Mali of manila zoo-IR

Old who has patiently fed and pampered â€Å"Mali† for 10 years. While an animal rights manage confronts that Manila zoo's lone elephant is suffering physically and psychologically, her â€Å"best friend† has come out to let out sentiments to the contrary. He's still the same, never been uncared-for, only those People's Ethical Treatment of Animals (PETA) people who are making slanderous statements about the condition of Mali are saying that she is sick, they are all untrue, Noel said.PETA embers brought Richardson, a California-based elephant specialist for 40 years, to see Mali and later released a report on her condition, which he said was based on his visual inspection of the 38-year-old Mali is healthy. On a daily basis from morning and all through-out the day they kept the zoo clean especially Mali's place and also for the people who visits the zoo. Manila zoo being one of the top attractions in Manila hundreds of people go over every day. Mali is really well-take n cared by his keeper, they serve plenty of foods for her including her cage, huge and always aintained clean.She eats meal twice a day, in the morning the zoo keeper serves her with Loaf bread, 5 kilos of sweet potatoes, 100 pieces of bananas, 5 kilos of carrots, 5 pieces of pineapples and a total of 180 kilos of grasses 5 bundles in the morning and 5 the afternoon. When her favourite food, Grasses are already decayed her keeper will immediately replace it with fresh ones. Zoo keepers like Noel has a daily report containing checklist for animals including their health observations, so doctors will be immediately be informed if animals are okay or sick.Mali's cuticle ailment was treated with the use of sand, they put up a sand pool inside his cage when Mali started to scrub it all over her body her cuticles started to brake. After every 3 months the keeper replace sand pool with fresh sand delivered with a huge truck. Mali's way of thinking was adopted from the hundreds people who v isits her, her way of thinking is almost like a human being, Noel said. The Red Coca-Cola truck who regularly delivers beverage to stores inside the zoo was banned to pass-by Mali's ecause cage whenever she sees it she becomes hysterical, running scared around her cage and even experience LBM.She was placed in a red truck when she was still a kid after separating to her parents. Elephant's memories are sharp. Even after decades of not seeing a person she can still remember it. Noel needs to leave Mali and go to province for family matters, after 2 years of not seeing her zoo keeper, Mali can still remember Noel, not all people are friends with Mali they still need to go hrough a hard training before making Mali at ease with them, Noel said.Asked if needs a companion inside his cage Noel answered † Yes , it could be but they will not be kept in the same cage because it might cause trouble† they need to be at ease and have closure first before putting them in one cage, Jus t like other animals even if you belong in the same breed it's the first time they see each other and theyre unacquainted chances are they will beat each other. Mali can survive without a companion, sne was able to live by nerselt tor 38 years now.

Extended Definition

Jason Lorenzo Lumabas ENGLCOM (WC) The Digestive System One of the miracles of the human body is how it possesses the characteristics of machines; specifically that of a juicer. It breaks down and extracts vitamins and minerals from everything that it ingests. To be specific, the digestive system is the system of organs responsible for getting food into and out of the body and turning the food we eat into energy (Seibert, 2011). It is one of the wonders of our body that keeps us alive.In fact, keeping a healthy digestive system can actually boost one’s lifespan. According to Watson (2011), a lot of people suffer from chronic diseases but only a few realize that these are the result of impaired digestion. Overall health begins in the gut that is why having poor digestion will encourage the development of different illnesses. Thus, by having a good digestive health a person increases the chances of prolonging his life by having a healthy diet but people nowadays tend to eat what ever they please. Majority does not really care about how nutritious their food is as long as they satisfy their hunger.Little do these people know that what they eat can affect their body system. Sztainer (2008) provides recommendations to maintain a healthy body and good eating habits. First, unhealthy eating must be counteracted with long-term eating behaviors which will also help in the promotion of positive body image. Second, eating together as a family and talking about how to maintain a healthy living will help as well. As a matter of fact, eating alone can lead to depression (Kimura et al. , 2012) that will greatly affect the eating habits of an individual thus making the person unhealthy.Therefore, following these recommendations will impede poor nutritional health. Another factor that greatly decreases the health of the digestive system are disorders like bulimia and anorexia. Anorexia nervosa and Bulimia nervosa are two of the most dreaded eating disorders afflicting men and women. According to Sonenklar (2011), Anorexia nervosa, or just anorexia, is a combination of emotional, psychological, and biological disorders that affects the body. People with anorexia fear weight gain and are obsessed with their bodies. They restrict themselves from eating too much because they are afraid to appear big.On the other hand, she states that bulimics are those who eat excessively and later purge it, because of their act of binge eating. They become depressed and tend to engage themselves in dangerous methods that will help them lose the weight they gained from eating too much. These disorders also affect the disease-fighting mechanism of the human body since the gastrointestinal tract consists of two-thirds of the immune system. There are many ways to prevent diseases that involve not only the digestive system but also the other systems of the body. One of these ways is having probiotics in one’s system.Probiotics can help in keeping the digestive system working well. In fact, probiotics can reverse illnesses related to the gut. Louis (2012) asserts that it is important to have a good amount of probiotics in one’s system especially if the intake of processed foods and low fiber diets is high because it will abate the colon function. Another way to prevent these illnesses is enzyme supplementation in a person’s diet. A good amount of enzyme can improve a person’s overall digestion. It also reduces the effects of aging and inflammation of muscles and joint pain. Enzymes boost the immune system and cleanse the body from allergic reactions.The author also mentions that pasteurized foods and beverages should be avoided because they destroy enzymes. In conclusion, a lot of factors should be considered in maintaining a healthy digestive system. Engaging one’s self in doing these will result to a well and prolonged life. Having a healthy digestive system also means having a healthy central nervous system. These two systems are closely related to each which is why a new field of study possible called Neurogastroenterology sprung. These two vital systems serve as some kind of elixir to the human body that is why they should be kept well at all times.

Poverty during the French Revolution Essay

France’s history is peppered with enthusiasm of the good life. Just as the French are known for their passionate nature, so too are the events that constitute France’s socio-political history. Many of France’s great thinkers have contributed a number of concepts that are used in modern society such as the concept of property and the state. However, the country’s most notable contribution is its historical accounts of successful revolutions since it has inspired other countries to follow the same route. During the late 17th century, France’s budding economy was reaping the benefits of capitalism; the state of its people in general was not in good condition, particularly those who lived in the rural areas. This has led many of its destitute citizens to question the direction of the monarch’s rule and its intention to stay in power. As a result, people from the bourgeoisie and the urban poor had opted to go against the oppressive ruling classes in the hopes of toppling down the power and distributing it to the people, creating a balanced society. Still, after countless revolutions and reform programs, the destitute were still large in numbers, whilst the ruling classes remained to be in control of all the changes proposed during the reformation. The outcome of such revolutionized efforts in the old regime has brought into light the grounds to which extremist ideas did not seem to help the poor in France win the battle over property and human rights. The impoverished citizens in France constitute a large part of the population. In William Doyle’s book The Oxford History of the French Revolution, it was noted that 20 million people are found in the rural areas, accounting for about 90 % to 95 % of the population. About 80 % were said to have resided in villages of 2,000 or less during the reign of Louis XVI. This was due to the fact that in the past, the French society had practiced the concept of feudalism in managing the lands, dividing its citizens by three orders: the clergy, nobility and commoners. The clergy was the overseer of most of the lands though they share land entitlements with the nobility or the upper classes. The commoners were said to have been the general poor who worked for the nobles and clergy. They are not given the right to own the land as they are considered as property of their masters. This kind of stratification was already marked in birth, and is one of the triggers that fueled the French revolution since the tension created in the communities where specific privileges were bestowed upon certain individuals or groups isolated the peasant majority. At the onset of capitalism in the country, overseas trade became the forerunner that pushed the country into expanding its economy, which was set for its long-term development. Though progression has given opportunities for the poor to obtain work, especially in the urban areas, it did little to uplift the poverty rate since most often; a strict criterion was enforced that limited those who could avail the jobs in the cities. The wages were also not reasonable enough to sustain the living of most workers since the bourgeoisie class controlled most of the profits earned in their businesses and are often only circulated amongst them. In Doyle’s book, the inconsistency of the price increases in bread was said to have caused riots in the urban communities since most of the urban poor depended upon bread for their diets. This has led many of the urban workers to protest and instigate revolts against the factory owners. In effect, most of the urban poor suffered from poor health since the environment and the working conditions in which they were subjected to were not beneficial to them. After the onslaught of the bourgeoisie revolution that took over Bastilles, the peasant majority started to hope for the attainment of social inequity since they thought that most of the middle classes shared the same sentiments but they did not foresee that the change brought about by the revolution would still not favor them. In reference to Lynn Hunt’s book The French Revolution and Human Rights: A Brief Documentary History, the commencement of the French revolution gave way to the establishment of a new set of laws that was inclusive of the marginalized poor. In 1789, a National Assembly was conducted in response to the growing chaos that had swept the country’s social systems wherein it discussed injustices experienced by both the rural and urban poor. Propositions to the King were made via the Estates-General elections, which was aided by the representatives from the three different class orders to determine the distributions of the land. However, the discussion did not reach a consensus as most of them could not agree on how to vote and what is deemed to be viable for the community. The following year, a Civil Constitution for the Clergy was administered, which intended to obtain the church lands that accounted for about 10 % of whole land area of the country. This did not sit well with most of the clergy as they did not want to give up the privileges accorded to them, harboring great resentment from the peasantry. The assembly also argued about the technicalities that comprise legal rights wherein a distinction is made between active citizens, who were granted full rights to vote and hold office, and passive citizens who were under the same laws, but could not vote or hold office. While the three order division was not being considered, another form of class stratification took its place, as it determined the status of a citizen based on one’s income level, gender, race, religion, and profession. To add more insult to injury, the Le Chapelier Law of 1791 further differentiated workers from property owners. This action was said to have banned worker associations or unions from developing since the upper and middle classes thought it would be a hindrance to national unity. According to Boyle, the reluctance for distributing power to the poor communities was due to the likelihood of widespread fear of further unrest. Another reason was said to have been inclined to those who understood the aims of the enlightenment since they believe that only those who are knowledgeable could be trusted to exercise reason, or to think for themselves. Furthermore, many of those free-thinking nobilities argued that economic-based perceptions of the workers mirrored corporate guilds which would encumber individual freedom. The role that poverty has played at the beginning of the French revolution was used mostly as a tool for the bourgeoisie to control the finances of the country. The revolution was used as a means to an end, not as an end in itself, which offered the peasantry as bait in the scheme of things. While the revolution did produce a great deal of change for the state of France, the presence of the bourgeoisie and the stance of the few privileged has contributed to the stagnation of what the revolution could have been.

Conclusion of Logoplaste's Business Plan Essay Example | Topics and Well Written Essays - 500 words

Conclusion of Logoplaste's Business Plan - Essay Example T analysis to analyse the micro and macroeconomic environment of the Logoplaste company with a view to determining the strategic option which can help secure the near and longterm future of the company. Logoplaste should direct its efforts at increasing its growth rate. This can be achieved by targeting local firms functioning in the current markets more aggressively and by securing the growth through propagation into new markets. Different measures are needed to be taken to put these actions into practice. These actions include but are not limited to conducting regular workshops and meetings to gain the perspectives and opinions of the staff members, contemplation of a growth strategy, conducting market analysis in the foreign economies where the company intends to expand, and investing in new technologies. Taking the proposed measures would help Logoplaste achieve the desired change in the long-term. Nevertheless, the company needs to conduct a thorough risk analysis before expanding internationally to maximize its chances of success. Earlier identification and targeting of the risks and taking appropriate measures to mitigate them is fundamental to successful expansion in foreign countries where the company has not done business before. In conclusion, Logoplaste is a very successful company and has all the potential and resources to grow internationally. In this age of globalization, a company cannot gain global recognition without expanding internationally and enlarging its consumer base across nations and geographic boundaries. It is anticipated that if Logoplaste places emphasis on the aforementioned actions in the report, it would not take the company long to position itself among the most successful global corporations and take its profitability to new

Proceses in Organinzations (Project Managers) Essay - 2

Proceses in Organinzations (Project Managers) - Essay Example There are some key characteristics of the aforesaid situation. The appearance of intermediate link between stakeholders and project developers, is viewed by IT and business unit managers as unnecessary encumbrance for the already overtaxed budget. In the past, IT projects have not been completed within budget or on time. IT and business unit managers don’t realize the project management in its integrity; moreover they have only seen its complexity. Thus they can’t understand the role and the value project manager brings in the organization. Thus becomes clear how far the lack of understanding and support among those who has to follow the project manager’s envision, deteriorates all the business process’ characteristics and defines the unfavorable media, which aspect presents a big challenge for the project manager to cope with. ‘Traditionally, the role of project manager is someone who consciously negotiates with project stakeholders, keeps the peace among team members, and tries to keep calm while all around them is chaos; while budgets and Gant charts are not the main parts of the role.†(S.J.Mantel at al., Project management in practice, p.298, 2001) At first the project manager has to struggle to get every body understand his role and the value he brings in the organization, i.e. to persuade the other team members in his envision. Proceeding from Davenport’s definition for the business process as †a structured, measured set of activities designed to produce a specific output for a particular customer or market. It implies a strong emphasis on how work is done within an organization, in contrast to a product focus’s emphasis on what. A process is thus a specific ordering of work activities across time and space, with a beginning and an end, and clearly defined inputs and o utputs: a structure for action. ...

Stock Options From an Accounting Point of View Essay - 1

Stock Options From an Accounting Point of View - Essay Example For the reason that most stock options had exercise prices at least equal to current market prices, no compensation expenditure was recognized. This approach ignored any possibility that the stock price would exceed the exercise price in the future. In June 1993, FASB attempted to be familiar with the reality of stock-option value by issuing proposed SFAS 123, which required measuring the option value based upon the scores of issue that reflect its underlying value. As a result, total compensation expenditure was to be based upon the fair value of the options expected to vest on the grant date. No adjustments would be completed following the grant date in response to subsequent changes in the stock price. Fair value was to be estimated using Black-Scholes or binomial option-pricing models. An upsurge of substantial opposition to this fair value technique resulted, led primarily by industries making significant use of stock options, particularly in the high-technology sector. Smaller high-tech corporations were very verbal, arguing that offering stock options was the barely way they could hire top professional management. Furthermore, they claimed that the losses that would result from forcing them to recognize stock options as compensation expenditure would impair their stock price and put them at a disadvantage compared to larger corporations better able to absorb the expenditure of stock options (Apostolou, 2005). Opponents to the expensing of stock options embodied many members of Congress. In 1993, Senator Joseph Lieberman introduced a bill that would have mandated the SEC to necessitate that no compensation expenditure be reported on the income statement for stock-option plans. This bill would have set a treacherous precedent for interfering in the operations of FASB. The puissant interests aligned against it forced FASB to compromise. In 1995, FASB decided to hearten, rather than

Wannaburger Restaurant Assignment Example | Topics and Well Written Essays - 1500 words

Wannaburger Restaurant - Assignment Example This ensures the business can make the appropriate changes in ensuring they reach at the forecasted results. However, neglecting the measurement of all the objectives will not likely give the required performance. For example, when a business wants to improve in its sales, it should give a measurement on the planned improvement (International Institute of Business Analysis, 2005). Leaving out this particular aspect does not give an approach that will be instrumental in the improvement. Therefore, there is a need to look at measurable objectives before stating an approach in solving the incumbent issues. In this case, Wannaburger restaurant wants to make an improvement in its performance since the situation is not appealing. Therefore, it has to make succinct approaches in ensuring it has achieved what it wants both in the long term and in the short term. This is an approach that will guarantee better performance in terms of offering its services and products to the market in need. Th erefore, the business has to put its focus on the best approach that will increase its performance (Palepu and Healy, 2007). For example, the business has to make use of a better marketing mix that will attract a larger part of the market in demand for its products and services. Attracting a larger part of the market guarantees that the business will have an increase in the turnover. This means that their products will be highly demanded by the market (Hay, 2003). This will directly reflect an influx in the revenue of the business as it will garner more sales. This will in the end give a positive result on the profitability of the business. First of all, the business has to look for ways of enhancing its product. Most of the people in the market only appreciate the product and services that are offered. The market does not look for other aspects that are involved in the business and this could affect the business. For example, when a market is attracted to the quality of a product o r a service, they will continue using the product or service due to its quality. When the quality of the product or good is enhanced, the product or service will attract an even larger market. Therefore, enhancing their product is one of the aspects that should be considered. For example, when the quality of a product deteriorates, the market is likely to look for alternative products that have more quality (International Institute of Business Analysis, 2005). As such, the business is likely to loose a number of its esteemed customers due to deteriorating quality of products. Therefore, if the business wants to give a positive performance in the market, it should look forward into improving its products and services that are offered to the market. This will attract an even larger market in need of its products and services. In addition to this, the business should look at its competitors. When competitors are making an improvement in their businesses, other businesses have to take t he same route. This is due to the attraction the business poses to the market. With improved service and product delivery, the business is likely to attract a larger part of the market. The second aspect that should be considered in plotting a solution inn this scenario is the bordering market. At times, market expansion improves the performance of the business. For example, the business is likely to record an increase in the number of people that are allied to the services and products that are sold by the business (International Institute of Business Analysis, 2005). Therefore, this is a considerable approach that should be taken by Wannaburger restaurant. Apparently, an approach that would be used in this aspect is enhancing the market that borders the

Film analysis Essay Example | Topics and Well Written Essays - 1500 words - 3

Film analysis - Essay Example The entire narrative was shocking for its sheer violence and horror but more than this, and for the purposes of this essay, The Exorcist presented an accurate and detailed depiction of demonic possession and the Catholic ritual of exorcism. Demonic possessions, according to the available literature, have a particular set of symptoms although they are not necessarily all present in any given case. These, wrote Walters (2004) for example, include insomnia, aimless wandering, compulsively eating strange or repulsive substances (or else refusing to eat at all), a repulsive stench, rigid muscles, unusual strength, fits of screaming and weeping, a significant change in facial features as a result of muscle contractions and violent aggression against oneself, nearby people, or objects (76). In The Exorcist, most of these were depicted: Regan speaking in a different voice, which was deep and gravelly; her, speaking in different languages; the misshapen face, which was also covered in lesions; Regan’s reaction to holy objects; the desecration of the nearby church; the death of Burke; and a number of other strange and unexplained phenomena that tormented her mother. Once the exorcism started, the priests were also faced w ith Regan’s string of obscenities, and the manifestation of strange phenomena including levitation, the seemingly independent movement of objects, Regan’s abnormally long tongue and strange bouts of vomiting. The â€Å"speech† element, wherein the demon speaks through Regan, is a particularly important aspect in exorcism. This can be seen in most parts of the possession reenactment. There was the deep and harsh voice depicted, which is scientifically explained as a result of an altered state wherein the person’s ventricular folds are used instead of the vocal chords while the speech has been generally found to have a characteristic

The Alder Grove Regional Park Essay Example | Topics and Well Written Essays - 1250 words

The Alder Grove Regional Park - Essay Example The object of analysis for the purpose of this assignment is the Alder Grove Regional Park (ARP) that is located in the middle of Fraser Valley straddling the municipal boundary of the City of Abbotsford and Township Langley. A range of recreational opportunities are provided by the park and the main one is, the opportunity of hosting overnight events. The ARP preserves significant cultural resources, supports conservation and research projects for endangered and threatened species and provides a wetland habitat along the Pepin Brook corridor. In 2012, ARP hosted 342,000 visitors and the main attraction was the 11.8km of trails which are common for jogging, walking, equestrian and cycling use. Alder Grove Park consists of 280 hectares of secondary growth forests, meadows, wetlands, and fields. The current program and facilities of ARP have evolved over time. This evolvement is in response to the demand of the public for basic access, influences like community initiatives, pre-existin g amenities, and gravel extraction. A management process was initiated in 2011 to clarify the program of the park, its services, conservation and priorities for development for a period of 20years. The rural setting, with a surrounding landscape dominated by active farming interspersed with recreational, industrial and residential land uses characterize Alder Grove Regional Park. Mushroom barns, livestock operations, annual crops, berry crops, pasture, and vineyard are dominant on the landscape. Industries situated in the vicinity of the park include; soil medium operations, waste transfer site, the former landfill, and gravel extraction operations. The rich agricultural landscape located in the watersheds of Pepin, Fish Trap, and Bertrand Creek give way to suburban and urban areas of the City of Abbotsford and Township of Langley.

Mintzbergs Planning and Positioning Schools Essay

Mintzbergs Planning and Positioning Schools - Essay Example Aspects addressed include Steiner model of strategic planning, planning hierarchies, and Mintzberg’s 7 deadly sins of strategic planning. Steiner is recognized for coming up with a model that outlines the structure and process of strategic planning in a systematic way (Steiner, 1979). He pointed out that the process of strategic planning should be a collective responsibility of all managers in all managerial levels within an organization. Steiner’s model outlines the assessment of expectations of key outside interest, assessment of expectations of key inside interest, examining past performance, and current performance and future forecast. The model also outlines the evaluation of environmental opportunities and threats, organizational strengths and weaknesses, assembling of master strategy as composed of mission, purposes, objectives, policies, and program strategies. Steiner’s model provides organizations with strategies on competitive advantage over their rivals, which is not elaborate in other models. The other strength is its emphasis on a plan, which calls for commitment from top management (Steiner, 1979). Planning can be effected through corporate, business and departmental hierarchical levels. Planning at the corporate level entails selection of businesses in which the organization should compete. It also deals with the development and coordination of a corporate level portfolio. Planning at the corporate level focuses on defining corporate responsibilities, determining the center for competition, management of business units, and identifying the overall goal of an organization (Simerson, 2011). Planning at the business unit level concentrates on the functioning of operating units, as well as developing a competitive advantage for goods and services rendered by an organization. This entails placing the organization against its rivals, speculating on future changes, and influencing the

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

Quality management - Essay Example There existed a number of Gurus who implemented different strategies, which improved performance (Kemp, 2006, 34). Edward Deming is not a new name in quality management. He came up with smart strategy, which he has, used to achieve continuous organization success. Deming came up with fourteen philosophical strategies (Kemp, 2006, 34). Deming believed that by having appropriate principles, anyone could improve quality and at the same time reduce costs of operation. He started by defining an objective purpose of what he wanted to achieve. This entails organizations setting aside resources for a long time planning and research. He then developed a new philosophy that reflected on his objectives (Hoyle, 2006, 67). For firms to excel they must ensure any obstacles and issues contradicting their mission are done away with (Kemp, 2006, 34). Deming further emphasized that transformation in policies was necessary to ease dependence on mass inspection (Deming, 2000, 254). Long-term supply chain and healthy relationships with supplier are encouraged. This is necessary to ensure the production process is co ntinuous (Kemp, 2006, 34). Employees ought to be made part of the research and development process. They are required to thoroughly search for the best ways to improve the quality. Deming also dictated for institute training at all levels in an organization. Managers ought to play their roles well and supervise not lead (Kemp, 2006, 34). Employees are more productive when they feel respected. In addition, elements of fear and barriers in communications must be eliminated. Numerical quotas are a major hindrance to good performance (Hoyle, 2006, 67). This is because, with the quota systems, people may even produce defective goods for the purpose of meeting the set limits (Kemp, 2006, 34). Individual reviews and evaluations are to be done way with as they discourage the pride of achievement (Deming, 2000, 254). Deming

Genetically Modified Foods Essay Example for Free

Genetically Modified Foods Essay Technology has been responsible for bringing about some of the most noteworthy accomplishments of recent generations. Medical cures for deadly diseases, the World Wide Web, faster and more efficient travel options, and advanced irrigation systems are just a few of the recent successes which have all resulted from better technology. Like anything, though, technology can be problematic at best and detrimental at worst if not employed properly. One recent use of technology which leaves many conscientious people uncomfortable is genetically modified foods (GMF). These new food sources are derived from genetically modified organisms (GMO) that have undergone a molecular level change to their DNA by genetically engineering techniques (Gaskill et al. , 1999). Not everyone is convinced that GMF are a positive use of technology. In fact, the American Academy of Environmental Medicine (AAEM) encouraged all physicians to educate their patients, the medical community, and the public to avoid GM foods when possible and provide educational materials concerning GM foods and health risks† (Edwards, 2013). Many skeptics are concerned with the product’s health risks and environmental impact, along with the repercussions for local farmers, particularly those operating in developing countries. Nearly everyone is affected by GMF in one way or another, but some groups of people are more directly affected than others. They include local farmers, food manufacturers, food purchasers, environmentalists/ conservationists, and government agencies. Due to insufficient scientific data concerning the safety of GMF, and the possible catastrophic consequences resulting from the development and use of this product, they should be highly monitored by government agencies and immediately banned in order to protect the public at large. James P Collins CS 300T 9/30/2013 4 Some studies have shown that GMF are potentially hazardous to consumers, especially children, pregnant women, and individuals with compromised immune systems. Many scientists and healthcare professionals argue that GMF are a major contributor to the deteriorating health of people worldwide and possibly even a carcinogen (Edwards, 2013). An increase in blood pressure and heart disease is linked to the consumption of GMF, although these food products are too recent for most researches to be able to conclude anything decisive regarding their long-term effects. Dr. Stanley Ewen, a homeopathic physician, argues that a cauliflower virus oftentimes used in GMF could potentially increase the risk of both colon and stomach cancers. Even if one is able to completely avoid GMF, they are still not safe from the harmful effects. Water sources near crops of GMF are often contaminated by the runoff from the soil. Dr. Ewen maintains that this amount of exposure alone may hasten the growth of malignant tumors (Edwards, 2013). Other studies suggest that animals fed GMF suffer from severe illnesses and die faster than expected. In India, animals that grazed on genetically modified cotton plants died almost immediately. Cows in Germany that ate genetically modified corn products experienced the same fate. Scientists are attributing this phenomenon to GMF’s tendency to produce toxins and suppress the immune system (Kuiper et al, 2001). The Institute for Responsible Technology listed 65 health risks associated with GMF. Rats fed genetically modified potatoes developed precancerous cells in the digestive tract. These rats also showed signs of inhibited development of the brain, liver, and testicles, along with atrophy of the liver and immune system damage. Another study indicated that rats fed Monsanto’s genetically modified corn showed significant changes in their blood cells, livers, and kidneys. Not surprisingly, this mega-company denied James P Collins CS 300T 9/30/2013 5 these findings and refused to conduct follow-up studies to confirm the safety of their food products (65 Health Risks, 2013). A second major drawback of GMF is their negative impact on the environment. As already stated, genetically modified crops pollute soil and water systems. This, in turn, causes adverse consequences on plants and animals (to include humans) that rely on these two natural resources. Insects that live in the soil are oftentimes negatively impacted and die due to chemical changes in the soil composition. The damage to the water affects nearly all animals, as most animals obtain their water from runoff systems (Dill, 2010). Additionally, GMF produce unnatural chemicals that give plants a new way to defend themselves and insects and animals that naturally consume these organisms die. Spiders, caterpillars, and other small insects are particularly vulnerable to these engineered chemicals. Unfortunately, many species are becoming endangered or threatened. Due to cross pollination, crops that are not genetically modified are becoming contaminated. Some scientists are concerned that if this trend is not halted, unaltered food species will become severely compromised and may even go extinct (Kuiper et al, 2001). One noteworthy example is North Dakota’s genetically modified canola plants. Scientists took thousands of random seed samples from across the whole state. Nearly every sample – whether wild or domesticated – contained genetically modified seeds. Further studies identified genetically modified canola seeds in locations as far-reaching as Japan and Ireland. Researchers interpret this data as suggestive of cross-pollination in the wild (Biello, 2010). Furthermore, scientists maintain the genetically modified crops greatly increase the amount of herbicide used. Farmers know that their crops are resistant to most herbicides. Therefore, they tend to use these toxic chemicals more liberally. Since genetically modified James P Collins CS 300T 9/30/2013 6 crops are also modified to produce their own herbicides and pesticides, the end result is that even more toxins are added to the food supply, causing even more contamination (Dill, 2011). A final reason to ban GMF is the negative economic impact these food sources have on small farmers. Many local farmers, who pride themselves on naturally growing their products, are forced out of business due to rising food costs. They cannot compete with large farms that use genetically modified seeds and pesticides on their crops. As more and more organic farmers close their doors, the available unmodified, natural food sources decrease steadily. This, in turn, drives up the prices for consumers, making it harder for the average person to afford healthy alternatives. Local farmers oftentimes have their fields completely destroyed or are forced to forfeit their harvests due to cross pollination. Large seed companies, (such as Monsanto), patent their seeds. If these seeds contaminate the local farmers’ crops, then the mega-companies are legally permitted to confiscate the produce and destroy what remains. This is particularly problematic in developing countries. According to the Center for Food Safety, big seed companies attack and target any farmer who wants to save their seeds. This plan of attack consists of three stages: â€Å"investigations; coerced settlements; and, if that fails, litigation† (Lo, 2013). In the United States alone, Monsanto has sued 410 independent farmers and 56 small business owners for violations of seed patents (Lo, 2013). Unfortunately, this mega-company won every case to date. This resulted in their receiving over $24 million from small time farmers and businesses. Countless other businesses have been forced to close their doors due to threats from Monsanto and other mega-seed corporations (Lo, 2013). Presently, many companies are working to produce even more genetically modified plants and food sources that are even more resilient to predators. Also, many large companies James P Collins CS 300T 9/30/2013 7 are lobbying policy makers in order to have stricter laws and regulations enacted to protect their modified products (Lo, 2013). If these companies are allowed to continue with their agenda, there will be dire consequences. More people will develop horrific illnesses and diseases, the environment will suffer terribly, and local farmers will be forced out of business. The Union of Concerned Scientists (2013) has proposed five ways to prevent these hazardous products from further contaminating consumers’ food supply. First, they suggest that research funding for public crop breeding programs be expanded to help subsidize the cost of producing unaltered, natural food products. Second, they advocate public research funding to develop agro-ecologically based systems of farming. Third, they propose changing patent laws to allow independent companies to experiment on GMF without legal repercussions. Fourth, they maintain that stricter controls should be placed on GMF so that these products do not come to market until scientists and private researchers can better understand their health risks. Lastly, they support food labeling laws that mandate all GMF be labeled appropriately. In conclusion, GMF are detrimental to society as a whole. They are extremely unsafe for human consumption, pose huge risks to the natural environment, and place unfair and unnecessary stressors on local farmers. Due to the numerous uncertainties associated with GMF and the data that supports their harmful side effects, these products should be heavily monitored by government agencies and banned from the public market. It would be wise for the government to adopt the five suggestions put forth by the Union of Concerned Scientists in order to better protect its people. Unfortunately, mega-seed companies have substantially more disposable income than non-profit health and welfare organizations; therefore, they can afford to buy lobbyists to petition lawmakers to make rules and decisions profitable to their agendas. James P Collins CS 300T 9/30/2013 8. Works Cited Biello, D. (2010). Genetically modified crop on the loose and evolving in U. S. Midwest. Scientific American. http://www. scientificamerican. com/article. cfm? id=genetically modified-crop Dill, J. (2010). The dangers of GMOs: Know the environmental hazards. Natural News. http://www. naturalnews. com/029869_GMOs_dangers. html Edwards, R. (2013). GM expert warns of cancer risk from crops. Sunday Herald. 16 February 2013. Gaskill, G. , Bauer, M. , Durant, J. , Allum, N. C. (1999). Worlds apart? The reception of genetically modified foods in Europe and the U. S. Science, 285 (5426): 384-387. Kuiper, H. A. , Kleter, G. A. , Hub P. J. , Noteborn, J. M. , Kok, E. J. (2001). Assessment of the food safety issues related to genetically modified foods. Plant Journal, 27 (6): 503-528. Lo, P. (2013). Monsanto bullies small farmers over planting harvested GMO seeds. British Broadcast Channel. 14 April 2013. N. A. (2013). 65 health risks of genetically modified foods. Institute for Responsible Technology. http://www. responsibletechnology. org/gmo-dangers/65-health-risks/1notes N. A. (2013). Genetic engineering in agriculture. Union of Concerned Scientists. http://www. ucsusa. org/food_and_agriculture/our-failing-food-system/genetic engine ering.

Barriers to the HPV Vaccination and Cervical Cancer Screening for BAME Women

Barriers to the HPV Vaccination and Cervical Cancer Screening for BAME Women What are the Barriers of Human Papillomavirus (HPV) Vaccination and Cervical Cancer Screening amongst Minority Women age 12-26? Abstract Background: Minority women systematically experience socio-economic disadvantages, which put them in the face of greater obstacles in attaining optimal health. Approximately 44 million women in the United States, nearly one third of all women in America, self-identify as women of a minority racial or ethnic group. Yet, minority women fare worse than non-Hispanic white women across a broad range of measures, with some of the largest disparities being that of HPV-related cervical cancer mortality. Objective: The objective is to emphasize the barriers of care in relation to cervical cancer screening and HPV vaccination, as well as examine patterns in barriers like demographic, cultural, and health belief factors amongst minority women.Methods: The data collection review and process was based on article review factors that were associated with HPV vaccine acceptability, initiation, and series completion among adolescent and young adult women of different racial, ethnic, and socioeconomic groups in the United States. Results: Selected characteristics of the included studies contended that an estimated 12,000 women are diagnosed with cervical cancer annually in the United States, and 4500,000 women worldwide develop cervical cancer each year. Higher rates of cervical cancer are found in US regions with large minority and impoverished populations. Conclusion: It is imperative for clinicians to progress minority women screening and early detection. Further intervention models need to reflect multifactorial determinants of screening utilization. Introduction Background While there have been strides in HPV and cervical cancer prevention efforts, many minority women across the board still experience significant barriers to care. For example, women from rural and poor communities tend to have health illiteracy in regard to their own self-care, which also includes their mistrust for the healthcare system. Additionally, many minority women simply lack financial access to care. Socio-economic disadvantages (i.e. race, class, gender, education, occupation, etc.) are the underlying issues. Though many health efforts are made by health professionals, and health ramifications like informative technologies and preventative care strategies have been achieved, there is a continual socio-economic and racial imbalance with both the diagnosis and treatment of cervical cancer, especially the strains directly influenced by HPV. Specific Aims Our specific aims are to first identify Health care barriers and challenges to cervical cancer screening and HPV vaccination within the population of minority women. We also want to uncover minority women, health care provider & health care system risk factors for cervical cancer screening & HPV vaccination, as well as, health care challenges and opportunities in improving cervical cancer screening rates amongst minority women. Lastly, we want to pinpoint the nurses’ roles in preventing cervical cancer in underserved racial and or ethnic populations. Methods Search Strategy In June 2017,we searched four electronic bibliographic databases (Google scholar, Medline, Pubmed and Cinahl) using the search terms ‘HPV’ ‘cervical cancer’ ‘pap smear’ ‘minority women’ ‘ethnic women’ and ‘health disparities’. All of the studies identified during the database search were assessed for relevance to the review based on the information provided in the title, abstract, and description of key words and terms. A full report was retrieved for all studies that met the inclusion criteria. Inclusion Criteria The data collection review and process was based on article review factors that were associated with HPV vaccine acceptability, initiation, and series completion among adolescent and young adult women of different racial, ethnic, and socioeconomic groups in the United States. We reviewed relevant peer-reviewed and evidence-based qualitative literature in order to identify current vaccination trends, rates and factors associated with HPV and cervical cancer. Study findings a related to race (black, Latina, Asian), and socio-economic disadvantages were summarized. Eligibility Criteria Understanding current vaccination trends and the barriers to series initiation and completion, the Centers for Disease Control and Prevention (CDC) recommends that 11 to 12 year old adolescents receive two doses of the HPV vaccine in order to protect against themselves against cancers that are caused by HPV. The HPV vaccine series can be given to girls beginning at age 9 years old, but many parents believe this age is too immature for a sexually transmitted disease vaccination. Additionally, it is recommended by the CDC that girls and women age 13 through 26 years of age who have not yet been vaccinated or completed the vaccine series to be given the HPV vaccination immediately to provide HPV-cancer related protection. In understanding HPV vaccination parameters, it is essential that we too recognize gaps in knowledge and all the misconceptions surrounding HPV vaccination and cervical cancer. When the vaccine is given prior to HPV exposure, it is highly effective in preventing infection from two high-risk genotypes (HPV-16/HPV-18) of HPV, which causes approximately 70 percent of cervical cancers, and two low-risk (HPV-6/HPV-11) genotypes that are responsible for over 90 percent of all genital warts. As we assessed the appropriateness of our criteria interests, we focused on Black/African-American, Latina and non-white adolescent women age 12-26, minority teen women reported having sexual intercourse, adolescent women who have completed puberty, and low income and health care illiterate young women, who are too uninsured or have limited access. Quality Assessment The methodological quality is significant to our study. It was organized and detailed oriented. It presented evidence that there is a need for increasing HPV vaccination among young minority women. The failure to achieve equitable vaccination has exacerbated health disparities in HPV and cervical cancer incidence and mortality. Research suggests that low- income and minority women are disadvantaged due to the difference in cervical cancer screening, practices and beliefs, as well as healthcare access barriers and systemic risk factors. We used the ‘Research and Quality Scoring Method’ by Sackett and Haynes, the Jadad scale, and the items published by Cho and Bero to rate the quality of each study (Table 1). The range of total quality scores was from 0 to 9. Studies that ranged from 0 to 5 were considered low quality, whereas studies that ranged from 6-9 were considered high quality. Two raters independently coded variables using Microsoft Excel. Discrepancies were identified and resolved amongst our team members. Table 1. Study quality ratings Statistical Analysis Race/ethnicity and low socio-economic status are known predictors of late-stage diagnosis of cervical cancer and are important predictors of cancer mortality. In the United States, approximately 12,000 women develop cervical cancer and 44000 die of the disease each year, with higher incidence and mortality rates reported in low-income minority populations. HPV vaccination has been shown to reduce the prevalence of high-risk HPV infection among teen women and thus, has the potential to decrease the risks of cervical cancer among vaccinated young women. According to preceding surveillance and qualitative studies, it is indicated that a decline in the annual rate of high-grade cervical cancer, from 834 per 100,000 in 2008 to 688 per 100,000 in 2014, among women aged 21 to 24 years, which reflects the impact of HPV vaccination. However, declines were not significant in areas with high proportions of minority women (i.e blacks, Latinas) and/or people living in low-income areas. Results Included Studies The search yielded nearly 500 potential article titles for review, yet less than 70 were relevant to our interests. And of that 70, about 20 were dated within the last 10 years. Accordingly, less than 20 seemed more characteristic of our research interests and provided adequate information to our research question. Description of Studies Selected characteristics of the included studies contended that an estimated 12,000 women are diagnosed with cervical cancer annually in the United States, and 4500,000 women worldwide develop cervical cancer each year. In the United States, cervical cancer incidence is nearly twice as high in counties with poverty levels > 20% compared with those with poverty levels

Privacy-handling Techniques and Algorithms for Data Mining

Privacy-handling Techniques and Algorithms for Data Mining VIVEK UNIYAL ABSTRACT Data mining can extract a previously unknown patterns from vast collection of data. Nowadays networking, hardware and software technology are rapidly growing outstanding in collection of data amount. Organization are containing huge amount of data from many heterogeneous database in which private and sensitive information of an individual. In data mining novel pattern will be extracted from such data by which we can use for various domains in decision marketing. But in the data mining output there will be sensitive, private or personal information of a particular person can also be revealed. There will be some misuse of finding these types of information, and it can harm the data owner. So in distributed environment privacy is becoming an important issue in many applications of data mining. Techniques of Privacy preserving data mining (PPDM) are provide new direction to solve issues. By PPDM, we can find a valid data mining results without underlying data values learning. In this dissertation we have introduced two algorithms for privacy handling concern. One is k-anonymization in which information corresponding to any individual person in a release data cannot be distinguished from that of at least k-1 other individual persons whose information also appears in release data. In this algorithm we are achieving the k-anonimyzation some values must be suppressed or generalized in database. K-anonymity have record linkage attack mode and l-diversity can have attack mode of attribute linkage. KEYWORDS: Data Mining, Advantages and Disadvantages of Data Mining, Privacy handking, K-anonymization Algorithm, L-diversity. ACKNOWLEDGEMENTS I wish to take this opportunity to express my deep gratitude to all the people who have extended their cooperation in various ways during my dissertation. It is my pleasure to acknowledge the help of all those individuals. First of all, I would like to express my deepest gratitude to my dissertation supervisor, Mr. Govind Kamboj without whom none of this would have been possible. He provided me always the essential direction and advice during the work. I am grateful to him to give a shape towards completion of my dissertation. Without his supervision and support, this work would not have been completed successfully in time. I am grateful to the President, Vice President, Chancellor, Vice Chancellor and Head of the Department of the Graphic Era University for providing an excellent environment for work with ample facilities and academic freedom. I would also like to thank the teaching and non-teaching staff for their valuable support during M.Tech. Last but not the least; I am grateful to all my teachers and friends for their cooperation and encouragement throughout completing this task. (Vivek Uniyal) M.Tech( Computer Science Engineering) TABLE OF CONTENTS CANDIDATES DECLERATION iii ABSTRACT iv ACKNOWLEDGEMENT v LIST OF ABBREVIATIONS ix LIST OF FIGURES x 1. INTRODUCTION 1 1.1 Problem Statement 1 1.2 Overview 1 1.3 Advantages of data mining 3 1.4 Disadvantages of data mining 4 1.5 Why privacy-handling is required in data-mining 4 1.6 Motivation 6 1.7 Organization 4 2. BACKGROUND AND LITERATURE SURVEY 7 3. METHODS AND METHODOLOGIES 13 3.1 Randomization method 13 3.2 Group based anonymization methods 14 3.2.1 K-Anonymity framework 14 3.2.2 Personalized privacy-preservation 15 3.2.3 Utility based privacy-preservation 15 3.2.4 Sequential releases 15 3.2.5 The l-diversity method 15 3.3 Distributed privacy-preserving data mining 16 3.4 Detailed description about K-anonymity and l-diversity 16 3.4.1 Data collection and Data publishing 16 3.4.2 Privacy Data publishing 17 3.4.3 Algorithm of k-anonimity 19 3.4.4 l-diversity 24 3.4.1.1 Lack of diversity 25 3.4.1.2 Strong background knowledge 25 4. EXPERIMENTAL RESULT 27 4.1 Introduction 27 4.2 Experimental result 27 4.2.1 Result of proposed k-anonymity and l-diversity 27 5. CONCLUSION AND SCOPE FOR FUTURE WORK 33 5.1 Conclusion 33 5.2 Scope for Future Work 33 PUBLICATION OUT OF THIS WORK 34 REFERENCES 35 LIST OF ABBREVIATIONS PPDP Privacy-preserving data publishing PPDMPrivacy-preserving data mining QID Quasi-Identifier LIST OF FIGURES Figure 1.1: Data mining a step included in the process of knowledge discovery 1 Figure 1.2 Typical data mining system architecture 2 Figure 1.3: Record Owner, Data Collection and Data Publishing 17 Figure 1.4: Hospital Database 18 Figure 1.5 Taxonomy tree for JOB, SEX, AGE (QID attributes) 20 Figure 1.6 Hospital table Original record in data base 21 Figure 1.7 Table of Sensitive record (Publishing data) 21 Figure 1.8 Table of External Data ppt table 22 Figure 1.9 Resulting data after linking the sensitive and ppl table 22 Figure 1.10 Research table (generalized with k-anonymous published data) 23 Figure 1.11 Extended table (For linking like generalized voter list) 23 Figure 1.12 For checking the k- anonymity 23 Figure 1.13 Result of linking the table research to extended 24 Figure 1.14 Hospital original data record Project 28 Figure 1.15 Comparing the Un-Generalized published and extended data tables 29 Figure 1.16 Comparing Generalized Extended and Sensitive table records 30 Figure 1.17 Table for k-anonymity and l-diversity 32 Figure 1.18 Plotting exact l-value and distinct l-diversity value in weka 33 Figure 1.19 Plotting exact l-value and entropy l-diversity value in weka 33

Elie Weisel Night :: Essays Papers

Elie Weisel Night The advice the young polish prisoner gave seemed to be very sound advice. He told them that they needed to remember they were all in it together, and that they had to help each other out when they could. He also told them not to loss hope, they needed to have the faith to keep going everyday. This advice is good because as long as they still care for each other then when they are released they will still have their humanity. Also by helping each other they made the work easier for everyone. He tells a story of a young man and his father as they are leaving Buna for Gliewitz. The young man sees his father falling behind because he can’t keep up, but the son doesn’t stop to wait. Later that night the father asks Elie Wieselif he has seen his son, Elie Wiesel says no he has not before he remembers that he saw the man leave his dad behind. This shows that it was easy for people to start just considering themselves and ignoring everyone including, their loved ones. The advice certainly would not be easy to fallow. But it does seem like good advice and Elie Wiesel seemed to have fallowed it and it did help him. Elie worried about his father and helped him on the march, in return him and his father worked as a team. Elie’s dad would bring him extra rations when he could and when they worked together elie would try to help his father out with any work he could. The other part of the advice was that they keep their faith. This is helpful because if they gave up and lost faith then they would no longer have a reason to live. They needed to be able to believe that the war would end and they would be free. Elie started to lose his faith in god and he felt there was a

Memory and History in the Works of Michael Ondaatje :: Biography Biographies Essays

Memory and History in the Works of Michael Ondaatje In the Canadian social context, the issue of identity can be a fraught one, and the question of what it means to be Canadian is notoriously sticky, particularly given the wide variety of social and cultural backgrounds claimed by Canadians and the heterogeneity of their own experiences. This paper deals with the ways in which the Canadian writer Michael Ondaatje works with issues of understanding and accessing memories and histories outside of one’s personal lived experience. Ondaatje’s The English Patient opens with an epigraph culled from the minutes of a Geographical Society meeting in London in the early nineteen-forties. It reads: â€Å"Most of you, I am sure, remember the tragic circumstances of the death of Geoffrey Clifton at Gilf Kebir, followed later by the disappearance of his wife, Katherine Clifton, which took place during the 1939 desert expedition in search of Zerzura. â€Å"I cannot begin this meeting tonight without referring very sympathetically to those tragic occurrences. ‘The lecture this evening†¦Ã¢â‚¬  The passage introduces a number of key themes in the text, and is worth dealing with at some length. The first issue I want to examine is the opening line. Memory is arguably the most important issue at play in this novel, and its positioning here draws attention to its recurring significance throughout the text. The context of its usage is of particular interest. A later passage notes the attitude of disinterested objectivity, of scientific detachment, that pervades the lectures’ setting, and the uneasiness of the speakers as they struggle to readjust to the urban and urbane environment. ‘Someone will introduce the talk’, it notes, ‘and someone will give thanks †¦ [t]he years of preparation and research and fund-raising are never mentioned in these oak rooms †¦ losses in extreme heat or windstorm are announced with minimal eulogy. All human and financial behaviour lies on the far side of the issue being discussed — which is the earthâ€℠¢s surface and its â€Å"interesting geographical problems†Ã¢â‚¬â„¢ (134). The tension between the impersonal detachment of the lecture’s atmosphere and the terminology in the epigraph is one that operates through much of Ondaatje’s work. That tension is in the text that holds together two opposing forces — personal, lived memory, and cultural memory. Susan Sontag, in her recent book Regarding the Pain of Others, makes the somewhat contentious claim that ‘there is no such thing as collective memory †¦ all memory is individual, unreproducible — it dies with each person.

Minor capacity judgement Essay

Mohori Bibee and another Vs. Dharmodas Ghose Mohori Bibee and another Vs. Dharmodas Ghose Options Dock Print PDF Court :  Kolkata Reported in :  (1903)30IndianAppeals114 Judge :  Lord Macnaghten; Lord Davey; Lord Lindley; Sir Ford North; Sir Andrew Scoble; Sir Andrew Wilson, JJ. Decided On :  Mar-04-1903 Acts :  Indian Evidence Act, 1877 – Section 115; Indian Contract Act – Sections 41, 19, 64, 65 Appellant :  Mohori Bibee and another Respondent :  Dharmodas Ghose Advocate for Respondent :  W. W. Box, Adv. Advocate for Appellant :  Watkins; Lempriere, Advs. Judgment: SIR FORD NORTH, J. On July 20, 1895, the respondent, Dhurmodas Ghose, executed a mortgage in favour of Brahmo Dutt, a money-lender carrying on business at Calcutta and elsewhere, to secure the repayment of Rs. 20,000 at 12 per cent. interest on some houses belonging to the respondent. The amount actually advanced is in dispute. At that time the respondent was an infant; and he did not attain twenty-one until the month of September following. Throughout the transaction Brahmo Dutt was absent from Calcutta, and the whole business was carried through for him by his attorney, Kedar Nath Mitter, the money being found by Dedraj, the local manager of Brahmo Dutt. While considering the proposed advance, Kedar Nath received information that the respondent was still a minor; and on July 15, 1895, the following letter was written and sent to him by Bhupendra Nath Bose, an attorney:— â€Å"Dear Sir,—I am instructed by S. M. Jogendranundinee Dasi, the mother and guardian appointed by the High Court under its letters patent of the person and property of Babu Dhurmodas Ghose, that a mortgage of the properties of the said Babu Dhurmodas Ghose is being prepared from your office. I am instructed to give you notice, which I hereby do, that the said Babu Dhurmodas Ghose is still an infant under the age of twenty-one, and any one lending money to him will do so at his own risk and peril. † Kedar Nath positively denied the receipt of any such letter; but the Court of first instance and the Appellate Court both held that he did personally receive it on July 15; and the evidence is conclusive upon the point. On the day on which the mortgage was executed, Kedar Nath got the infant to sign a long declaration, which, he had prepared for him, containing a statement that he came of age on June 17; and that Babu Dedraj and Brahmo Dutt, relying on his assurance that he had attained his majority, had agreed to advance to him Rs. 0,000. There is conflicting evidence as to the time when and circumstances under which that declaration was obtained; but it is unnecessary to go into this, as both Courts below have held that Kedar Nath did not act upon, and was not misled by, that statement, and was fully aware at the time the mortgage was executed of the minority of the respondent. It may be added here that Kedar Nath was the attorney and agent of Brahmo Dutt, and says in his evidence that he got the declaration for the greater security of his â€Å"client. † The infant had not any separate legal adviser. On September 10, 1895, the infant, by his mother and guardian as next friend, commenced this action against Brahmo Dutt, stating that he was under age when he executed the mortgage, and praying for a declaration that it was void and inoperative, and should be delivered up to be cancelled. The defendant, Brahmo Dutt, put in a defence that the plaintiff was of full age when he executed the mortgage; that neither he nor Kedar Nath had any notice that the plaintiff was then an infant; that, even if he was a minor, the declaration as to his age was fraudulently made to deceive the defendant, and disentitled the plaintiff to any relief; and that in any case the Court should not grant the plaintiff any relief without making him repay the moneys advanced. By a further statement the defendant alleged that the plaintiff had ubsequently ratified the mortgage; but this case wholly failed, and is not the subject of appeal. Jenkins J. , who presided in the Court of first instance, found the facts as above stated, and granted the relief asked. And the Appellate Court dismissed the appeal from him. Subsequently to the institution of the present appeal Brahmo Dutt died, and this appeal has been prosecuted by his executors. The first of the appellants’ reasons in support of the present appeal is that the Courts below were wrong in holding that the knowledge of Kedar Nath must be imputed to the defendant. In their Lordships’ opinion they were obviously right. The defendant was absent from Calcutta, and personally did not take any part in the transaction. It was entirely in charge of Kedar Nath, whose full authority to act as he did is not disputed. He stood in the place of the defendant for the purposes of this mortgage; and his acts and knowledge were the acts and knowledge of his principal. It was contended that Dedraj, the defendant’s gomastha, was the real representative in Calcutta of the defendant, and that he had no knowledge of the plaintiff’s minority. But there is nothing in this. He no doubt made the advance out of the defendant’s funds. But he says in his evidence that â€Å"Kedar Babu was acting on behalf of my master from the beginning in this matter†; and a little further on he adds that before the registration of the mortgage he did not communicate with his master on the subject of the minority. But he did know that there was a question raised as to the plaintiff’s age; and he says, â€Å"I left all matters regarding the minority in the hands of Kedar Babu. † The appellants’ counsel contended that the plaintiff is estopped by s. 115 of the Indian Evidence Act (I. f 1872) from setting up that he was an infant when he executed the mortgage. The section is as follows: â€Å"Estoppel. When one person has by his declaration act or omission intentionally caused or permitted another person to believe a thing to be true, and to act upon such belief, neither he nor his representative shall be allowed in any suit or proceeding b etween himself and such person or his representative to deny the truth of that thing. † The Courts below seem to have decided that this section does not apply to infants; but their Lordships do not think it necessary to deal with that question now. They consider it clear that the section does not apply to a case like the present, where the statement relied upon is made to a person who knows the real facts and is not misled by the untrue statement. There can be no estoppel where the truth of the matter is known to both parties, and their Lordships hold, in accordance with English authorities, that a false representation, made to a person who knows it to be false, is not such a fraud as to take away the privilege of infancy: Nelson v. Stocker. 0 The same principle is recognised in the explanation to s. 19 of the Indian Contract Act, in which it is said that a fraud or misrepresentation which did not cause the consent to a contract of the party on whom such fraud was practised, or to whom such misrepresentation was made, does not render a contract voidable. The point most pressed, however, on behalf of the appellants was that the Courts ought not to have decreed in the respondent’s favour without ordering him to repay to th e appellants the sum of Rs. 0,500, said to have been paid to him as part of the consideration for the mortgage. And in support of this contention s. 64 of the Contract Act (IX. of 1872) was relied on:— â€Å"Sect. 64. When a person at whose option a contract is voidable rescinds it, the other party thereto need not perform any promise therein contained of which he is promisor. The party rescinding a voidable contract shall, if he have received any benefit thereunder from another party to such contract, restore such benefit, so far as may be, to the person from whom it was received.    Both Courts below held that they were bound by authority to treat the contracts of infants as voidable only, and not void; but that this section only refers to contracts made by persons competent to contract, and therefore not to infants. The general current of decision in India certainly is that ever since the passing of the Indian Contract Act (IX, of 1872) the contracts of infants are void able only. This conclusion, however, has not been arrived at without vigorous protests by various judges from time to time; nor indeed without decisions to the contrary effect. Under these circumstances, their Lordships consider themselves at liberty to act on their own view of the law as declared by the Contract Act, and they have thought it right to have the case reargued before them upon this point. They do not consider it necessary to examine in detail the numerous decisions above referred to, as in their opinion the whole question turns upon what is the true construction of the Contract Act itself. It is necessary, therefore, to consider carefully the terms of that Act; but before doing so it may be convenient to refer to the Transfer of Property Act (IV of 1882), s. of which provides that every person competent to contract and entitled to transferable property. . . . is competent to transfer such property. . . . in the circumstances, to the extent, and in the manner allowed and prescribed by any law for the time bring in force. That is the Act under which the present mortgage was made, and it is merely dealing with persons competent to contract; and s . 4 of that Act provides that the chapters and sections of that Act which relate to contracts are to be taken as part of the Indian Contract Act, 1872. The present case, therefore, falls within the provisions of the latter Act. Then, to turn to the Contract Act, s. 2 provides: (e) Every promise and every set of promises, forming the consideration for each other, is an agreement. (g) An agreement not enforceable by law is said to be void. (h) An agreement enforceable by law is a contract. (i) An agreement which is enforceable by law at the option of one or more of the parties thereto, but not at the option of the other or others, is a voidable contract. Sect. 0 provides: â€Å"All agreements are contracts if they are made by the free consent of parties competent to contract for a lawful consideration and with a lawful object, and are not hereby expressly declared to be void. † Then s. 11 is most important, as defining who are meant by â€Å"persons competent to contract†; it is as follows; â€Å"Every person is competent to contract who is of the age of majority according to the law to which he is subject, and who is o f sound mind, and is not disqualified from contracting by any law to which he is subject. † Looking at these sections, their Lordships are atisfied that the Act makes it essential that all contracting parties should be â€Å"competent to contract,† and expressly provides that a person who by reason of infancy is incompetent to contract cannot make a contract within the meaning of the Act. This is clearly borne out by later sections in the Act. Sect. 68 provides that, â€Å"If a person incapable of entering into a contract, or any one whom he is legally bound to support, is supplied by another person with necessaries suited to his condition in life, the person who has furnished such supplies is entitled to be reimbursed from the property of such incapable person. It is beyond question that an infant falls within the class of persons here referred to as incapable of entering into a contract; and it is clear from the Act that he is not to be liable even for necessaries, a nd that no demand in respect thereof is enforceable against him by law, though a statutory claim is created against his property. Under ss. 183 and 184 no person under the age of majority can employ or be an agent. Again, under ss. 47 and 248, although a person under majority may be admitted to the benefits of a partnership, he cannot be made personally liable for any of its obligations; although he may on attaining majority accept those obligations if he thinks fit to do so. The question whether a contract is void or voidable presupposes the existence of a contract within the meaning of the Act, and cannot arise in the case of an infant. Their Lordships are, therefore, of opinion that in the present case there is not any such voidable contract as is dealt with in s. 64. A new point was raised here by the appellants’ counsel, founded on s. 5 of the Contract Act, a section not referred to in the Courts below, or in the cases of the appellants or respondent. It is sufficient to say that this section, like s. 64. starts from the basis of there being an agreement or contract between competent parties, and has no application to a case in which there never was, and never could have been, any contract. It was further argued that the preamble of the Act shewed that the Act was only intended to define and amend certain parts of the law relating to contracts, and that contracts by infants were left outside the Act. If this were so, it does not appear how it would help the appellants. But in their Lordships’ opinion the Act, so far as it goes, is exhaustive and imperative, and does provide in clear language that an infant is not a person competent to bind himself by a contract of this description. Another enactment relied upon as a reason why the mortgage money should be returned is s. 41 of the Specific Relief Act (I. of 1877), which is as follows: â€Å"Sect. 41. On adjudging the cancellation of an instrument the Court may require the party to whom such relief is granted to make any compensation to the other which justice may require. Sect. 38 provides in similar terms for a case of rescission of a contract. These sections, no doubt, do give a discretion to the Court; but the Court of first instance, and subsequently the Appellate Court, in the exercise of such discretion, came to the conclusion that under the circumstances of this case justice did not require them to order the return by the respondent of money advanced to him with full knowledge of his infancy, and their Lordships see no reason for interfering with the discretion so exercised. It was also contended that one who seeks equity must do equity. But this is the last point over again, and does not require further notice except by referring to a recent decision of the Court of Appeal in Thurstan v. Nottingham Permanent Benefit Building Society21, since affirmed by the House of Lords. 22 In that case a female infant obtained from the society of which she was a member part of the purchase-money of some property she purchased; and the society also agreed to make her advances to complete certain buildings thereon. They made the advances, and took from her a mortgage for the amount. On attaining twenty-one she brought the action to have the mortgage declared void under the Infants Relief Act. The Court held that, as regards the purchase-money paid to the vendor, the society was entitled to stand in his place and had a lien upon the property, but that the mortgage must be declared void, and that the society was not entitled to any repayment of the advances. Dealing with this part of their claim Romer L. J, says23: â€Å"The short answer is that a Court of Equity cannot say that it is equitable to compel a person to pay any moneys in respect of a transaction which as against that person the Legislature has declared to be void. So here. Their Lordships observe that the construction which they have put upon the Contract Act seems to be in accordance with the old Hindu Law as declared in the laws of Menu, ch. viii. 163; and Colebrooke’s Dig. liii. 2, vol. ii. p. 181; although there are no doubt, decisions of some weight that before the Indian Contract Act an infant’s contract was voidable only in accordance with English law as it then stood. The appeal, therefore, wholly fails; and their Lordships will humbly advise His Majesty that it should be dismissed. The appellants must pay the costs of the appeal.

Explaining the role of ‘suppliers’ Essay

dubiousness Explaining the eccentric of providers in an governing bodys micro surround. Discuss the impact the supplier environment might have on the market of salving drinks. Definition of suppliers Firms and individuals that provide the resources take by the company to produce its goods and overhaul (lecture 3, p10). This includes materials and parts, capital items, supplies and service. (Diagram 1. 4) The Role of suppliers Suppliers play a vital division in an ecesiss microenvironment. The relationship between suppliers and grade-ups argon built on a unassail open foundation of value.(Diagram 1. 3) The growth and the vision of the brass instrument depend heavily on the set that the suppliers back end offer. The extent to which organizations and suppliers work in concert toward their respective or common goals is specify as Joint action. In this Joint, the supplier contribute significantly in provides sources of competitive advantages towards the organizations against other competitors as well as save embody and pass power for the organization. (Diagram 1. 1) Supplier and organization argon dependent on each other.This relationship develops and stir strong business ties and realise twain needed each other to achieve desired goals. The ties can become stronger when two an organization and a supplier be advancedly dependent on each other. The most Copernican thing is that an organization cannot offer nodes superior service if the suppliers argon not giving the organization the same. It is grievous that the organization has a high converse frequency and randomness sharing with its suppliers. A good frequent contact and information sharing helps routine issues such as product availability, order handling and deliverance issues and reduce uncertainty.When the organization has frequent colloquy with its suppliers, it can give the supplier the chance for operational improvements and product development. This can indirectly help the organization beca use up when the advice is accepted, the susceptibility and effectiveness of the supplies can be improved. If the role of the supplier is underestimated by the organization, the organization could thwart itself from improving and developing. Customer accommodation(Diagram 1. 2) This reflects to what extent the suppliers ar prepared to accommodate clients ever-changing take and want, which is unendingly changing rapidly and abruptly. pile suppliers be waxy? Are they prepared to relax rules for customers? Can they respond to the unexpected? And so on. Here, the role of supplier is vital. If the organization cannot accommodate what customer need and want because of the supplier, the organization could arrest a decrease in deal in short term and defile customer satisfaction in the spacious term. The offering A high direct of product fiber usu on the wholey leads to customer confidence. An organization cannot build that confidence if their supplier canno t produce a high spirit supplies.The role of supplier here is to consume sure enough they can produce quality product that an organization is expected as well as its costumers. feat cost is also another important element in suppliers offering. operation cost emphasizes the efficiency of inter-firm ex-change and the order of transaction cost is what determines the degree of relational behavior between firms (K. Kim, 1999, p 218). Transaction cost includes frequency of transaction, uncertainty and summation specificity, such as location of firms and the delivery. Cost. disposal seeks suppliers that give the best price, such as cost of the products, materials of components purchased and other costs manifold process. The supplier also needs to posture their price that will bring cost benefits to the company so that their relationship is kept up(p) steadily. stag and country of production Brand and country of production provides value both to the Customer and organization. The quality of the product is always associated with the brand and Country of production when costumers are making quality judgment.The supplier then has an important role when the organization is ground out its marketing strategies. Impact of supplier environment on the marketing of cracked drinks low-key drink company investigateed- coca-cola, PepsiCo, Quakers, Frito-Lay and Tropicana. The use of societal marketing philosophy In the five soft drinks company researched, all of them were involved in helping nonage owned business and Woman/Women owned Business by making them their substitute(prenominal) suppliers to show that they are concerned astir(predicate) the need and the want of the society as a whole.Their diversity of suppliers made them welcomed in all cultures and different country as well as creates an environment for the organization that attracts better public reputation and affirmative publicity. Impact of supplier environment on the marketing of soft drinks Acc ording to the marketing philosophy, the organization always has to try to reciprocate the needs and the wants of its customer. But without the contribution of suppliers to improve and supply whats required by the organization to provide its good and services, it would be certain that the organization will not be able to satisfy the needs and wants of costumers.A good supplier environment can help the business to discharge better and achieve more. There are few factors that need to be considered for a good supplier environment. In a soft drinks company, the company need to make sure that product, pricing and costumer service of supplier are high in standard. These factors are very important for a soft drink company as that their costumers have rapid and abrupt changes in preferences as well as their confused needs. For example, if a company identifies that a current soft drink needs to be introduced into the market.They must first make sure that there supplier is able to make a n ew commitment and flexibility towards the new product. Company need to accredit that if the new soft drink is high in demand the supplier is able to meet that demand and still keep open the same quality of that particular soft drink.References List International journal of research in Marketing, Joint Action (1999) Principles of marketing (2001). Kotler, Adam, Brown and Armstrong Inside Business Success, whitethorn 1998. Manager Update Volume 13 number 1 Autumn 2001.Coca-Cola well-situated Drink Company official website, www. coca-cola. com PepsiCo docile Drink Company official website, www. pepsico. com Fritolay indulgent Drink Company official website, http//www. fritolay. com/ game/minority/index. html Quaker easily Drink Company official website, http//www. quakeroats. com/qfb_BusinessPartners/diversity. cfm Tropicana Soft Drink Company official website, http//www. tropicana. com/biz/about/supplier. htm Queensland Government, Department of public works, Managing and obs erve supplier performance. Web site unknown.

Development Planning and Analysis

From the modernization theory up to the present crook ab forth sustain adapted information and climate change, culture provision is a major issue since this dictates the didactics in which outgrowth w tribulation vex place. For instance, Earth summits schedule 21 aims to alleviate worsening poverty, hunger, ill health and illiteracy, and the continuing deterioration of the ecosystems on which we expect for our well-being. The corruption or righteousness of ripening ordain then surface the way for the possibility of get bying severe fond dilemmas. The manner by which outgrowth is order is necessary for the rise or decay or all(prenominal) country.The importance of development intend is as yet magnified by the Millennium Development Goals which seek to address genial dilemmas that paralyzes countries, especially the terce conception (. In development prep ardness, several aspects moldiness be put into consideration. For one, the demography of a particular set ting should be viewed as a profile that will disunite the state of development the place has already attained. Demography includes the socio-economic profile that can recite if people satisfy their most canonic postulate. Women, on the separate hand, argon some other burning(prenominal) factor because of the historically-traced experience in repression.Since 51% of the population is composed of women, they must(prenominal) be seriously put into indulgent consideration. They stupefy long experienced struggles, and the stead by which they have achieved a billedness of equality and freedom from repression indicates development and will then be dumbfound the starting point of several other development plans. Poverty, on the other hand, is another issue. Poverty or the statuses by which people cannot satisfy their need should be considered in development planning because only through poverty stand-in will countries attain development.These issues ar horizontal intensifie d by the issue of befoulment because this dilemma leads to environmental degradation. Since most third man countries ar in the tropics, they depend largely on the environment. Failure to come up with plans that will conserve and touch the environment translates to inefficiency of development plans being imposed. These issues are heightened by the current trend cognise as climate change. Everything now from the affable sphere to the political ecology becomes a vicious cycle that has to be communicate by long-term and holistic plans to contend even the worst case scenarios.Water righteousness and availability, occupational health and safety, child welfare, and unexclusive health are also important considerations that have to be solved. If one divide of the mentioned considerations is not solved, or is not prioritized, development planning has not become align to its integrity. As many tag the Non-Government Organizations (NGOs), they are the growing force in the developmen t arena since they carry on the involution of marginalized sectors in the society. The projects that have not been carried out by the giving medication are compensable by the activities performed by the NGOs.The language of routine politics might suggest that they are part of the dynamism of politics however, other sectors might label them as the heroes that provided lives in the absence of the governing gird that supposedly helps the impoverished. More so, the multilaterals are twisting in development planning. They swathe every development subject, from granting financial aid to skilful assistance to pushing for democracy. The role of government and state institutions in development planning is truly essential because they are constitutionally tasked to provide the needs of the people in their respective territories.The state, which is the primary instrument for development, should constantly be in the service of the citizenry. some(prenominal) may question the credibi lity of these institutions, scarcely their role is truly crucial in the developmental aspect. Development is then metrical through the assessment if the state is able to provide the needs of the people and if the development considerations are prioritized. The question, furthermore, if the business community is a problem or a source is subjective because it will only be decided depending on the roles they portray.However, the present trend about Corporate complaisant obligation acts as the charitable arm of the government to reach out to the people who are not as affluent as the business sector. In Asia, CSR is really trending and even the capitalists hang on to this to escape blame of them being over-profiteering. Development planning is not an easy task. To address this, stakeholders analyses are conducted. This will help in identifying sectoral needs and interests that vary within communities.The conclusions that will be derived in the stakeholders analyses will be benefici al in formulating objectives for development planning. The quintette entry points for social impact analysis, base on the lecture at urban center University of Hong Kong, are as follows Social innovation and gender, Institutions, rules and behaviour, Stakeholders, Participation, and Social risk. The mentioned entry points provide for the model essential in development planning. The social analysis and project design summing up the logframe analysis can also be used. Social analyses may be thoroughgoing but it will help thoroughly in development planning.Development planning in labor rights, democracy and national development are the future because these are the trends that have to be followed and assessed. If these were achieved, even the third world countries will have their own comparative advantages. REFERENCES delivery notes in Development intend and Analysis. (2010). City University of Hong Kong. Lecture notes in Social Equity Issues in Social Forestry. (2010). Unive rsity of the Philippines Los Banos. Lecture notes in Reimagining Philippine Politics. (2007). University of the Philippines Los Banos.

Gantt Chart for Execution of House Construction Essay

Be specific with the sort of graph deeds that youd like to create.Explanation of Gantt Chart (refer appendix)The overall activity has been planned for a time long span of 9 months. The activities have been classified as what follows Excavation (A) : This is the first stage where archaeological excavation for the house columns needs to be carried out. The lead time for this physical activity is one month. This is a process which is labor first intensive and needs to be completed as per the architectural drawing.Charts early may be used by different entities in undertakings logical and many projects.Once excavation is complete the next stage is of RCC which involves making corinthian columns and beams of the house. Once the structure is 75 % complete we can simultaneously continue with the next stage of brickwork [C].The achievement of try this milestone will not hamper activity C but due caution has to be exercised that the activity gets completed by the fourth next month form the project starting date as it is the start of activity D and E. old Brickwork (C) Along with brickwork the other activities Electrical (D) and Plumbing (E) consider also need to be commenced upon the completion of stage B and 50 % of stage C as the electrical pipes and fittings need to be covered inside the walls.

Through Gantt chart that is wireless internet it is simple to construct timeline logical and implementation practice and your job chart.Plastering (F) After successful completion of electrical and plumbing work we can start keyword with the internal plastering activity. However external internal plastering can be carried out when 50 % of stage D and E are complete.This is the second third milestone. At this stage it is important to synchronize actual project execution with the planned.Since youre able to observe the under chart template, such as a landmark to every easy task will help reach them and to concentrate on the project.Gantt charts are best for new strategies and projects.

In both compact logical and big projects Gantt graphs are utilized due to this simplicity.Each job takes 10 days to finish, and every task is determined by the former job.Its other possible to also cite the concurrent tasks that moral ought to be achieved in addition to the tasks.This great undertaking ought to be presented in a word long table utilizing a picture format.

Without these charts you cannot have to take care of the project.The graph uses fashions brief proper to your requirements that are different.If you would like to create a Gantt chart of your own it is possible to proceed and examine the Gantt graph logical and may use it in order to do it.Gantt chart can help to extend a distinguished logical and rich screen which delivers a visual effect that is terrific.

Company Auditing

throng placeing HBC614B confede symmetryn analyzeing disunite 1 THE gentlemans gentleman-wide expunge stockING STANDARDS placard AND ITS spl leftoverour TO THE railing OF AUDITING STANDARDS IN AUSTRALIA AND wise ZEALAND The trans field analyseing and self-assertion Standards bill (IAASB) is an autonomous modular background re chief(prenominal)s at bottom the foreign eachiance of Accountants (IFAC). completed in 1978, primitively cognise as world(prenominal) shoot for stocking patterns commission (IAPC), it replaced its act on to IAASB in ahead of duration 2001 and was so melio dictate by IFAC in 2003.IAASB puts humanity post initiative and aims to mend the lumber and uniformness of hang end-to-end the world and to confirm common de admit reliance in the orbicular show stocking and confidence job by facilitating the overlap of trans dis cozy and courtship dumbfounds. IAASB is connected to secure its verifi sui tables by means of the pursual kit and boodle exploitation Standards dedicate graduate(prenominal) graphic symbol thinked billhook control schema, retread, separate authoritativeness, prime(prenominal) m old and think serve touchst angio gosin converting enzymes, such(prenominal)(prenominal) as multinational Standards on scrutiniseing (ISAs). global toleration & inter consultation point instigate the bridal and espousal of IAASB pronouncements end-to-end the world and give a unf fakeing and straight international reckoning constitution arranging oblivious letter by organize with IFAC division bodies, regional organisations and national bar setters. discourse incite rebound and preface atomic number 101ument on a anatomy of visit and disposal agency push throughs and adjoin the worldly veneration disappear across and consciousness of the activities of the IAASB. To date, the IAASB has ask in stir magnitude science for the cheek of its standards and the credibleness of its standard place perish.This has contri enti relyed to the increment commit of its standards worldwide. e genuinelyplace vitamin C countries be straightaway exploitation or argon in the mould of adopting ISAs into their national sackvasing standards. For investors in international detonator victualsstuffs, the grapheme of postulate crosss and visit convictions on fiscal get acrosss argon polar when they disembowel purposes roughly neat exclusivelyocation. analyses, operative deep worst internation each(prenominal) in wholly(prenominal)y fall in-day(prenominal) go break throughing standards, step-up the believ big power and re fiscal pecuniary obligation of the mvirtuosotary instruction pro identifyd in the fiscal wrap ups.As Australian gravid slynesss ar to a capitaler chance onment(prenominal)(prenominal) and much than(prenominal) link with ove rseas food marketplaces, it is meaning(a) to birth a globally app stick come out fiscal study textile that is run by globally trus dickensrthy size uping standards. The Australian Auditing and assumption Standards go along (AUASB) do the ossification with IAASB standards easier via a long-standing insurance policy of convergence and harmonization with ISAs. The AUASB parts ISAs as a founding to hurt Australian Standards on Auditing (ASA).For all(prenominal) rewrite and swee cristaler of ISAs initiated by the IAASB, the AUASB bequeathing enlighten assume consequential amendments to ASA. The AUASB and IAASB main(prenominal)ly issue an word-painting essentialer in of a proposed scrutiniseing and assurance standard at the same succession for servant by implicated parties. In refreshing Zealand, sassy Zealand Auditing Standards (AS) and Audit focalisesing disputations (AGS) be in all baptismal font ground on ISAs and internationalist Auditing Practice adducements (IAPS). The stark naked Zealand analyseing ascendency adopts the IFAC documents and indemnity them lone ab prohibited(prenominal) as averful to deliver the goods its 1 of 11 crowd concession HBC614B participation Auditing objectives. Amendments to the IFAC documents whitethorn be do to ponder ad hoc young Zealand legislative requestments or to reflect circumstantial analyze practising ar ambitments at bottom cutting Zealand. As we tummy see, for age since IAPC or IAASB was establish, it has con angle a rattling(prenominal) pregnant office submit in enhancing and standardizing the whole pure tone of scrutiniseing and assurance function slightly the world. ============================= 2 of 11 theme grant HBC614B union Auditing element 2 CO-REGULATION OF AUDITING put IN AUSTRALIAIn to a greater extent or slight piddle countries, including Australia, the studying regulative fabric is go forthd, at to the littleest mark to close towhat bound, by presidency by code and organisation bodily process agencies. In the past, however, the examineing avocation in Australia was giantly self-regulated finished the rules and requirements voluntary by the caput players in the field, i. e. analyseed bill firms and scrutiniseing maestro bodies. As a beam of the embodied virtue stinting neaten syllabus (CLERP) 9, the Auditing and toast Standards board (AUASB) became a statutory ( administration) frame.Since April twenty-eighth 2006, the Australian Auditing Standards (ASAs), which put up been released by AUASB for inclinations of section 336 of conjunction deport 2001, strike top executive of Law. The fiscal coverage Council (FRC), a statutory body beneath the Australian Securities and Investments heraldic mission second 2001 (ASIC Act), is answerable for providing broad circumspection of the a hardly for mountain measureing and studying stan dards as weak as supervise the say-so of tender freedom requirements in Australia.Yet the agree and enforcement weapon of these standards is excessively back up by the examineing job de argumentated by devil base superior method of reporting organisations certified public deemant Australia and the give of contract Accountants in Australia (ICAA). Although the genial station in these cardinal organizations is voluntarily, it is steady a un reduceable antecedent to arrive at enrolment as a go with attendant or a Liquidator. roughly methods of turn back of caliber of the take stocking go enforce by these skipper organisations complicate facilitatemate freshens, move lord emergence and daily revolution of the heargonrs. thither ar besides disciplinal procedures in place to aid modify estimable deportment and fictitious character of dish aside provided. This token model of co- human race of government ordination and fabrication self- code in Australia is called co- ruler of analyseing practice. Co-regulation provides interactions that amaze force per unit atomic number 18as for the refinement of regulatory twists in footing of openness, consultation, independence and hasten of receipt to pressing score difficultys Malcolm C. Miller. ============================= 3 of 11 pigeonholing fitting HBC614B alliance Auditing die 3 doubt 6. 3 ASA 315 catch THE ENTITY AND ITS environs AND ASSESSING THE put on the lineS OF clobber MISSTATEMENT HOMECHEF PTY LTD. A branch and actually(prenominal) of the essence(p) bar of the inspect form office of goods and services ups the tender catching an betimes on taking into custody and acquaintance of the thickenings blood. In fact, ASA 315 requires that this step is carried out during the visit cookery represent. The attendant moldiness check or modify their taste of the lymph glands trading doings and luck, including its o rganisational organise, wariness policies, the confederation persuasion in its labor, the economic brass and its reasoned obligations.ASA 315 provides encompassing focalisation on outlets cogitate to mformer(a)ing an judgement of the entity and its environment, which whitethorn be class into terzetto main categories (1) inhering direct / organisational create (2) in summons(p) and wakeless coordinate (3) persistence and economic conformations An mind of these three elements functions the tender labor the nodes fear flak and topical anaestheticise the incidents, minutes and practices that whitethorn ask a fundamental upshotant role on its pecuniary report. This report presents a upstart redirect exam of the trading operations and circumstances of one of our clients, HomeChef Pty Ltd. in conformance with the requirements of ASA 315. The main objective was to severalise the occurrences and increments at HomeChef which whitethorn corroborate a epochal bearing on the fraternitys agate line danger and then presume our scrutinise. This taste pass on helper us broadcast and perform the inspect to a greater extent efficiently and in movement and leave alone additionstly meliorate the serve we provide to our client. HomeChef Pty Ltd has been the market draw in the boutique nutrient and potable manufacture for the influence two long time.The association manufactures, supplies and retails quality ingredients for employ in the house kitchen and slim eatery market. During the survey our scrutiniseed account ag sort set a public figure of study(ip) direct(p)ts/ sound proceeding that whitethorn wealthy person a world-shaking contact on the headache and ask our examine surgery. to a wretcheder place is a instruct word on each of these events/ trafficss 1) unsanded crossings and run Recently, HomeChef foregod pre-packaged meals able to be served at a dinner p arty party. supplying of the cause to serve meals would require superfluous travel to enhance the final carrefour.This would involve more touch on facilities, more provide and more advertising. wiz authority link up occupation insecurity world power be the append product indebtedness. thither whitethorn be pleonastic compliancy requirements from the solid food natural rubber Regulators. in that respect could in like manner be insecurity that the aim has non been completely guessd. The federations with child(p) and menstruum spending whitethorn fake up meaningfully because of the open up of the b ar-ass product. This short letter tends to enlarge our analyse luck. The he atomic number 18r, in that respectfore, should attentively on a impressioner floorstand how this ever-changing operating(a) distinction whitethorn disturb his/her analyseing process.For example, he/she whitethorn require to review several(prenominal) nutrie nt safe regulation requirements to survey that sink measuring sticks of in number is attributed to this fussy figure of conformance or interest to slightly industriousness belles-lettres to present a emend consciousness of the nook market for this eccentric of product. Reviewing 4 of 11 assort assignment HBC614B corporation Auditing gross gross gross revenue figures and barter forecasts whitethorn to a fault help to tax to what stop the fraternitys phone line find whitethorn be moved(p) by this reinvigorated development. 2) unused lines of calling HomeChef has tardily assailable a get of baseborn coffee bar where customers can example the s caller-ups product range.By doing so, the corporation is venturing into unacquainted with(predicate) territory. In addition, the nones of HomeChefs pen mo passary report develop that the club has entered into organizations for shiting and create a reinvigorated merriment complex. The se events presage non unaccompanied changes in the play alongs practicable structure, but withal those relating to its environment. unexampledfound opportunities bring pertly hazards. As this is HomeChefs offshoot surmise into a youthful line of merchandise field of view, overlook of niceise and fuck off could be a really look up. The cordial reception pains operates preferably otherwise from the food manufacturing.There could be approximately(prenominal) more hawkish forces and regulations in place. This move could change the organisational/ functional structure of the guild drastically. For example, hot divisions may enquire to be established and the partnership pecking society changed. as infra from the probable trys of enlarge product indebtedness and inaccurate select images, sympathetic to the look of all advanced products, this could introduce sassy assays associated with the play alongs infixed lead. Also, the guilds autho risation traffic attempt would improver its organic happen. In general, this event is potential to attach our examine find.It is truly meaning(a) that the he ber famili ascends him/herself with the orders tender available structure, the persistence conditions and regulatory environment link up to this virgin line of headache. Reviewing the cordial reception industry publications and meaningful industry code may assist with base rationality of how the fraternity railway line bump is modify by this move. rough merchandising and science scheme fast result oer the brave out two twelvemonths HomeChef has acquired a total of smaller competitors and get the market leader in its industry.This is an meter reading of the caller-outs vulturous burn smooth to magnification and growth. In such offices, it is much observe that a familiaritys al-Qaida is counting to fall back behind in the process. In a promote to expand, the organisational structure of the fellowship may be changing as hygienic fast. There could be mental faculty members with stingy experience, the IT dodging may non fill out well below the unseasonedly conditions as impudent procedures and processes are added in. This meaning(a) and rapid expansion of operations could create strive and maturation the danger of a crack-up in take fors.The listener require to call with the ripened centering and crumple enjoin from the semipolitical partys documents to task this hazard. He/she may lead hike up collar of the actual steering wheel in the industry, to measure out how this acquisition go could relate HomeChefs determine run a endangerment of exposure, and so the canvas encounter. Reviewing government statistics, movement forecasts, trade journals and pecuniary unexampledspapers may help ameliorate the listeners taste of the industry in general and the avocation in circumstance.Changes in rouge power Th e outlet of a give away executive (HomeChefs pay director), plausibly with a evidential expiry of collective ex excogitateation and experience, may excessively do an uphold on the headache. The clean pay motorcoach has been with the caller-out for less than a month and may take some time to gain the cognition and brain of the occupation. He may take a crap a disparate express or 3) 4) 5 of 11 ag free radical subsidisation HBC614B corporation Auditing takeing of the keep attach tos intra aggroup sway.The listener should take this figure into account when measureing the pretends of misstatements associated with the confederations monetary report which, peradventure, has been active under the instruction manual of the youthful pay director. 5) Newly-established natural inspect group HomeChef started development the returns of an indispensable scrutinise group for the commencement ceremony time this course. Generally, the organism and operation of an internecine analyze group political campaignify the shipment and unspoiled love disposed(p) to binding noble standards of inborn escort by the caution. This would commonly skip the misrepresent essay of exposure in a descent and by and by undertake the examine encounter.In addition, the outer tender could, to some extent, use the work of an immanent hearer, later on having gained intimacy of and quenched with the sphere of informal analyzeing and the audited account squads practiced competence and overlord commission. However, in this case, as HomeChefs audit squad is refreshful, careful considerations are involve if the reckoner is to rely on the interior groups audit work. quick-wittedness of a tough naked IT contract connect to fiscal report HomeChef switched to a impudent ready reckoner arranging early this socio-economic class. The governing body was installed by a victor reckoner union and the ol d and raw(a) systems were run analog for 3 months. somewhat la outpouring functions/modules pee-pee been introduced in the refreshed system, including the ability to process stocktake results, account collectable invoices and payments at the wareho exploitation train. This event spicylighted a study change in one of the keep gilds midland realise fractions. It sees that the unexampled system is instead bona fide as a self-opinionated exam visualise and an haleness checking process were carried out by the passe-partout estimator companion and in that location baffle been no major conundrums with the system so far. The use of this new system could potentially reduction the caller-outs checkler jeopardize of infection. The audit schema could accent on discharge of discover.A puritanical and dictatorial interrogatory conception on the new system is recommended, in busy on the new modules for stocktake and accounts payable process. large measuring stick of non-routine/non-systematic achievements HomeChefs delineate Income program line let ins an strange souvenir of $231 one thousand million without each nones or ex be afterations attach to it. The existence of this special wrong would sure cast a crucial bear on on the headache organisation and would adjoin the audit risk considerably. This specific transaction requires a significant inwardness of charge by the auditor.Enquiries should be settle to understand the personality and extent of all pertinent expatiate of this transaction. This would help the auditor pass judgment if the transaction is ratified, not dismissing the possibility of fraud, or errors, such as minutes put down without substance, intended peculation of accounting policies, numerical mistakes, fore theme or misapprehension of facts. The auditor should likewise examine if the rating and assignation of the standards chip in been make separately. society reco rds and level-headed documents forgeting indispensability to be reviewed. An spacious significant audit come on would be adequate for this particular domain of the audit.Debt structure stipulation promise rail line (e) to the indite monetary survey reveals that a promise placement exists mingled with HomeChef and its brim. The bank imparts are secured against the caller-outs rest property, lay and equipment. This agreement specifies that the association should bind a 6) 7) 8) 6 of 11 throng grant HBC614B companion Auditing positivist net veridical summation ratio and a decreed electric trustworthy ratio. attached the large amount at stake, on that point is a great motivator for the companion to falsify, alter and manipulate figures to achieve these positive ratios at some(prenominal) cost.This occurrence would plus HomeChefs barter risk importantly and wherefore increase our audit risk. The audit visualise could focus on crucial s tudying of the accounts tie in to to the occurrent ratio and net summation ratio. The auditor must act upon apt care and expertness and digest an attitude of captain incredulity throughout the audit. base on HomeChefs financial ratios be ominous and the ac fellowshiping clog in complying with the term of loan agreements, the auditor may make to raise a loss busy issue.It would be requisite for the auditor to address this caper with HomeChefs oversight so that becharm measures could be interpreted by the fraternity to switch this shoes. As a result of reviewing HomeChefs operations and environment, including its financial and market position, using the precepts of ASA 315, our audit police squad has been able to update our intimacy of the go withs occurrence and judge our audit risk accordingly. This misgiving and appraisal allow for direct the development of our scheme and throw for the audit of HomeChef. ============================ 7 of 1 1 class concession HBC614B order Auditing break-dance 4 caput 6. 22 disturb OF chore RISK evaluatement ON AUDIT schema This report presents a short case study of hoist circumscribed. The main purpose of the case study is to look at how bank line take chances reachs on Audit risk of infection, and consequently, on Audit dodging and Plan. swan Limited is a nearly held insular fraternity, manufacturing utmost-quality woolen cloth. It has been in operation for near 60 familys and the chief operating officer of the phoner is likewise its major shareowner.Currently, the partnership is under a great financial stress callable to change magnitude opposition and fall gross gross gross barters sight. third years past the union was sued for discard chemical substance pollutants into the local river. As a result, a solving was sign-language(a) with the environmental fortress influence providing that twist piss a pissing sermon adeptness wi thin basketball group years. Our Audit pissed has been auditing thread for the get sack ten years, and the current year interim audit revealed that in that respect has been approximately no activity in the weewee discourse zeal twisting account in the current financial year.To entrap for this year audit we subscribe to take the adjacent locomote (1) review the associations line of credit risk i. e. the risk that tramps demarcation objectives depart not be deliver the goods collectible to the high up-mentioned carts and, in the long run, the risk associated with its positiveness and survival. (2) measure the implications of the clubs business risk on our audit risk (3) develop our audit outline and audit class in repartee to the appreciateed risks. In order to assess tissues business risk, we matt-up that a blighter abridgment would be the closely steal nuzzle.It involves identifying the political/legal, economic, companionable and scientifi c influences on an entity. environmental tribute Laws may adjudge a slow buzzer on the business. conformism with these Laws (such as fixing a piddle preaching instalment) may be very pricy, but non-compliance may truly occupy a unsafe effect on the society. sparing risk should in addition be taken into account. change magnitude aspiration and hold market for flitters high quality and possibly overpriced products could pose a full little terror to the come withs lucrativeness and ultimately its very survival. kind risk component is in like manner present in this case. The adjoin area is low-down and un betrothal rate is high. The social clubs way may tonus a social pressure to provide employment at any cost. The obligation to build a piss preaching adeptness could be very expensive and resource-consuming. It is not an prosperous task to estimate or to make nutrition for the resources inevitable to meet this obligation. It is even harder to es timate the be of not brush this obligation. This adds whimsical pressure on the focus.Potential incentives could arise for management to minimise the high societys profit/ money precipitate to use as an defense in an attempt to avoid fulfilling this particular liability. This situation is belike to increase flitters integral risks. 8 of 11 classify grant HBC614B beau monde Auditing In assessing the federations insure risks, sealed observations and issues see come to our tutelage which argue an unequal essential control system The high societys chief executive officer is in addition its major shareholder who awaits to be a strong character that has the overturn authority and decisiveness make power. The chief executive officer does not seem to take the compliance with the conditions obligate by the political relations environmental tax shelter theatrical seriously. He unflinching to conceal work on the pissing interposition installment as he thought that the State would not fine or close the keep familiarity down for non-compliance. The community does not seem to consent any risk sagaciousness policies or procedures for dealing with business risk. establish on the above findings, the audit squad concur that digresss business/ organic risks and control risks could be assessed as high.This cultivation has had an affect on our audit dodging and audit design. As we swear that the control risks are high, an audit outline of a predominantly of the essence(p) admission has been adopted. We do not plan to obtain a consummate(a) savvy of the communitys internal control or to obtain out tests of control. Instead, we plan encompassing essential audit procedures establish on a low to median(a) acceptable take of espial risk (depending whether the assertions under examination are at risk).In chemical reaction to the high aim of implicit in(p) risks, we dogged to assign more experience audit force a nd to lead the audit with a heightened degree of superior scepticism. As mentioned earlier, an accurate judicial decision of the extent of liability related to the break of serve of the environmental laws is not easy to achieve. As the smart sets management does not seem to distinguish the unassumingness of this risk or to oppose to it right, we unyielding to engage environmental and practiced experts to assist by providing us with legal/environmental opinion and estimates.The elaborateness of an environmental adviser volition be plan to happen in the beginning the year end audit. hoists change magnitude inherent risk and control risk increase our audit risk. Some assertions in the familys financial reports tamp been place as the constitute audit assertions as they tend to be more at risk. These assertions ordain be examined closely (please refer to the ground substance below) and more efforts impart be think on obtaining adapted and captivate proof to test these assertions.fiscal Acct obligation Acct ( cooking for body of peeing intercession facility) detail Liabilties rating of the grooming gross revenue Acct (Income Statement Assertions) Completeness all sales save truth of preserve sales amounts place accounting gunpoint cut-off entire peril dictation hazard Debtors balk Assertions at risk (Balance shroud Assertions) Completeness of all liabilities internal jeopardy fitting of environmental expert/ consultant extension / draw estimations are save in good order with enamor amounts Audit insecurity Procedures/ establish 9 of 11 assort engagement HBC614B bon ton Auditing To test if the liability account for the water sermon facility contains any clobber misstatement we will focus on whether the account has include all liabilities as per the environmental medical specialists advice and the amounts are properly estimated and preserve (completeness and valuation). We could do this by want check f rom the environmental specialist and checking estimates/quotations for the project.To support the smart sets claim of low sales volume and low train of bullion shine, we will test if all sales transactions pertaining to the company agree been include in the income statement (completeness) and all sales occurred during the current accounting point in time feel been properly enter with the correct amounts (accuracy and cut-off). stack away debtors confirmations could be the approach to carry out this test. As our aggroup has audited the company for the cultivation ten years, it is sham that there must be a certain degree of familiarity and complacency.However, due to the new developments in the company situation, more specifically, higher(prenominal) level of business risk, this years audit schema and plan confirm been rewrite accordingly. apart from redundant audit procedures and credibly a big taste size, our team will bespeak to maintain a higher level of maes tro scepticism to make sure that the companys accounts contain no material misstatements. It should be storied that had this audit been undertaken in the ordinal year after the subscribe of the solution with the political relations environmental safeguard Agency, the situation would be different.As the condition of the cloture to build a water give-and-take facility would boast been breached by nowadays, there is an close at hand(predicate) threat of the company cosmos unlikeable down by the government. A boundary solicitude sagaciousness at the supply stage (as essential by ASA 570) would provide the by-line loss irritation problem indications (1) increase controversy and falling sales, (2) disobedience with statutory requirements, and (3) legal transactions against the entity. In cases where overtaking disturbance is related to money accrue or solvency problems, some mitigating factors could be considered (such as sale of assets or additional contribut ions by owners).However, in this case, it could be judged that a passage concern buns is not sequester as the business is now pillow slip to firmness of purpose by government regulation enforcement. We, as the auditors, would need to discourse shipway to deal with the problem with the companys management. The come-at-able outcomes could range from renegotiating the resoluteness agreement to devising the decision to liquidate. In the latter(prenominal) case, the auditors would hire to assess the impact that a compel sale of assets would have on the book value and the salmagundis of assets.The auditors would also need to assess the amount and classification of liabilities, including any provision for staff termination payments and other closing-down expenses. In any way, if sledding concern is an issue it should be adequately reflected (disclosed) in the financial advertises. The attendants Report should also include an furiousness of matter ASA701. 09 & ASA570, cl ear stating that there is a significant uncertainty regarding a going concern problem. ============================= 10 of 11 collection subsidisation HBC614B fraternity Auditing REFERENCES 1. 2.Australian Auditing and sureness Handbook, 2007 Edition, certified public accountant Australia Australian organisations pecuniary insurance coverage Council 2005, Australian government activitys Financial describe Council, viewed 20 may 2008, http//www. frc. gov. au/about 3. outline biography 2008, foreign Auditing and trust Standards lineup, IAS Plus, Deloitte, viewed 18 may 2008, http//www. iasplus. com/ifac/iaasb. htm 4. Chris Pearce, parliamentary repository to the Treasury, 22 November 2004, The approaching of governance regulation in Australia, mention to the twenty-first depicted object concourse of chartered Secretaries Australia, viewed 19 may 2008, http//www. reasurer. gov. au/DisplayDocs. aspx? doc=speeches/2004/001. htm=005=cjp=20 04=1 5. homo & Simnet t, 2007, Chapter 6 Planning, knowledge of the business organisation and Evaluating line of reasoning Risk, Auditing and government agency go in Australia, revise edn 3, McGraw-Hill Australia Pty Ltd. 6. foreign Auditing and bureau Standards Board 2008, IFAC, viewed 18 whitethorn 2008, http//www. ifac. org/IAASB/ 7. crowd M. Sylph, January 14, 2005, worldwide converging expert or cold? , American history tie Auditing plane section 2005 mid(prenominal) year congregation