Ornithopod Dinosaurs Evolution and Behavior

In their own way, ornithopods—the small, mostly two-legged herbivorous dinosaurs of the Mesozoic Era—have had a disproportionate impact on the history of paleontology. By a geographical fluke, many of the dinosaurs dug up in Europe in the early 19th century happened to be ornithopods (the most noteworthy being Iguanodon), and today more ornithopods are named after famous paleontologists than any other kinds of dinosaur. Ornithopods (the name is Greek for bird-footed) are one of the classes of ornithischian (bird-hipped) dinosaurs, the others being pachycephalosaurs, stegosaurs, ankylosaurs and ceratopsians. The most well-known subgroup of ornithopods are the hadrosaurs, or duck-billed dinosaurs, which are discussed in a separate article; this piece focuses on the smaller, non-hadrosaur ornithopods. Technically speaking, ornithopods (including hadrosaurs) were plant-eating dinosaurs with bird-shaped hips, three- or four-toed feet, powerful teeth and jaws, and a lack of the anatomical extras (armor plating, thickened skulls, clubbed tails, etc.) found on other ornithischian dinosaurs. The earliest ornithopods were exclusively bipedal, but the larger species of the Cretaceous period spent most of their time on all fours (though its conjectured that they could run on two feet if they had to get away in a hurry). Ornithopod Behavior and Habitats Paleontologists often find it helpful to infer the behavior of long-extinct dinosaurs from the modern creatures they most resemble. In that respect, the modern analogs of ancient ornithopods seem to be herbivorous mammals like deer, bison, and wildebeests. Since they were relatively low on the food chain, its believed that most genera of ornithopods roamed the plains and woodlands in herds of hundreds or thousands, to better protect themselves from raptors and tyrannosaurs, and its also likely that they took care of their hatchlings until they were able to fend for themselves. Ornithopods were widespread geographically; fossils have been dug up on every continent except Antarctica. Paleontologists have noted some regional differences between genera: for example, Leaellynasaura and Qantassaurus, which both lived in near-Antarctic Australia, had unusually large eyes, presumably to make the most of the limited sunlight, while the north African Ouranosaurus may have sported a camel-like hump to help it through the parched summer months. As with many types of dinosaurs, our state of knowledge about ornithopods is constantly changing. For example, recent years have seen the discovery of two enormous genera, Lanzhousaurus and Lurdusaurus, which lived in mid-Cretaceous Asia and Africa, respectively. These dinosaurs weighed about 5 or 6 tons each, making them the heaviest ornithopods until the evolution of plus-sized hadrosaurs in the later Cretaceous--an unexpected development that has caused scientists to revise their views of ornithopod evolution. Ornithopod Controversies As noted above, ornithopods featured prominently in the early development of paleontology, thanks to the fact that an unusual number of Iguanodon specimens (or herbivores that closely resembled Iguanodon) wound up fossilized in the British Isles. In fact, Iguanodon was only the second dinosaur ever to be officially named (the first was Megalosaurus), one unintended consequence being that subsequent Iguanodon-like remains were assigned to that genus, whether they belonged there or not. To this day, paleontologists are still undoing the damage. An entire book could be written about the slow, laborious untangling of the various species of Iguanodon, but suffice it to say that new genera are still being coined to make room for the reshuffling. For example, the genus Mantellisaurus was created as recently as 2006, based on its obvious differences from Iguanodon (to which its still closely related, of course). Mantellisaurus evokes another long-standing fracas in the hallowed halls of paleontology. This ornithopod was named after Gideon Mantell, whose original discovery of Iguanodon in 1822 was appropriated by the egotistical Richard Owen. Today, Owen has no dinosaurs bearing his name, but Mantells eponymous ornithopod goes a long way toward correcting a historical injustice. The naming of small ornithopods also figures in another famous paleontological feud. During their lifetimes, Edward Drinker Cope and Othniel C. Marsh were mortal enemies, the result of an Elasmosaurus head being placed on its tail rather than its neck (dont ask). Today, both of these paleontologists have been immortalized in ornithopod form—Drinker and Othnielia—but theres some suspicion that these dinosaurs may actually have been two species of the same genus! Finally, there is now solid evidence that at least some ornithopods—including the late Jurassic Tianyulong and Kulindadromeus—had feathers. What this means, vis-a-vis feathered theropods, is anyones guess; perhaps ornithopods, like their meat-eating cousins, possessed warm-blooded metabolisms and needed to be insulated from the cold.

Feminism Is An Entire World View Or Gestalt, Not Just A...

â€Å"Feminism is an entire world view or gestalt, not just a laundry list of women’s issues.† (Bunch, 1979:9) A critical quest for feminisms is the development of theories and analyses of power. One only needs to start analyzing the material of historical theorists to identify that there exists the need for feminist theories of power. Feminist contributions throughout history have been typically assumed much more utilitarian in their approach. The focus of historical theorists might often be described as more elusive and often entrenched within the patriarchal systems as opposed to rebelling against them, often adhering within the paradigm of systematic power instead of directly challenging the pervasiveness of power itself. Nonetheless, historical efforts have helped establish the need for contemporary feminisms to interrogate and challenge systematic power. Power has different manifestations whether systemic or hierarchical which can be viewed through a feminist critique. Several influential feminist scholars, including Mary Wollstonecraft, Simone DeBeauvoir, and Audre Lourde to name but a few help gain a deeper comprehension of the issue. It is evident that the manifestation of power has affected historical education, law, social training, and language. Education has often been used as a tool to facilitate power. Who has been provided with an opportunity to pursue an education is interesting to analyze. Historically, women and racial minority men were not provided with

Journey Essay Free Essays

English Speech- Journeys â€Å"To travel hopefully is a better thing than to arrive. † In other words a journey and the experiences you have are better than the actual destination. The novel â€Å"The Adventures of Huckleberry Finn† by Mark Twain and the poem â€Å"The Road Not Taken† by Robert Frost have taught me that journeys may involves barriers and hardships, they can lead to significant personal change and more importantly journeys facilitate reflection about how you see yourself, others and the world. We will write a custom essay sample on Journey Essay or any similar topic only for you Order Now Journeys are very important in personal change and growth. They can also help us in comparing and contrasting new and old experiences. Journeys may involve many barriers and hardships and overcoming them can lead to personal change and growth. â€Å"The Adventures of Huckleberry Finn† is an episodic novel that involves the physical and emotional journey Huck and Jim Take down the Mississippi River. Jim is an African American slave who escapes and joins Huck on his adventure. The river symbolises the physical journey they both take and along this journey they discover many barriers and hardships. These barriers and hardships are both emotional and physical. This is evident when Huck is torn between following society’s rules (turning Jim in) or following his heart (helping Jim escape). Huck has come to an obstacle on the journey and has to try and overcome it. He has to make a decision on which ‘path’ he will take. Huck constantly battles with trying to decide what’s wrong from right and asking himself is he doing the right thing. Even though Huck see’s Jim as a friend he still carries on society’s values of racism and prejudice. Twain uses irony and satire to show how society is stupid, racist and oblivious to how they treat others. This is seen when the reward for the capture of Jim is higher than the reward for pap. Society sees that the escape of a slave is far worse than murder. Likewise, â€Å"The Road Not Taken† also demonstrates that journeys may have barriers and hardships. The poem represents how sometimes people who are on life journeys come to a fork in the road or a decision that they have to make. The traveller wants to take both paths but he can’t. He has to weigh up his decision and go with it. Robert Frost uses the path to symbolise the journey the traveller goes on and to create and image for the reader. Repetition and punctuation is also used to create emphasis and to reinforce what has been said. As Robert Frost states ‘Oh I kept the first for another day! Adding and exclamation mark at the end of the sentence. The repetition of the word ‘and’ in the first stanza also adds emphasis. Journeys facilitate reflection about how you see yourself, others and the world. I believe that a journey gives you the opportunity to really see everything in a different light. Journeys may involve obstacles and with these difficulties people experience new situations and therefore change. Whether that be physically, emotionally or psychologically. A journey also assists with the comparison of yourself, others and society. In â€Å"The Adventures of Huckleberry Finn† Huck gets to experience life on a whole new level. He learns how wrong and prejudiced his society Is and how life on the raft is far better in comparison to life on shore. This is shown when Huck is so infatuated with the freedom and care-free nature of life on a raft compared to the cruel, racist and unjust way of life on shore. As Huck states ‘you feel mighty free and easy and comfortable on a raft’. Mark Twain uses juxtaposition and again symbolism to compare and contrast the difference between life on shore vs life on the raft. Twain describes the town life as harsh, dirty and confined in comparison to the life on the shore as care-free, relaxed and independent. This highlights how good life on the raft is. The journey Huck and Jim take allows for both of them to reflect and compare life on shore in comparison to life on the raft. Huck and Jim don’t have to follow society’s rules they are free and with freedom comes opportunity to explore and experience many things they normally wouldn’t get to do. In addition, â€Å"The Road Not Taken† also shows us how journeys allow for our reflection on many things. In the poem the traveller experiences an obstacle or fork in the road. This allows the traveller to take in his surroundings whether that be the path ahead or the people around him. This is shown when he states ‘two roads diverged in a yellow wood’. The traveller has two options and to make a decision he has to really explore both of them. Robert Frost uses this poem to express his belief in not always following the crowd and being an individual. Robert Frost uses conversational language to create a sense of communication between the traveller and the reader and to enlighten the reflection that the traveller has made. After comparing both paths and seeing every option his reflection about his journey changes. The traveller decides to go with the path less travelled. He decides to be different. Journeys can lead to significant personal change. The experiences you have on a journey can shape and change your perception of yourself and the people around you. In ‘The Adventures of Huckleberry Finn’ this is shown when Huck’s beliefs change and he becomes more mature. Huck and Jim’s relationship also develops throughout the journey. Huck’s perception of Jim at the beginning of the journey is very different compared to the end. At the start Huck doesn’t take Jim very seriously and has no compassion or respect for him. The influences of society have taught him that Negro’s are useless and unintelligent. Jim still has feelings and emotions and throughout the journey Huck still feels he has to lower himself to talk to Jim. Huck learns from the experiences they have encountered that Jim is exactly the same as himself. Huck’s beliefs and values change and this is shown when Huck states ‘I do believe he cared just as much for his people as white folks does for their’n. It don’t seem natural, but I reckon it’s so’ Huck eventually notices that Jim is in fact just the same as him. Journeys are very important in shaping, changing and discovering the world around you. â€Å"The Adventures of Huckleberry Finn† and â€Å"The Road Not Taken† have taught me that a journey maybe involve barriers or hardships, a journey can facilitate reflection about yourself, others and the world and lastly a journey can lead to significant personal change. How to cite Journey Essay, Essay examples

Psychological Management of OIndividual Performance

Question: Discuss about the Psychological Management of OIndividual Performance. Answer: Introduction The Human resource management is a management that is responsible for the individual and how the employees are treated and managed in a particular organization. In this report, the name of the organization is Australian training company of Australia. Human resource management helps the organization in bringing up the people of the organization upwards by providing them a good quality of training. The role of human resource department in every organization is very crucial as it is responsible in attainment of the goals and objective of the organization. The Human resource management plays a vital role in management and maintenance of human resource of the organization by aligning duties and responsibilities. They set mission and vision of the employees in accordance with the organizations vision and mission. thy provides various types of training programs to have performance management, succession planning , etc. the Human resource department is responsible in development of strategic planning and then implementation of them in the organization in the most effective way so that desired output can be achieved. An overview of the organization, Australian training company The company ATC was established in the year 1994, with the motive to provide training and employment opportunities for the people of Australia. Firstly, they initiated with the training of the sports people and then expanded by offering training to various field individuals. They had provided training to more than 10000, aspirants and people. Australian training company is a leading company for the solution of business by creation of employment, training and education opportunities for the people of Australia (Australian training company, 2016). Australian training company engages more than 1200 student and trainees every year. They generally operate in the territories of Australia and eastern states and have the capacity to serve the entire nation. It is a (GTO) Group Training Organization and also a registered training organization (RTO). It is a non-profit organization whose main focus is on the promotion of the workforce and their participation in the organization. They identify the talent and potential of each and every individual of the organization and match their aspirations according to the company (Australian training company, 2016). Role and impact of Human resource department as a part of HR management As we know that the Hr manager of an organization plays a vital role in the organization. If we talk about Australian training company, the Hr managers are very intelligent and skilled as they have to manage the entire staff of the company. The Hr manager creates a huge impact on the organization. The major role of Human resource department of Australian training company are staffing in which the hr manager do planning for the staff and the employee (Scullion, Collings, 2011). Human resource department also develop many types of policies so that the employees can remain motivated and encourage them to perform well. They have multicultural workforce that requires a proper management so that no conflicts can arise. The process of recruitment and selection is also done by the HR manger of the Australian training company. The development of strategies and policies related to the work is also ensured by the HR department of the organization like dress code, ethics, disciplines, vacations of the employees, etc. the compensation policies like salary and wages are designed by the HR department. The major role of the HR department is to provide training and development to the employees like job skills trainings, team-building, legal training, communication, etc. (Ngai, Law, Wat, 2008). The impact of HR department on Australian training company is very positive. The performance of the employees has become better with the type of training provided by the HR department. It is found that the employees of AST remains motivated if they get proper training. The confidence of the employees will boost and they remain satisfied (Kaufman, 2007). Strategy, vision and mission of Australian training company The vision and mission of Australian training company is to promote the organization by focusing on the needs and wants of the employees, they believe that the human resource is the great asset of ach and very organization. So they try to focus of the participation and performance of their staff members. They provide them training s and development programs in which the employees learn many relevant things. They believe in employee engagement and to achieve the above mentioned they try to fulfill the needs of each employee working with them. They identify the aspiration of the individual and according to it they provide them opportunity (Sonnentag, 2003). They deliver education, training, development, growth, employment opportunities, etc. through various sources either internally or externally. The significance of all the above things is to uplift the skills and talent of the employees with the organization. They are very attentive for their clients and focus on each and every query generated by them. They ensure their client about the solution of the problems. The communication skills of the Australian training company employees are very effective. They know to deal with the clients in the most prominent way (Heneman, Tansky, Camp, 2000). Importance In this way, they design policies and strategies that can fulfill all the above requirements. They keep in mind that employees and clients are the valuable part of the organization and then frame all the strategies. Strategies play a very important role as they guide the human resource department the ways all the objectives can be achieved. The main motive is to attain the goals and objectives of the organization as well as employees. Human resource department support the strategies by providing ideas so that the employees and the organization both get benefits (Guerci, et.al. 2015). Types of training and their alignment with the strategies Australian training company has different approach for the training given to the employees. They offer RTO quality of services for the employees and the business organizations by using the development programs of workforce. They also tailored education training that has multitude of benefits for the growth and improvement of the clients. It helps to builds the morale, confidence, motivation and retention of the staff members. It also leads to higher amount f productivity. The strategies are also formed in a way to fulfill all the requirements of training. They match the training need of the staff with the relevant training methods that are required to be done. It will help in maximization of the potential and caliber of the employees (Buchan, 2004). The employees can have Funded trainings The Australian government may apply incentives The members will also receive the certification of nationally recognized qualification In this way, the employees will termed as skilled and qualified employees who can contribute in the increment of the productivity. They also provide flexible training and conceptualized programs of learning for the clients and employees to manage the requirement of business. It includes: Some especially designed programs that are delivered at sites Some of the programs are delivered on online sites using online learning management Face to face classes They also mix different modes of teaching to fulfill the needs The broader impact of the HRD practices The Human resource department has both narrow and broader impact on the workforce of the company. Some of the broader impact are- Succession planning It is process that helps Australian training company to identify and develop new types of leaders and managers who can have the caliber to replace the old leaders of the organization. This process helps in the continuity of the leadership when the old leaders die, retires or leaves the organization. It also provides prevention against the vacuum of power and chaotic struggle regarding the powers of a company. This process is used by Australian training company so that the company can enjoy proper management of the human resource (Wojdacz, Dobrovic, 2007). Coaching At the workplace, coaching is termed as a process in which the performance of an individual is improved by providing relevant training to him. It is way by which the skills and knowledge can be developed in an individual so that the performance can be boosted. In Australian training company most of the training exercises are initiated through the process of coaching as it provides practical a well as theoretical knowledge to the employees and clients (Bowen, Ostroff, 2004). Performance management The fundamentals of performance management state that it is a process of improving and promotion the effectiveness of the employees and their performance in the company. This process is a continuous proves in which the Hr managers tries to bring togetherness in the work of the employees. Their aim is to set up coordination and cooperation in the employees and convert them is teamwork. They monitor and control the work performed by the employees and bring effective changes. The aim of performance management is to achieve the goals of the organization as well as of each individual who is a part of the company (Barratt, 2003). Conclusion At last, we can conclude that the role of human resource and the management of human resource are very relevant. The human resource and employees is the supreme asset of each and every organization. In this assignment we learnt about the Australian training company that provides the best quality of training to its employees. They treat their employees are the valuable assets by giving them satisfactory training. It is one of the main training providers in country like Australia. Training and development helps the employees to handle the work and their performance and the organization. The organizations and their management are changing according to the changes taking place in the global economy. So it has become very relevant for the companies to manage the operations according to the latest trend. References Australian training company, (2016). Training services, [Online], Accessed on: 7 December 201 Available at: https://austrg.com.au/training-services/ Australian training company, (2016). About us, [Online], Accessed on: 7 December 201 Available at: https://austrg.com.au/about/ Barratt, E. (2003). Foucault, HRM and the ethos of the critical management scholar. Journal of Management Studies, 40(5), 1069-1087. Barrett, R., Mayson, S. (2007). Human resource management in growing small firms. Journal of Small Business and Enterprise Development, 14(2), 307-320. Bowen, D. E., Ostroff, C. (2004). Understanding HRMfirm performance linkages: The role of the strength of the HRM system. Academy of management review, 29(2), 203-221. Buchan, J. (2004). What difference does (" good") HRM make?. Human resources for health, 2(1), 1. Guerci, M., Radaelli, G., Siletti, E., Cirella, S., Shani, R., (2015). The Impact of Human Resource Management Practices and Corporate Sustainability on Organizational Ethical Climates: An Employee Perspective, [Online], Accessed on: 7 December 201 Available at: https://link.springer.com/article/10.1007/s10551-013-1946-1 Heneman, R. L., Tansky, J. W., Camp, S. M. (2000). Human resource management practices in small and medium-sized enterprises: Unanswered questions and future research perspectives. Entrepreneurship: Theory and Practice, 25(1), 11-11. Kaufman, B. E. (2007). The development of HRM in historical and international perspective. Oxford Handbook of Human Resource Management, The, 19. Latham, G. P. (2007). A Speculative Perspective on the Transfer of Behavioral Science Findings to the Workplace: The Times They are A-Changin'. Academy of Management Journal, 50(5), 1027-1032. Ngai, E. W., Law, C. C., Wat, F. K. (2008). Examining the critical success factors in the adoption of enterprise resource planning. Computers in Industry, 59(6), 548-564. Scullion, H., Collings, D. (2011). Global talent management. Routledge. Sonnentag, S. (Ed.). (2003). Psychological management of individual performance. John Wiley Sons. Wojdacz, T. K., Dobrovic, A. (2007). Methylation-sensitive high resolution melting (MS-HRM): a new approach for sensitive and high-throughput assessment of methylation. Nucleic acids research, 35(6), e41.

To Accompany Essay Example

To Accompany Paper With the enhancements of technology, global transactions and competition between accountancy firms, professional accountants now provide various consultancy engagements to maintain their competitive advantage. The expanded role of professional accountants has resulted in accountants carrying out tasks which may include risks, management, personnel, consulting investment, controls and investigation. Following recent significant corporate collapses and their relationship to auditors and accountants discharging their responsibilities, there have been spate of regulatory and profession reforms that are designed to restore confidence to OTOH the public and the profession. The concept of audit independence is being examined critically in respect of its relevance and contribution to the public interest. The impact of the expanded role include: Increased public scrutiny of the fees payable to and the independence of auditors; Increased opportunities for auditors and accountants to be involved in the management of businesses, with the increasing risks to independence, Increased government regulations and professional regulations regarding the tasks performed, quality control and scope of auditors work. Increased acceptance of the importance of auditor independence. What role does ASIA have in the regulation of auditors? We will write a custom essay sample on To Accompany specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on To Accompany specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on To Accompany specifically for you FOR ONLY $16.38 $13.9/page Hire Writer ASIA has a significant role in the regulation of auditors. ASIA is the statutory administrative body for the enforcement of the Corporations Act 2001. Government regulation is exercised through ACACIAS surveillance program Which involves the scrutiny of all aspects of the financial statements of listed and some non-listed Australian public companies. The Objective Of this surveillance program is supplemented by an auditors review program and a liquidators review program. ASIA has the following powers and influence over the regulation of auditors: Registration by individuals, firms and companies as auditors; The audit inspection program enforced by the ASIA which covers the auditor rotation program, the policies and work practices of auditors; and Audit independence issues. This statutory body also has the power to impose a penalty on registered auditor or liquidator if he/she is found to be guilty of failing to discharge duties properly. It the auditor is deemed to be not a tit and proper person, his/her registration can be cancelled or suspended, such as bankruptcy, What are the different types of audit activities that an auditor may perform? Discuss. Audits are generally classified into different types of activities ? Financial statement, compliance, performance, comprehensive and environmental audits, Auditors may also be performing internal audit as an assurance engagement. The objective of a financial statement audit is to enable the auditor to express an opinion as to Whether the financial Statements are prepared, in all material respects, in accordance with an identified financial reporting framework. The financial statement audit involves obtaining and evaluating evidence about n entitys financial affairs so as to establish the degree of correspondence between the managements assertions and the established criteria, such as legal requirements and accounting standards. This type of audit is performed by independent auditors appointed by the shareholders of the company, or by equivalent proprietors of non-incorporated entities whose statements are being audited. Auditors must be qualified and able to exercise their skills in an independent and objective manner. The nature and extent of the audit examination are provided in Part MM. 3, Division 3, Audit and Auditors Report, of he Corporations Act. A compliance audit involves obtaining and evaluating evidence to determine whether certain financial or operating activities of an entity conform to specified conditions, rules or regulations, The established criteria in this type of audit may come from a variety of sources. Management, for example, may prescribe policies (or rules) pertaining to overtime work, participation in a superannuation plan, and conflict of interests. Compliance audits based on criteria established by management may be undertaken often during the year. Business enterprises, to-for-profit organizations, government units and individuals are required to prove compliance With many regulations. In many instances, the audit opinion issued under the requirements of the Corporations Act has elements of a compliance audit, where the auditor is required to express an opinion on the companys compliance with the provisions of the Corporations Act. Corporate and individual taxpayers comply With the Income Tax Assessment Act 1936 (Cloth), as amended, in filling out their annual tax returns. In the public sector, the term regularity audit is used to denote an examination hat reports on the legality and control of operations and the integrity photoset dealing with public funds, including the expression of an opinion on an entitys compliance with statutory requirements, rules, ordinances or directives that govern its activities. A performance audit is an audit of all or part of an entitys or entities activities to assess economy and/or technical and/or effectiveness. It involves obtaining and evaluating evidence about the efficiency, economy and effectiveness of an entice/s operating activities in relation to specified objectives. This type of audit activity can be undertaken in the private or public sector, by an internal or external auditor, or as an one-off project or an ongoing engagement. Sometimes performance audit may also be referred to as a value-for-money (VPN), operational or management audit. The term performance audit is usually applied in the public sector, with some application in the private sector; the other terms are common to both private and public sectors. The Australian National Audit Office (NANA) defines a performance audit as: an independent and systematic examination of an organization, program or function for the purposes f: ; forming an opinion about: whether the organization, program or function is being managed in an economical, efficient and effective manner; and the adequacy Of internal procedures for promoting and monitoring economy, efficiency and effectiveness; and ; suggesting ways by Which management practices, including procedures for monitoring performance, might be improved. Comprehensive auditing occurs when an auditor undertakes a range of audit and related services for a client -? a scenario that is more common in the public sector. A comprehensive audit encompasses the elements of a financial tenement audit, a compliance audit and a performance audit. Environmental matters may have an impact on the financial statements. Some examples of environmental matters affecting financial statement accruals, the impairment of assets, disclosures or the basis of preparation include: ; a pollution prevention system, of which the cost may be accrued for remediation costs ; liability relating to transportation of, or contamination by, hazardous waste ; the obsolescence of inventory due to environmental laws and regulations. Auditors are required to carry out their environmental audit with an attitude f professional skepticism, recognizing that the audit may reveal conditions and events that would lead to questioning whether the entity is complying With relevant environmental laws and regulations. The environmental audit is a recent trend and normally involves a review or an agreed-upon procedures engagement Internal audit is defined as an independent, objective assurance and consulting activity designed to add value and improve an organizations operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, ND governance processes. How does the profession/government ensure that external company audits are performed at an appropriate level of quality? Every profession is concerned about the quality of its services, and the public accounting profession is no exception. Quality audits are essential to ensure that the profession meets its responsibilities to clients, to the general public and to regulators who rely on independent auditors to maintain the credibility of financial information. To help assure quality audits, the profession and the regulators have developed a multilevel regulatory framework. This framework encompasses many of the activities of the private and public sector organizations associated with the profession. For the purpose of describing the framework, these activities may be organized as follows: ;Standard setting: The JABS issues Standards, Guidance Notes and other guidance to provide clear standards for auditing and assurance services, and for review and Other related services. The professional bodies and AFC issue ethical codes to establish and monitor the performance Of professionalism and ethical behavior Of professional accountants. ; Firm regulation: Each public practice entity adopts policies and reoccurred to ensure that practicing accountants adhere to professional standards. Self- or peer regulation: The accounting profession has implemented a comprehensive program of self. Regulation (including mandatory continuing professional education) and a program of quality control and practice reviews. ; Government regulation: The FRR, ASIA and CALEB, along with the courts, courts monitor and regulate auditor independence and conduct. The quality control standards help firms to achieve quality practice at firm and individual levels, The quality control standards include: Miscellaneous professional statements (Pass); APPEASE regarding conformity with auditing and assurance standards; and ASSAYS (ISAACS) which identifies the responsibilities of an engagement partner and engagement team in an audit engagement. Brim regulation involves with the implementation of a system of quality control within firms. They typically include elements such as leadership responsibilities, ethical requirements, systems in acceptance and continuance of client relationships, proper allocation of human resources, control of engagement performance and monitoring and quality reviews. On the Other hand, self-regulation is imposed by the professional bodies using artifice of practice, continuing professional education requirements, and reviews. In addition to these, the government practices overall surveillance through ASIA, with reference to the registration and monitoring of auditors by the CALEB. Â  Lindsey L] used the following sentence in the 1895 London and General Bank case. How would you describe the relevance of the auditors role in present times? His business is to ascertain and state the true financial position of the at the time of the audit, and his duty is confined to that.. Rayon The role of the auditor has changed considerably since the time of the London ND General Bank case. These changes have been brought about by changes in statute and common law and by changes in community attitudes and expectations. The auditors role is still very relevant in terms of adding credibility to financial statements. Nowadays, auditors also offering a broader range of assurance services to satisfy the information needs of doffs users of financial information. Examples of this broader range of services include performance audits and environmental audits. 1. Discuss the different types of assurance which may be obtained in an assurance engagement. Reasonable assurance engagement: The objective of a reasonable assurance engagement is to reduce the assurance engagement risk to an acceptably low level, With the aim to arrive at a positive form of expression of conclusion. Limited assurance engagement: Limited assurance engagement aims to reduce the assurance engagement risk to a level that is acceptable in the circumstances of the engagement but where that risk is greater than for a reasonable assurance engagement, as the basis for a negative form of expression of opinion. What are the limitations, if any, off financial statement audit? A financial statement audit is performed in accordance with AS 200 Objective and General Principles Governing an Audit of a Financial Report. There are inherent limitations in any audit. These limitations include the use of testing, reliance on internal control structures, the possibility of collusion and the tact that most audit evidence is persuasive rather than conclusive. Regardless of the type of audit, a professional subjective judgment will be used in gathering and evaluating evidences and forming the relevant conclusion. These inherent limitations also mean that the auditor cannot achieve a zero engagement risk. Therefore, an absolute assurance is not possible in a financial report audit. An enhancing role Of auditors has developed where the audit expertise is used widely to assist the clients needs. What are your views concerning the role described, with particular reference to the appearance of audit independence? The enhancing role described is a logical extension of the auditors traditional role, in order to meet the changing expectations of users of financial statements in recent years. Auditing has also progressed from a compliance role to a value- adding role to management and business. Along with increasing competition among firms and cost}efficiency pressure, auditors often provide consulting services to audit clients. Hence there is a blurring or relationship with clients. The public confidence of audit independence had been in decline as a result of high profile corporate and audit failures, partly due to the wide range of services that were performed by the auditors involved in these cases, and partly due to the lack of effective corporate governance. However, legislators, the profession and the audit firms all have been working hard to push for reform to restore inference, independence and integrity to the profession. Recent examples of significant reform to audit independence are The enactment of Serbians-Solely Act in US; Big Pour Firms such as KEMP and Presumptuousnesss have separated their management consulting and assurance services by selling their consultancy arm to a third party; and A mandatory cooling Off period for retiring partners joining the board of their audit clients and a mandatory rotation of engagement partners. What is meant by a comprehensive audit? Should a comprehensive audit be carried out by an independent auditor? A comprehensive audit encompasses the elements of a financial report audit, a compliance audit and a performance audit. It is most commonly undertaken in the public sector through the office of the Auditor General, A comprehensive audit would normally be carried out by an independent auditor, in either the public sector or the private sector. I . 0 How do you think the corporate collapses have influenced the role of auditing in recent years? The corporate collapses in US and Australia have had a fundamental impact to the role of auditing in recent years. Recent events have led closer public scrutiny n the role of the auditor, the audit independence and the methodology on how an audit is carrying out. That is, there is greater understanding the expectation gap between the public and the auditing profession and the acknowledgement by the profession that it needs to reduce this gap. Significant steps hue been made to influence the enhancing role of auditor to that of a convergence role, Which emphasizes the following: A clear Objective to enhance and maintain the integrity of the profession; Clearly address the auditor interest to the public is as important as to the client, such as safeguarding independence by eliminating ample relationship with audit clients (i. E. Omit to audit only); Reiterate ethical governance; A clear distinction of audit and non-audit engagements carried out by auditor, this leads to legislation and self regulation being established to a ban on certain non-audit services for audit clients; Stronger regulation on auditors and audit firms as well as tougher enforcement on non-compliance; Return to a more rigorous audit of substantive matters, rather than limit to the testing of internal controls; Increasing the forensic nature of audit and stronger awareness of report fraud; Relate audit risks to business risk Professional application questions Audit objectives Required Discuss the current changes in the objectives of auditing, identifying the expanded roles of professional accountants and some of the reasons attributable to the changes. The traditional audit role was a conformance role. Audits focused on finding errors in balance sheet accounts and on stemming the growth Of fraud. The detection of fraud had a very important emphasis. As companies began to grow and become more complex during the nineteenth century, the detection Of fraud came an unrealistic objective although was still generally perceived as one of the main objectives of a financial report audit. The difference in perception of responsibilities and reality were addressed in the case of Kingston Cotton Mill co(1896) 2 Chi. 0279. Lopes, L] said of auditors: He is a watchdog, but not a bloodhound. Elf there is anything calculated to excite suspicion, he should probe it to the bottom but, in the absence of anything of that kind, he is only bound to be reasonably cautious and careful This effectively stated that it is impossible to detect all fraud as part of the audit. Auditing standards place the following requirements on auditors: The auditor should plan the audit to have a reasonable expectation of detecting material misstatements that have a material impact on the financial report (ii not all fraud). The auditor should report any irregularities (including fraud) even if the effect on the financial report is expected to be immaterial. In conclusion, the primary Objective Of an audit is to express an opinion as to whether the financial report is prepared, in all material respects, in accordance With an identified financial reporting framework. The Objective to detect fraud is n the context of the auditors opinion. Also in recent years, the role of the auditor has expanded to meet the changing expectations of users of financial statements. This expanded role is evidenced by the wide range of assurance services now offered by auditors. 1. 2 Independence Based on the series of accounting crisis and corporate collapses in the early sass, discuss the importance of maintaining independence by an auditor. Audit Independence is the cornerstone of auditing. Independence is the essence that underlies the success and credibility of the accounting profession and its service to the public. Maintaining independence allows the auditing and accounting profession to be self-regulated, a highly prestigious character, This objectivity permits the profession to perform its attestation and monitoring functions effectively. Independence is also a key component of the agency theory of auditing. In the management shareholder agency relationship it is important that the monitoring function (audit) is and is seen to be separate from management, for it to be a ;value added service. I . 3 Standard setting a. Comment on an auditors ability and methods in attesting the credibility of uncial statements prepared by the governing party of an organization. Due to formal training and experience, the auditor has the ability, credibility and authority under Corporations Law, to undertake attestation of financial statements. At minimum, an auditor who carries out an audit must be a current registered member of CPA Australia and ACACIA. In accordance with the requirements laid down in the various Auditing Standards, the auditor plans the nature, timing and extent of procedures to be followed to arrive at a positive expression of an opinion under the requirements of AS 200 and AS 220. B. Explain what type of assurance an auditor should provide in a financial statements audit. A financial statements audit is one that expresses an opinion on written assertions and thus the audit level of assurance is expressed as a positive opinion. The financial statement audit provide a reasonable level Of assurance which enhances the credibility of the information provided by the party responsible for the matter, such as in the audit report on financial statements under the Corporations Act 2001. While the assurance of the financial statement audit is objective, it is subject to a number of inherent limitations. Some of these limitations include time lapse, audit testing based on selective samples, a subjective assessment of materiality, and that where there are highly specialized areas, the auditors may need to seek external advice regarding the subject matter being audited. 1. 4 Regulatory trademark a) One component of this framework is the oversight ability of the FRR, Identify the type of work that is performed by the FRR which aims to enhance the quality and independence of professional services Section 225 of the Corporate Law Economic Reform Program Act egg lists the function of the FRR. They include: Â  Overseeing the setting of accounting standards in Australia; Â  Appointing members of the AAAS other than the chair; Â  Giving directions to the SAAB on matters of general policy and procedures; Monitoring the operation of accounting standards to assess their continued relevance and effectiveness in achieving their objectives; Â  Monitoring the effectiveness of auditor independence requirements in Australia; Â  Reporting to the minister and giving advice about continuing Steps to enhance auditor independence; and Monitoring disciplinary procedures of accounting bodies.

After September 11 essays

After September 11 essays How has my life changed after September 11? I Love New York! Although this saying has been used for years, it has taken on even greater meaning since the events of September 11. While the tragedy of that day will always be associated with the I Love New York! motto, it has now come to symbolize many other things. I Love New York! now means I Love America! and maybe I Love Freedom! This essay will describe how I felt that day, how my life was affected by the tragedy, and the long-term effect September 11 will have on the people of New York and the United States of America. It was a beautiful, sunny morning when all the commotion began. No one suspected that The City That Never Sleeps was to soon be under attack. My mother and I were having breakfast at home watching the Today Show when we first heard the news. We witnessed the World Trade Center attacks live on television, as well as reports of what had happened at the Pentagon and the plane that crashed in Shanksville, Pennsylvania. September 11 was like any other ordinary day in lower Manhattan. Thousands of people reported to work at the World Trade Center. Some people had an early breakfast meeting at Windows of the World Restaurant. Some were simply having coffee at their desk while checking voicemail or surfing the Internet. Others were having water-cooler conversation about the Giants loss the previous night on Monday Night Football. Some were having tea and staring blankly at their computer screens. A few were late for work because they got stuck in heavy traffic, missed their bus or train, or forgot to set their alarm clock. For that, their lives were miraculously spared. Watching the news that morning was unreal. When I first learned that the Trade Center was on fire and an airplane had crashed into the building, I naturally thought it was a small private plane. Like many othe...

Leadership Skills in 21st Century Health Care Research Proposal

Leadership Skills in 21st Century Health Care - Research Proposal Example The clinics that offer both general and specialist health care are mostly for Medicaid recipients. There is a wide middle class of patients without coverage-they make too much for Medicaid and are not old enough for Medicare. Even if they are eligible for Medicare, it does not cover all their health needs. Problem Statement: With so many areas of U.S. health care in commercial chaos at present, it is necessary for leadership to include all members of their organizations in decision making. Only with a leader willing to take advantage of what staff offers can a working relationship be established. Another problem area in health care is a better understanding of the needs and wants of consumers. The most apparent issues in health care at present are related to Medicare, Children's Health Care Insurance Program (SCHIP), and Health Information Technology (HIT). Literature Review and Research Design: In the upcoming elections, health care is a major issue. Studies showing current statistics of the number of people who do not have health insurance and the overcrowded conditions in public clinics can be found on the Internet. As for leadership in health care, the need for cooperation is evident in articles and past discussions of what makes a good leader, again on the Internet.