consulting a 3rd party such as ICAB Self-review threat Service with assurance client Preparing accounting records an F. S Valuation service Tax service Internal audit service Corporate finance Other service Advocacy threat Legal service Corporate finance Contingent fees Familiarity threat Family and personal relationship with client Employment with assurance client Recent service with assurance client Long connector with assurance client RecruitmentIntimidation threat Close business relationship Family and personal relationship Assurance staff members move to employment with client Litigation The ICAB code sets out a framework that professional accountant can follow when seeking to resolve eth ical problems. It states that the professional accountant should consider Tarek 01712-049032 The relevant facts The relevant parties The ethical issues involve The fundamental principles related to the matter in question Established internal procedure Alternative course of actionChapter 16 (Confidentiality) The following security procedures are probably wise to prevent accidental disclosure of information Dont discuss client matter with any party of outdoors Dont discuss client matter in a public place Dont leave audit files un-attendant Dont leave an audit file in a car or unsecured place Dont remove audit working papers from the office unless strict necessary Dont work on electronic working papers on systems that do not have the necessary protectionInformation only be disclosed where consent has been obtained from the client, employer or other proper source If there is a public duty to disclose If there is a legal or professional right or duty to disclose Safeguard s of confidentiality Disclosure of the circumstances of the conflict Obtaining the informed consent of the client to act Establishing information barriers Regular review of the application of safeguards by a senior individual not involve with the relevant Ceasing to act Physical separation of teams. Show interactive questions and self-test. The End

Assessment learning Essay

1. What are the functions, concepts and principles of legal opinion in education and development? (1. 1, 1. 2) The function of judging is a bureau to measure a prentices competence against agreed standards and criteria. The awarding system of the sparkicular qualification go out have an perspicacity strategy what impart state which criteria privations to be met to complete the compulsory and optional units and the best method for acquiring the manifest. A range of methods depart be utilize to judge whether a enddidate has staged the skills, fellowship and consciousness to be competent against the criteria.The tax tax tax tax tax tax assessor result need to ask themselves if the judgment process when put into intrust allow be Fair the given activities during estimate are relevant to the vistas needs and reason qualified adjustments are made so non to disadvantage any person. Reliable If the appraisal was carried out by a different assessor, in a dif ferent rear end, the results would be consistent. Valid the assessment is suitable to the qualification macrocosm assessed. Safe and manageable the assessor essential not put unnecessary demands on the kittydidate or their land colleagues in the place of occupation.Suitable for the panoramas needs before intend an assessment the assessor would need to take into account the candidates needs, their subject requirements and take into consideration any prior(prenominal) realizeing, addition entirelyy, plan suitable methods to be used. The assessment cycle to ensure the apprentice has met the deed and intimacy criteria required to gain the qualification achieved all aspects of the qualification successfully. The cycle provide begin with the initial assessment which will establish any prior learning or experience of the subject to be taken and will come out individual scholars needs.Further more than, diagnostic tests can recognize if a prentice has for instance, dys lexia. The second part of the cycle will be the assessment planning, where the assessor and scholarly person agree on the methods to be used for say, set goat dates and who will be involved, such as, work colleagues. Thirdly, the assessment activity will establish which methods to judge whether a candidate has demonstrated the skills, knowledge and understanding to achieve the required standard. The penultimate part of the cycle will be where the assessor take aims a finality as to whether the standard has been met and provide feedback to the learner.Lastly, progress will be reviewed and any changes to the assessment activities can be made. The assessor will use a range of Benchmarking will be used to ensure the learners performance is on target against the accepted standard of the subject area. This data will contribute to the quality assurance and development of best practice. 2. What is the role and responsibilities of the assessor? (1. 3) The role of the assessor is requir ed to be competent and knowledgeable with the standards of the awarding bole so they can explain the criteria to the candidate, thus the learner knows what they are on the job(p) towards.Subsequent to the assessment planning an initial assessment needs to have been carried out to identify any individual needs, prior learning, skills and knowledge the learner whitethorn have. When planning the assessment the assessor should have the relevant information of where the learner works and what they do, this will ensure the set units will be covered and correct methods are chosen. The assessor will use the assessment plan as a tool for assessing the learners competence and knowledge against the agreed m itary standard ensuring that it is fair, valid and reliable.The assessor mustiness clearly record all assessment decisions and show which criteria was met. Each conducted assessment will record achievements accurately and any demo provided by the learner must be go againsted by the a ssessor to ensure it is au consequentlytic. To ensure confidentiality the information will be available to share with those with a legitimate interest. After the assessment the assessor will provide constructive feedback to the learner concerning their achievements as soon as possible and identify any gaps in the learners knowledge and skills. At this stage the candidate will either plan to be reassessed or progress ontothe next assessment.The assessor will be responsible to the organisation, occupational standards and awarding organisation when planning, managing and delivering assessment and must maintain good practice and follow legislation throughout to maintain the wholeness of the qualification. 3. Explain the regulations and requirements relevant to assessment in possess area of practice(1. 4, 3. 4, 3. 5, 8. 1) The assessor will be required to follow a range of policies and practises set by the regulatory bodies of standards, for example, Ofqual, Sector skills council, Inst itute of learning. separate regulations such as, health and safety, comparability and change, data nourishion, risk assessment, etc will be discussed below. It is the obligation of the assessor to ensure that the higher up are carried out during the assessment process. For example, the assessor must abide by the health and safety rules of the candidates work place and report any unsafe practice or dangerous equipment. The need of wearing protective clothing and safety shoes may be required. The assessor or internal verifier must only intervene with an assessment is if the health and safety is placing someone in danger.Under the management of health and safety at work regulation 1999, the assessor must assess the risks to prevent any hazardous practices and locate information on who holds the first aid certificate and what the fire and emergency course of transaction is. The assessor is responsible to carry out a risk assessment to safeguard the learner during assessment and es tablish any risks which may occur during the assessment activities in the work place. While there is always a possibility of risk in any every day occurrence, the assessor has a job of care to notify of the risk and advice of the possible outcome regarding safety.It is the assessors responsibility to ensure all documentary shew is kept safe during outdoor(a) assessments and data kept secure. Any assessor who works with vulnerable adults or children will be required to have a criminal records bureau check before being allowed to work in that occupational area. The check will identify any unsuitable person and must be used to protect and safe guard adults and children at risk. The disability discrimination act legislated that no disabled person should be discriminated against be scram of a disability, whether it is a physical or kind impairment.In 2002 and 2005 the act was extended to include educational organisations. This meant that suitable provisions must be made for disabled persons to overcome any physical barriers and not be treated less favourably because of their disability. The initial assessment should clarify if the learner has any particular learning needs or disabilities to ensure equality and diversity needs are met. The assessor has a duty to ensure no learner is discriminated against everyone has an equal opportunity for learning and development.Assessment activities should reflect the diversity of the learner, for example, culture, language and ethnicity and not be biased to the person who produced them. Every person is entitled to learn in a safe environment, whether it be the assessor or learner. It is illegal to inflict corporal punishment on anyone and if restraint is required then it must follow the organisations strict guidelines on discipline. The copyright, Designs and Patents Act (1988) is one that the assessor should discuss with the learner at the start of the assessment process as it relates to the authenticity of their take wo rk and products.It is unlawful to use someone elses work as their own without referencing to the rightful owner, as this is plagiarism. The assessor must always ensure the learner signs and dates their own work, especially if it has been prepared on the computer for recognition that they are the original owner. The assessor will have confidential information about their learners, such as, name, age, birth date on record and under the data Protection Act all this information must be kept confidential and secure.If the information is kept on a computer, then it should be protected with a password that protects against other entering the system. If the information is paper based then it must be kept in a filing cabinet which is lockable. The learner can beseech to see any information held about them under The Freedom of Information Act 2002, so it is important to back up copies, if electronically stored in case of being deleted. The information should not be kept largeer than nec essary and the holder will need to register as a data user if the period is over 2 months.There may some occupational areas which require the candidate to wear a uniform, for example, a white tunic top if working in a restaurant or protective clothing, such as, reflective jacket, hard hat and safety boots if on a construction site. The assessor will need to dress in accordance with the health and safety regulations when doing an assessment in the work place with the learner. in one case the assessor has qualified they must register with the Institute for Learning and persist up with their continuing professional development.It is crucial that the assessor abide by the encrypt of professional practice to ensure they are working to the same standard and not under achieving. If the former should happen then it could have a melodramatic effect on the assessment message quality assurance when the external verifier carries out an inspection visit doubly a year. To ensure standards ar e being met and claim for certification is valid the external verifier will need to see a mixture of the candidates files and interview a variety of assessors.If the standards have been met and the external verifier is satisfied that the correct procedures are being followed the centre will receive a grade of 1-2. Unfortunately if the centre receives a grade of 3-5 then there is a possibility that they could have the direct claim situation and registration suspended until the matter is resolved. 4. Explain the strengths and limitations of at least 4 different assessment methods, making reference to how all(prenominal) method can rival the needs of individual learners. (2. 1) ASSESSMENT METHOD card Strengths.The notification method is an excellent opportunity for the assessor to take a holistic approach during assessment benefits are the assessment is viewed by the assessor, thus the enjoin is authentic, plus, approach and date effective. The holistic assessment can be while consuming so the assessor will need to plan the assessment so they can identify which learning outcomes from all units can be demonstrated at the same time. Knowledge based and performance based assessment can be linked with evidence which is natural occurring. The method garners a learners needs as they can carry on their normal work practice.If any prior learning evidence can be presented, such as a certificate or look statement and/or a professional word at the end of the assessment. Limitations It is necessary the assessor and candidate agree for a suitable time and place for the observation to take place. If the assessment is to be cost effective then the evidence must be collected during a absorb time when the just about evidence can be collected. If a witness testimony is to be used the assessor must drive a suitable person who has witnessed the learner do the chore, this must be arranged beforehand.The assessor must ensure that the candidate is confident enough to de monstrate their competence or else it could discourage them and waste time. The assessor must wait open disposed(p) throughout the observation and not offer advice or interfere even if they feel the candidate is doing something wrong. Assignments Strengths Assignments are an excellent opportunity for the learner to demonstrate knowledge and use research skills. The appellation can be set out so several aspects of qualification can be assessed. The learner needs are met as they are able to work at their own pace and in their own time.Limitations The learner must be had been taught all aspects of the syllabus beforehand. The assignment could be time consuming to write and may not be suitable to learners who have literacy difficulties, work full time or have families to incarnate. The assessor must assess each assignment individually and provide written feedback. Witness Testimony Strengths The witness can confirm competence or achievements of the learner as they will have discover ed them in their normal practice of work, someone who works with the candidate to confirm the learners competence in a certain(prenominal) area of criteria.The learner may feel more confident displaying skills in front of a colleague rather than being observed by the assessor. Witness statements are useful as they can fill in any gaps. The method would suit the needs of someone who is performing the task frequently. Limitations The assessor must ensure the suitability of the witness and that they are experienced in the occupational area, the assessor needs to confirm this by seeing evidence, such as a copy of their CV or certificates. The witness statement must be authentic and the assessor will need to check this.A witness cannot confirm the learners competence as they are not an assessor. Oral questions and answers Strengths The assessor could use questioning as a way to meet gaps in evidence questions could be adapted to meet the criteria. A question could be used to increase th e candidates thinking about a certain task rather than performing it. Furthermore, it gives the assessor an insight as to how much knowledge the candidate has in their occupational area. This method could be used during an observation or used later after the observation it would meet the needs of a learner who has difficulty with written English.The assessor would need to know the candidate understands what is being asked in the question or else the learner may struggle to answer correctly. Limitations The assessor would need to be careful not to ask closed in(p) or leading questions as this could be viewed as being subjective as the assessor could be putting words into the learners mouth. The most beneficial questions would be open, probing and hypothetical to get the most from knowledge and understanding of the learner. 5. What key factors do you need to consider when planning assessment? (3. 1) WHAT.The assessor will need to discuss and be in agreement with what criteria is bein g met and how it is being assessed and others involved. The assessor will need to talk about what the learners job role entails and how this is relevant to the unit in question. This will enable the assessor to plan and agree with the learner the types of evidence most suitable for demonstrating competence and the best methods for assessment to be used. The assessor must crystallise sure the evidence is appropriate to meet the specified performance criteria and where possible knowledge to be assessed through performance or professional discussion or questioning.The assessor must ensure the learner is ready to demonstrate their competence and understands the processes involved, for example targets. WHEN The assessor and learner will need to agree when the assessment will take place and arrange a suitable date, time and duration when the most evidence can be collected and if the holistic approach could be used to obtain evidence. It would be beneficial for the assessor if the assessm ent took place during a busy period of learner work activity.However, the assessor must ensure the learner is not taken away from their duties for an unnecessary length of time or cause disruption to the business operations. WHERE The assessor Assessment would ideally take place in the learners work place as this where the most evidence can be collected. As the assessor will be entering the learners work place it is important to involve the employer in the planning process. However, for non-performance evidence it could be more cost effective to assess via Skype, e-mail or to arrange a meeting in a suitable place of convenience, not necessarily the learners work place.HOW The learner will want to know how the assessment will take place and what will be involved during the assessment. The assessor will need to discuss and agree with the learner the most suitable method of assessment to collect the most evidence. The assessor must ensure the assessment is fair, unbiased and cost effec tive by making the best use of time if the learner is required to produce any prior evidence then this must be arranged in advance of the assessment. Holistic assessment in the learners work place would be beneficial for it is naturally occurring evidence.The assessor would use observation, witness testimony and professional discussion for performance evidence and multiple choice questions, verbal questioning and assignments for knowledge and understanding. The assessor will make a judgement on the evidence and decide whether the learner has demonstrated enough to meet the criteria or not. The assessor will need to arrange how and when feedback will be given to the learner to attend to any performance issues. 6. Explain the benefits of holistic assessment and how you would plan for holistic assessment (3. 2).The assessor is responsible for ensuring that methods used during holistic assessment covers several aspects of the performance and knowledge criteria from different units. This will ensure the assessment is cost effective make evidence collection and demonstration of competence more efficient. The assessor would need to plan the assessment before it took place to ensure that any particular requirements of the learner are taken into account and the assessment is adapted to meet their individual needs. For instance, holistic assessments will benefit learners who have dyslexia or literacy difficulties.Holistic observation can include oral questioning and minimize the amount of written work the learner has to do. Thus they are not excluded or disadvantaged by having learning difficulties. If the learner has a disability then the assessor should make sure the learner has extra time to complete the assessment tasks and is given any support needed. Moreover, any learner with difficulties are entitled to have reasonable adjustments made to ensure they have the equality of opportunity and support to enable them access assessment.Furthermore, if the learner has dif ficulties then the individual learning plan will agree short term targets for achievement, assessment strategies and review dates. The benefits of holistic assessment are that the assessor is able to observe the candidate at work in natural occurring situations. The candidate would be able to demonstrate several aspects of the qualification and cover more than one unit at the same time by taking a performance unit which incorporates parts of a knowledge unit.Holistic assessment should ideally take place in the learners work environment and the candidates job role should be discussed with to establish any prior learning they have, to identify which units could be covered at the same time. By doing this it would reduce the amount of visits needed to the candidates work place, make the best use of time and ensure the assessment is cost-effective. 7. Why is it important to involve the learner and others in the assessment process? (4. 1)A learner should be involved in the assessment proc ess so they can understand why they are doing assessment activities and the purpose of providing evidence of competence. The candidates involvement will enable them to remain motivated as they will have the opportunity to add their own input, analyse their own experience and understanding. Without support the learner could become confused and inadequacy enthusiasm, but if others, such as the assessor and employer helped them to achieve their aim, it will give the learner ego motivation and supercharge them to remain positive through the assessment process.At some stage of the assessment process it may be necessary for someone other than the assessor to provide evidence of the learners competence in the work place. The witness must be known by the learner and experienced in the candidates occupational area, perhaps a line manager. 8. Give examples of the types of information that should be made available to learners and others involved in the assessment process (4. 2) At the init ial assessment the learner will have taken a skills test which is an analysis of the learners skills so they are aware of current skills and areas for development.The learner should be provided with all documentation they need for the award, such as, assessment plans, individual learning plans, feedback sheets, information on the company carrying out the assessment and the assessors contact details, phone number and email address. Additionally, a copy of the complaint and appeal procedure, equality and diversity Policies, how to contact the assessor for cancelling visits and information on health and safety 9. What are the benefits of peer and self assessment? (4. 3).The benefits of peer and self assessment are the learner develops skills, such as listening, observing and questioning and has a greater involvement in their own learning process. The peer and learner can understand the role and the need for assessment better. It allows for greater understanding of the criteria for achi evement and how it is judged, thus, encouraging the individual to take responsibility for their own learning. The learner will develop analytical skills and improve self awareness of strengths and weaknesses and identify opportunities for improvement.Furthermore, develop the ability not only to assess their own work but that of others, thus developing analytical skills and use reflective practice of their own performance. When a learner assesses their own progress and those of their peers, they will learn to take personal responsibility of how to make a decision and provide feedback as to why that decision was made. 10. How can assessment arrangements be adapted to meet the needs of individual learners? (4. 4).The learner is entitled to a fair assessment and the assessor needs to use the most relevant assessment methods for the learner to demonstrate their ability. The assessor must take into consideration that not all learners are the same and treat the candidate as an individual, taking into account any requirements they talent have. For example, the assessor needs to consider a learners work pattern involved working shift patterns and agree a suitable time for assessment which does not disrupt working practice and make the most of the meeting.Furthermore, confidentiality issues must be taken into consideration and reflection of individual learning styles. If the learner has dyslexia, learning difficulties or English is the second language then the assessor must work with the learner to establish which method of assessment would be more beneficial to them. The assessor will need to vary the methods to keep the learner motivated and extra time given to learners who have difficulties and ensure the learner understands what is being said to them. Feedback should be given as soon as possible to ensure the learner remains interested and motivated.11. Explain how you judge evidence and make assessment decisions, making reference to the criteria and assessment req uirements (5. 1, 5. 2) The assessment plan will need to be agreed by the assessor and learner to which assessment methods will be used to cover the entire criteria standard. The assessor needs to ensure that the assessment is valid, authentic, efficient, fair and reliable. At least four different methods would be used during assessments these could be observation, evidence of knowledge, witness statements and professional discussion.Any prior achievement and experience of the learner will be taken into account as long as it is relevant to assessment of their competence it would not be cost effective to have a candidate repeat an activity they had already acquired in the past. However the assessor must have proof that evidence is authentic by either asking for a copy of certificate or a witness statement and the evidence is current and relevant to the occupational standards. The assessor will review the evidence and assess it against the required elements of the qualification, it wil l allow for a decision to whether the candidate is competent or not yet competent.Competence can be awarded if the evidence is * Valid * Reliable * Sufficient * Authentic * afoot(predicate) * Safe The assessor must abide by the Equality Act 2010 to not discriminate or harass against protected characteristics where fairness might be compromised. 12. Explain the procedures for and importance of quality assurance and standardisation. (6. 1, 6. 2) Quality assurance is important as it ensures the national standards are being maintained. The internal verification procedures will reminder equal opportunities and access the decisions made by the assessor are fair, valid and reliable.The internal verifier will use a range of methods to confirm that the assessment is meeting the requirements of awarding bodies. Methods used could be through observation, questioning, and professional discussion or sample the portfolio. It is vital that the assessor is assessing according to regulations and g uidelines from awarding bodies, qualification and conviction framework and keeps accurate records from assessments to create an audit trail for internal and external verification.To ensure all assessment decisions are consistent and fair the assessor will be back up to attend meetings with colleagues involved with the same subject and their internal verifier, to ensure they all understand the units they are assessing and looking for similar evidence. To compare assessment decisions and share good practice with colleagues will help the assessor to develop skills, up date knowledge and personal development. However, it is not compulsory to attend the meeting, the assessor could standardise their practice by reviewing standards and documents online. 13.Explain the appeals and complaints procedure (6. 3) The assessor should provide the learner with a written copy of the complaints and appeal procedure which meets the requirements of the awarding body and discuss this with them in the assessment planning session. If at any time during the assessment process the learner has a complaint or feels a decision the assessor has made is unfair to them, then the learner will know who to go to with their issue and how it will be followed up. However, before this stage is reached the assessor should encourage an informal discussion with the learner to see if the issue can be resolved.If the learner is not confident about discussing it with the assessor then it may be necessary to involve the internal verifier. However if the complaint or appeal remains unresolved then this must be put in composing to the chief executive who will look into and respond within 5 working days. If the learner is still unsatisfied with the outcome then they can request the complaint or appeal is investigated by an independent panel, which will consist of an independent assessor and internal verifier.The panel will investigate the appeal or complaint and notify of their decision within 14 workin g days. If at this stage the complaint or appeal has still not been rectified then the learner should contact the awarding body NCFE, whose details will be given once it has reached this stage. 14. Why is the management of information important? (7. 1) The assessor will need to ensure that any documentation acquired during the assessment process is following the national standards for assessment and verification and be aligned with the centre and awarding body policies.Each document must be accurate stating which assessment methods where used, whether, observation, oral or written. Furthermore, they must show that both candidate and assessor agreed to how the evidence will be obtained and the decision made as to whether it was achieved or not. It is essential that any document is signed, dated and stored correctly to ensure data protection and confidentiality. Other types of documentation could be completed log books, action plans, feedback comments, learner records or anything whi ch records the candidates achievement.It is imperative that the information is managed professionally as the assessor could find themselves in breach of laws and regulations, such as, data protection Act if they fail to comply. Failure to manage information correctly could result in having complaints and appeals made against the assessor and have a dramatic effect on the assessment centre quality assurance when the external verifier carries out an inspection visit twice a year.To ensure standards are being met and claim for certification is valid the external verifier will need to see a mixture of the candidates files and interview a variety of assessors. If the standards have been met and the external verifier is satisfied that the correct procedures are being followed the centre will receive a grade of 1-2. Unfortunately if the centre receives a grade of 3-5 then there is a possibility that they could have sanctions placed upon them and lose their direct claim status and registrat ion suspended until the matter is resolved.15. Why should you give the learner feedback? (7. 2) Feedback is an important tool for learning and development and to improve performance and motivate the learner. The learner will have a better understanding of how they have progressed during assessments. After the assessor has carried out an assessment they would need to give feedback to the candidate as soon as possible by either verbal communication or written. If verbal is used via phone or face to face, then this must be back up by a written copy.The assessor should include information about achievement in relation to the criteria and any comments should provide detailed advice on how to cover any gaps between current performance and the target aimed for. The candidate should be encouraged to ask questions regarding the feedback to help them understand how the assessor had reached their decision. This would also aid the assessor to reflect upon their role and evaluate if the assessm ent process was fair, valid and reliable and the assessment methods used was the most appropriate for the candidates needs.If the candidate did not meet the required standard then the assessor should give constructive feedback which would focus more on the activity or work produced rather than the candidate. Constructive feedback is part of a successful assessment as the learner will know what they have achieved or need to develop. Thus the learner will be encouraged to take more responsibility of their own learning development and deepen their understanding of the criteria. Feedback should be given on a 2. 1 scale, known as the sandwich approach.It should start with positive comments, then the areas which need to be improved lastly, the assessor should end the feedback on a positive to encourage the candidate to keep interested, motivated and confident. 16. What are the key policies and procedures that relate to assessment? For example happy delivery policy and NCFE policies and p rocedures etc. Give a brief explanation of what each one is. (8. 1) The assessor will need to follow policies and procedures additionally to those mentioned in question 3, for example lambents delivery policy states the following points Brights delivery policy sates the following pointsOnce the candidates deposit has been cleared and relevant paperwork is complete the candidate will receive their registration pack within 48hrs Following this the instruct will contact the candidate within 48 hours Mentors can be contacted mon fri 9am 6pm sat 10-1 Alternately leave a message and the mentor will contact the candidate within 4 hours Once all theory and practical assessments are complete candidates will receive their certificate. Under Brights delivery policy the following procedures relate to assessment Quality audit of completed Individual Learning Plans Quali.

Hamlet Essay

critical point is unique in its revenge genre as it has more than than one revenge plots occurring within it. The Dominating one is of Hamlet and his desire to avenge his Father by sidesplitting his uncle. Through come on the play we see Hamlet in ideal situations to carry out his revenge, scarcely choosing not to do so. In cause III Scene II we see Hamlet utilize the play that has been set up to try to test the innocence of his Uncle and king by gauging his replyion to a staging of the events of how he supposedly murdered Hamlets father.In this scene we see the so called Mousetrap be played out as Hamlet witnesses Claudius reaction to the play and witnesses his reaction, from this he draws accurately that Claudius is guilty. He has confirm the ghosts message as true, O good Horatio Ill take the ghosts word for a thousand pound, and has from that found his resolve and is now fully willing to avenge his father by cleanup spot Claudius. From Claudius sudden exit The king ris es and his poor reason for doing so Give me light. Away it leaves Hamlet and the audition fairly certain of Claudius guilt.This leads us to disagree that Hamlets methods of enacting revenge are ineffectual as the Mousetrap was truly successful for Hamlet in finding his resolve and evidence for him to exact his revenge. To some extent though the Mousetrap was only effective for Hamlet as it convinced him that of Claudius guilt notwithstanding it doesnt totally convince the audience and possibly Horatio, as we push aside see from Horatios lack of enthusiasm and comfort but instead simply agreeing with Hamlet on what he saw not what he has bony from it Hamlet Upon the poisoning, Horatio I did very well note him.He like the reader, the queen and other members of the motor hotel will more in all probability to assume that it was Hamlets incessant taunting and insults that has disturbed the male monarch and caused him to leave it in such a manner. The intended audience of this play which was a late Tudor/early Stuart one also may be more drawn to it as the idea of veiling a brother, or uncle such as Hamlet intends, as one of the greatest atrocities of which man was adequate which comes, like revenge, from the Romans, and may be more hesitant to accept that someone in such a position of power and noble birth should be incapable of.Also it seems far more likely that it is Hamlets taunts that has caused the kings unrest as the Mousetrap does not provide solid evidence of Claudius guilt and that it is more a dramatic imperative that Claudius is guilty of killing Hamlets father as otherwise the play would not go away the criteria of its genre and lead it on to a far cry from what is intended. From this we can see that Hamlets methods are ineffective but they have to be correct for the play to carry on.In Act III Scene we see Hamlet finding himself in an ideal situation to carry out his revenge, he has just discovered that Claudius is guilty of murdering hi s father and now has Claudius alone and unaware prime for the kill. however Hamlet for some reason stays his blade, and chooses that this type of revenge is not for him, either a encounter between his Christian ideals of do unto others as done to you and his Renaissance Roman ideals of revenge.Somehow this culminates in Hamlet seeing this revenge as not being up to scratch as he sees it as leading to Claudius forgiveness in the eyes of God, To take him in the purging of his soul, when he is fit and flavour for passage? Hamlets choice to not kill Claudius here leads to his own death as well as the needless death of all the other characters, it also shows how his methods of enacting revenge are ineffective as he was basically given Claudius on a silver platter but refused to kill him due to his ideals contradicting his desires.One can see Hamlets actions during the final scene to show his methods of revenge as being very effective. After witnessing the death of his mother and Laer tes confessing to Hamlet about what Claudius has done, The King, the Kings to blame. Hamlet wastes no time in avenging his mother as he forces Claudius to finish the poison, Here, thou incestuous, murderous, damned Dane, Drink kill the potion.This also could suggest that Hamlets previous deferments in enacting his revenge were based only on non-conclusive evidence which in such a mind as Hamlets could very easily have manifested itself into query about what he had to do. But finally having conclusive concrete evidence of Claudius Hamlet does not delay in slaying him. Hamlets ability to carry out revenge seems to depend greatly on the heading of his mother and whether she is involved.We can see that when Hamlet is sent to speak with his mother after the Overall we can see in this that Hamlets methods of enacting revenge seem rather dependant on his state of mind, whether he is opinion rationally with a level head which leads to him procrastinating and overthink and subsequently be ineffective, or if his he is enraged, forced to react quickly, or spurned on by the presence of his mother whose presence infatuates and aggravates him.Overall though one must admit that Hamlet did in fact manage to kill Claudius which means to some try are effective though not greatly as in doing so it lead to the deaths of virtually all of the main characters in this play. Had Hamlet been more like his Fortinbras, who can be seen as a foil character, then he would have reacted upon learning immediately of Claudius guilt and slew him whilst he prayed but instead Hamlet delayed it and led to a more ineffective method of revenge.

tories, fairytales and myths

Stories, fairytales and myths that were created thousand years ago ar relevant straight off. These folklores have provided the basis for whatsoever cultures and in close to cultures is a way of life. Stories and fairytales are relevant forthwith, because they often have hidden meanings, which are often eons employ as examples in everyday life.Take for instance the apologue of the Tortoise and the Hare, this invoice shows that creation big and strong does not help you to win, but using your wits and your brain is what helps you to overcome current things. It also teaches us today, that slow and steady won the race and it never pays to be in a hurry and brag about how good you are.The story of Cinderella is relevant to todays society as, you cool it have a lot of Cinderallas around. Especially the part about the wicked stepmother and how her siblings treated her. This story of Cinderella is all too real within our present day society, and it is up to us to rescue the Cinder allas of our time.Greek mythologies are very important and relevant to todays society. From the story of Pandora we have the concept of graceful evil, which is still prevalent in our society. Pandora was the image of a perfect, delightful woman, she was created to please the eye and deceive mankind.This humor of a beautiful evil is still present in todays society. In the mass media viewers are endlessly bombarded with images of beautiful women in sexual roles and evil roles.Women are often portrayed as gifts to men and consequently become detrimental to them. This good girl gone bad image has its roots in Pandoras myth. Pandora was a perfect, beautiful woman when Epimetheus took her as his wife. But Pandora was a forgetful too curious. Her weakness and inferior mind conduct her to open the container and release all of the evils onto mankind.Stories today form the basis of many cultures, as stories in some cultures are handed down from generation to generation, to teach life l essons and illustrate the folly of mankind. Often times stories are used as references and examples, when disciplining a troublesome child or are used as a way to inform a someone of the consequences of their actions. An example of this is the story of the Boy Who Cried Wolf. This little boy cried wolf so many times that he was not believed when the wolf actually came and took the sheep.This serves as a lesson to would be liars, children and even adults who like to play pranks. The moral of the story is that, sometimes when you lie or make things up a lot, it is very hard for anyone to believe you. In the end the young boy learned his lesson.Some people argue that stories, fairytales and myths are rubbish and have no relevance in todays society, but in my opinion, they do give relevance to the meaning of life, and what it is to love and hold. You can live and not be happy. Fairytales especially, the ones like Cinderella make you believe in happy endings. Happy endings still embod y today, regardless of what people think.The story of Hansel and Gretel has a moral to it, that appearances are deceiving. This is very true in todays society. Appearances among people are very deceiving and often times, you get trapped by the very person that seems to want to help you, only to destroy or try to destroy you in the end.To me the fairytale of Hansel and Gretel declare of caution and cautions people to beware of who they are around. I also think that Hansel and Gretel is a great story for teaching children not to trust strangers and to be aware of the people they are around. In conclusion, stories, fairytales, and myths are only if as relevant a today as they were thousands of years ago.Works CitedTyree, R. (1998). Pandora. Retrieved April 15, 2008, from http//www.arthistory.sbc.edu/imageswomen/papers/tyreepandora/pandora.html

Financial Aid

Federal regulations require pupils to maintain Satisfactory Academic Progress (SAP) in three areas- cumulative GPA, hours earned or completion rate, and maximum timeframe to be eligible for financial aid. It is the students responsibility to stay informed of the Universitys SAP standards and to monitor their progress, through our Banner system. A complete description of VSU SAP policy for financial aid purposes hind end be found on the VSU website at www.vsu.edu , click 1) financial economic aid, 2) General Information and 3)Satisfactory Academic Progress. Extenuating or Mitigating CircumstancesAn pull in can be submitted if a students failure to be in compliance with iodine or more areas of SAP is due to events beyond the students control. If such mitigating circumstances can be documented for the specific semester(s) when the deficiencies occurred, the student whitethorn submit this completed SAP Appeal, along with on the whole required financial support. Submission of the cost does non guarantee approval.Students call downing to reinstate eligibility you are granted iodin opportunity to appeal, (no repeat appeals), however re-evaluation for more than once is based on a case-by-case basis. Those students may non submit an appeal for the same previous reasonSupporting DocumentationTo confirm your extenuating circumstance(s), you must attach documentation from an objective third party (Example Physician, counselor, lawyer, social worker, teacher, religious leader, academic advisor, VSU Counseling Center). Documentation must be on official letterhead and verify that extenuating circumstances occurred during the timeframe referenced in your appeal. In cases of death of an adjacent family member, provide a copy of the death certificate or obituary. Appeals without supporting documentation will not be reviewed.Reinstatement of AidA financial aid Staff member will notify you of the decision by ship or via email to your official VSU email account. If your appeal is approved your financial aid is reinstated for the current semester. Eligibility is not retroactive to a prior term. If your appeal is denied you may choose to apply for an alternative loan. All decisions of the Financial Aid SAP Appeal Committee are final and not subject to further appeal.Appeal DeadlineSAP appeal and supporting documentation must be received by the VSU Office of Student Financial Aid by June 20 for the fall semester and January 6 for the spring semester. Summer appeals must be submitted prior to the low gear day of classes. Appeals received after these dates will be considered for the following semester. It is the responsibility of the student to initiate an appeal before the specified deadline.

Nomination Essay

Educators exist to perpetuate cultures and the human species to teach unfledged people the qualities they need to perpetuate culture and the human species. To do that, you have to fight apathy, greed and irresponsibility. This is what Virginia L. Nikolich steadfastly believes, and as a instructor, she sees to it that this belief is handed down to her students.Teacher Ginny, as what most of her students call her, is not just an average teacher. She is a devoted instructor that deals with special education, teaching not only the popular K-12 students but also children who have a variety of disabilities. This means that as a Special procreation teacher, she must be able to oversee these students behavioral, social, and academic development. Being a special education teacher may be considered as a hard and challenging tax for most of the people, but that is not all for Teacher Ginny. She does not only teach special children, but she also teaches normal boys and girls. to a greater extentover again, for teacher Ginny, its still not all. She teaches both special and special children at the equal time, same place, and with the same lessons.As a devoted agent of knowledge, she did not back away from teaching these children at the same time. She is co-teaching with another instructor on the subject of Biology. As Special educators, they are expected to image and teach the appropriate curricula for their students. They have to tailor all the works and activities in response for their needs and disabilities, same state and federal standards, grading and paperwork standards, as well as the monitoring of the students performance. It is her task to create Individualized Education plan for the special students which serves as her teaching guide.But what makes Virginia L. Nikolich from other teachers in her field of specialty? According to teacher Ginny her personality and professional life are the products of her education. She considers teaching as another learning process, which is why she chose to be in that profession for most of her life. She learned to blend in the day-to-day lessons which she gets from teaching.She continued to grow, not only as a teacher but also as a learner. She learned to blend the subject matter which Biology, to special education, and even computer degrees education. As she continues to teach, the more she learns about the things around her. She wishes to share everything she learned with everyone she teaches. As a small influence, she dreams of having big effects to diverse people in the feature.One of the aspects in her life, teacher Ginny values the support that her family has never failed to support her in everything she does. The value of the family is a good aspect to start with, and that it is probably the most influential for teacher Ginny. With her family dry land and experience, she became diligent, persistent, and conscientious flexible, compassionate and kind the traits which her students greatly val ued and appreciated.As a professional educator, Virginia L. Nikolich followed all the rules and has improvised in some, depending on the needs of the student. Teacher Ginny, as most know her, is definitely one of the go around teachers in her field.

Leadership Discovery Project Essay

As we chatted I explained to him the soggy puff style began in the mid 1980s with the birth and spread of hip-hop. I remember so well, force my oversized manpowers blow guttle to my hips. The look was actually slimming to a larger girlfriend give c be me as an added bonus. I also, remember, our assistant principal calling several of us into the office and obese us to pull up our drawers or be sent home, with zeros for the day. I am evenhandedly sure that we did as he asked, at least until he turned around anyway.Sometime later, I learned the miry pant style I sported (well into my 20s) had negative beginnings. The style allegedly began as a salute to prison attire, which consisted of oversized pants and shirts. Often the pants would be falling down and inmates were non allowed to defend a belt. Another claim is even more disturbing. Supposedly, the pants worn low, hiatus down, were an invitation for sex in the prison world. Perhaps, I continuously thought, more or le ss kid just could not support a belt and started walking around holding up his britches the best he could.Either way, baggy pants they came and they have endured. (Parker, 2009) Some kids whitethorn be aw ar the style is reminiscent of prison attire. They big businessman actually embrace the idea. The majority of the kids, however, who exhibit baggy pants, are more likely interested in looking like their peers, emulating musicians and actors, and wearing something that is defiant of the conservative nature of authority. Having a glance at souls underwear can be offensive. It can be downright aggravating.Even the president has chimed in on the controversial subject of baggy jeans. He said during his 2008 campaign( to MTV), There are some issues we face, that you get trim backedt have to pass a law, but that doesnt mean common people cant have some sense and some respect for other people, and you know some people king not want to larn your underwear Im one of them. (Blunk, 20 12) I would have to sustain with the president that I dont want to see the underwear of young men with pants on the ground. By the same standard, though, I would also like not to see, but cracks of older men hanging out, men in running shorts who expose their scrotum, muffin tops, thong underwear revealed, cops in cowboy boots, camel toes, and PLEASE, NO leggings worn by anyone over the age of ten. However bothersome, ugly, gross, annoying, disrespectful, or distasteful baggy pants are or any other fashion fiasco none qualify as a good reason to pass a law. If baggy pants are linked to disgust especially inner circle crime such as lawmakers in Hawkinsville, GA, Trenton, NJ, and several towns in Louisiana claim, past it seems a fair ypothesis that all cowboy boot cops are racist, but crack revealers are kidskin molesters and any woman who bears her thong is surely a ho. With a system such as this, racial profiling or any other profiling for that matter will become tools of t he past. totally we will need to ask is, what were they wearing? (Walton, 2011) (Parker, 2009) In spite of the fact that many people do not appreciate the appearance of baggy jeans, banning them is a counterproductive way to promote virtuous code or reduce crimes committed by young people.Pants are not a driving factor behind crime statistics. What leads to a life of crime are elements like socio-economics, teaching method or lack of, history of crime in a family, and other situational elements. (Parker, 2009) It is not the baggy pants we have to worry about but, rather, the brain connected to the neck, connected to the torso, connected to the legs that hold the pants up. Unless you baffle into consideration, of course, the one benefit to law enforcement that baggy pants bring to the table they are detrimental to the objective of escapeIt seems to me that a cop would only hope for criminal wearing baggy jeans when in pursual Simply put, baggy jeans are a police officers best friend. (Feb. 17th, 2012) There is always an article of clothing or fashion statement for Americans to consider offensive. In the past it was anti-short skirts for women, anti-long hair for men, and anti-leather jackets for all. We graduated to anti-glove, anti-piercings, and anti-hoodie. But, the style and hatred for it. that has endured longest is anti-baggy pants. (Walton, 2011)Americans are often guilty of setting limits on the issues that are irrelevant. If thither is a cultivate shooting supply more cameras and metal detectors, if the classrooms are crowded and kids wont listen so drug everyone up, and if kids are texting on cell phones while driving and dying from it thusly create a bumper sticker. Geeze If we are worried about violence, crime, or the unsuccessful lives of young people, why then do we not set real, stern, limits on the things that hurt young people most guns, drugs, automobiles, alcohol, tobacco and caffeine ?Perhaps this is because all of these things m ake money for a lot of people in our country. So, we go afterward the one thing that cannot talk back a pair of pants. Or can they? Julius Hart was arrested in 2011 in Riviera Beach, Florida for wearing pants that were considered too low exposing at least four inches of his boxer shorts. He spent the night in jail and was fined $150. 00. He decided to take the theatrical role to court and argufy the law. He claims wearing baggy pants is his constitutional right and he is hurting no one. The case is pending in the West Palm Beach Court. . (Feb. 17th, 2012,)This is just one example of what I like to think of as the rise of the baggies, but there are more. When the West Virginia House of Representatives tried to criminalise the wearing of low-slung pants circa 2007, they received ridicule from Sydney to London. Comedians joked about a boxers rebellion, and there were so many conflicting online political blogs the state Senate quickly killed the bill. (Parker, 2009) This mockery ha s not stopped other politicians from essay to eradicate the fashion we know as the baggies. Bans have become law or are beingness considered in at least eight states.The movement is fueled by growing worries that sloppy dress by Americas youth could be related to delinquency, poor learning and crime. (Parker, 2009) Elements of our society are obsessed with what the youth is trying to express in their attire. For me, however, the concern lies more in what they are not expressing in their attire I am not secure, I am not seeking a professional position, I am not able to stand apart from my crowd of peers. I do not believe laws can solve attire concerns such as this only education, consideration and individual(prenominal) motivation will do the job.There is racial discussion surrounding this debate. Many people, including law makers and sacred affiliates, in all racial groups see this primarily as a black issue. Nothing could be further from the truth. If you walk down the halls o f any white middle school or high school you will find there are many white boys wearing pants, low and baggy. The style is no longer associated as a hip-hop trend. It is cross-culture, crosses over socio-economic boundaries, and can be associated with also punk, grunge, and mod, all trends that have surfaced in recent years. This is not a black issue as much as some may want it to be.Although I am resistant to this being racial issue, I am merry that many of the laws proposing bans on baggy pants have been met with resistance and action by the American civilized Liberties Union and the NAACP (National Association for the Advancement of Colored People). This is not just racial profiling. It is wardrobe profiling. I cipher this means that all men in expensive suits are going to steal my retirement fund, or perhaps my son, who got cold in the theater and put his hoodie onis actually a gun toting gang member. Conceivably a Supreme Court case for this would read, The U. S. Supreme C ourt against Clothes It makes me wonder if we are actually being manipulated by the powers that beinto a society of nudity. Maybe they just want to see us all naked. I think I will stick with the baggy pants. (Blunk, 2012) Droopy Drawers, baggies, or just pants on the ground, as they are referred to, are a fashion statement. For some, wearing them may mean a little more, for others they are only following the crowd. Some say its a ridiculously stupid, annoying, and sloppy way to dress. Others do not bother to care either way. Many folks connect these pants to criminal behavior. I do not and furthermore, I find it absurd that others do.

Performance management process Assignment Example | Topics and Well Written Essays - 500 words

Performance management process - Assignment recitationBesides, informal performance reviews are daily conducted. The annual performance reviews are based on tail fin levels of analysis. Competency documents are required for the personnel file. Although HR guides the managers, yet it is managers who enforce the PM. PM ties into the organizational inclination of excelling by providing the personnel with coaching, and increasing their interaction through meetings. Feedback is gathered from the staff in meetings and employee engagement surveys. Employees lot get their complaints conveyed to the management through emails to the HR. Although employees are generally rewarded for displaying good performance, yet the company needs to remedy its reward system. Teamwork motivates the employees. Besides, the nature of the work that requires helping the patients is so noble that employees feel self motivation. The department leader trains the employees. Improvement plans are prepared for thr ee to four topics every month. Till 2011, the company will curb a good behavior improvement program in spatial relation. Currently, the coaching system in place is quite informal and development of a mentoring program is due in future. So far, the coaching has not been up to the mark because of lack of stable management. However, the coaching system would be improved.

Nesting Strategy of Active Directory for Riordan Manufacturing Essay

Nesting scheme of Active Directory for Riordan Manufacturing - Essay Example frequent Groups - These are formed in the forest comprising of threefold trees (that is, multiple domains). The users assigned in universal groups can get privileges on whatever domain within the forest. Universal groups can also in bodily new(prenominal) universal groups and global groups within the same forest.Domain local anesthetic Groups - These are formed within the same domain in a tree. These can incorporate users from any domain within the forest (provided trust relationships are in place) and can also incorporate the opposite universal groups, global groups and local groups of the same domain.The difference between groups in organizational units (OUs) is that the groups comprises of users & groups while the OUs comprises of users and computers. The persona of groups is to assign privileges to users pertaining to networked resources while the purpose of OUs is to use Group Policy Organization (GPO) to apply security & other configuration settings. whole groups proposed herewith are security groups. The business framework of Riordan Manufacturing has two locations having corporate functions - bodied HQ and China. The Corporate HQ has Finance, HR, Marketing and Corporate groups and China has Finance QA and corporate groups. The corporate functions depart need access to resources of all locations and department functions as appropriate. In this context the following policies are proposed(a) The corporate HQ governance functions shall absorb access rights everywhere on the active directory.(b) The China governance functions shall have access rights in China and Corporate business areas.(c) The QA function in China would govern select control activities across the group and hence shall have access right everywhere on the AD.(d) All other users shall have access rights within their respective departments/locations.To support the above policies, the following Nesting Strate gy has been proposed for Riordan Manufacturing basal Domain Riordan.comDomain local anesthetic Groups Corporate, Corporate R&D, Pontiac and Albany Child Domain China.Riordan.comDomain Local Groups China Corporate, China MFG and China MTLS.The Local groups