Organizational Policy and Strategy of Southwest Airlines Case Study

Organizational Policy and Strategy of Southwest Airlines - Case Study Example It is evidently clear from the discussion that to meet the challenges of the time, the company exuded confidence by not only increasing the number of flights but it also went in for employment for more workers. This action of the company provided it with the competitive edge because the other airlines were not only reducing the flights but they had also laid off a considerable number of workers. This resulted in a significant increase in its market position and at the same time, considerably improved the management relations with the labor unions. The major factor that led to Southwest’s success was its policy of acknowledging the human behavior and maintain non-attrition by not laying off the staff. The company’s strategy was to increase the number of customer service agents so that the passengers could get improved personal service and emotional support and security at the crisis time. The organizational culture of the company promoted the concept of a ‘big fami ly’ and therefore the workforce was more conscientious and worked harder during the tough time which led to the improved performance of the company. After the probation period of six months, all the employees of the airlines become eligible for ‘Southwest’s profit-sharing plan’ that greatly motivates the workforce. Another factor that contributed towards the success was its better relations with the labor unions. The role of the union has become critical to the wider interest of the human capital employed across the organizations. The collective bargaining of the union has greatly facilitated the welfare of the workforce and has promoted their interest amongst the management.

The Reasons Why Abortion should not be Legalized Essay

The Reasons Why Abortion should not be Legalized - Essay Example In some countries, abortion is illegal while it is recognized in certain countries. It is a fact that abortions have been carried out whether legally or illegally. However, this is a controversial topic since it is regarded as a serious moral issue which is often viewed as wrong. As such, this argumentative paper seeks to critique an op-ed paper by Antoni which is entitled, ‘Abortion should be legal.’ Antoni takes a pro-abortion stance and argues that the choice should be left to the women to decide to have an abortion or not. Against this background, this paper is going to argue against abortion as suggested by Antoni since I strongly believe that abortion should be illegal. However, Antoni also suggests that abortion should be illegal. The paper will start by summarising the points made in this op-ed paper. The second part seeks to critique why abortion should not be legalized. A synthesis of the whole discussion will be carried at the end of the paper in order to arti culate the position taken by this writer in view of abortion. According to the op-ed article entitled ‘Abortion should be legal,’ there are different reasons why women should be given the opportunity to terminate unwanted pregnancies. This view is also supported by Warton (6) who suggests that abortion should be seen as the last resort for women to gain control of their lives after horrific situations leading to their pregnancies they would have encountered. In some cases, pregnancy is a result of incest or rape and it is advocated that a woman should have a choice of terminating the pregnancy in such a situation. This is seen as a viable alternative of liberating women who would have been traumatized by the experience encountered that could have led to the pregnancy. In the event that the pregnancy is against the mother’s wishes and is beyond her control, I agree that abortion should be treated as the most viable option that can liberate the mother from the sad events leading to the unwanted pregnancy. Tribe (3) also concurs that rape amounts to the denial of liberty to the victim who may live with sad memories or trauma which negatively impacts on her well being. In such as situation, termination of the pregnancy can be advocated. In some circumstances, pregnancy can be terminated if it endangers the life of the fetus or the mother and I share the same view with this idea. It may not be a noble idea to have a deformed child as she may not enjoy the life of a normal human being. In some instances, if the life of the mother is endangered as a result of the pregnancy, it can be terminated at an earlier date to avoid complicating her health which can lead to death. The case of Jane Roe v. Henry Wade is one good example where the US Supreme court upheld that the Constitution of the United States should not permit the government to interfere with a woman’s right to opt for an abortion. However, the anti-thesis statement of this op-ed sug gests that abortion should not be legal because it is immoral. I strongly believe in this assertion given that there is no person with a right to end life. Even a fetus must be given the right to life since its life cannot be simply terminated as a result of the mother’s wrongdoing in some cases. Usually, a child does not apply to be born hence it is the responsibility of the parents to make sure that the child is given the chance to be born alive. It is also my belief that ending life is ungodly given that we are all created in the image of God hence no one should have the right to end life.  

Neurofibromatosis Case Report

Neurofibromatosis Case Report Abstract Neurofibromatosis, though not discussed in depth, is not at all a clinical rarity. The condition has been reported in all races and does not exhibit specific clinical manifestations and features for occurrence. The hereditary nature has been recognized for long, though the depth of mutations is still a long way in short of understanding. It has got a chance occurrence of 50% mutation rate. It occurs with a frequency of 1 case in approximately 3000 births. Malignant transformation has been reported in a few cases, which underlines the importance of in depth analysis of this condition. Introduction Neurofibromatosis is one of the most common hereditary neurocutaneous disorders with an incidence of 1:3000. It is autosomal dominant and shows no race or sex predilection.1 30 to 50% are de-novo cases occurring due to spontaneous mutations.2The condition first documented in 1882 by the German pathologist Frederich Von Recklinghausen presents with protean clinical manifestations.3This case is reported due to the severe facial hemi hypertrophy associated with neurofibromatosis. Case Report A 12 year old female patient presented with swelling of left side of face since infancy. Swelling was first noted at one year of age after which it increased steadily and reached the present size. Speech was slurred. No family history of such a condition was observed. On extra oral examination severe hemi hypertrophy of the maxilla was noted with subsequent disfigurement of the face on account of deviation of the nose and mouth to the right (Fig 1). There was a soft painless mass on the left forehead measuring four centimeters in length and two centimeters in breadth. There was overgrowth of coarse, stiff hair on the mass. The skin showed patchy pigmentation. Left eye is pushed downwards and remained closed due to the pressure exerted by the mass (Fig 23). On palpation the mass was soft to firm with diffuse borders. No fixity to underlying tissue was noted. There was no associated regional lymphadenopathy. Cafà © au lait spots (CALS) of size one to two centimeters and blue black in color were distributed over the trunk and palms of hands (Fig 4). There was a large CALS of size 10 X 15 centimeters in the back of trunk which was irregular with diffuse borders (Fig 5). Intraoral examination showed a firm mass extending from right maxillary lateral incisor to left maxillary first premolar. The mass measured 3 X 2 centimeters in size and was firm and non – tender on palpation. Maxillary left central incisor was found embedded and the lateral incisor and canine were partially exposed. CALS were noted on the mass. Nodular masses were seen on the palate adjacent to right maxillary premolars, on the mass adjacent to right central incisor and on the left upper lip. There was hemi hypertrophy of the tongue and spacing of teeth on the left side resulting in malocclusion (Fig 6). CT scan shows the lesion extended well in to the brain- cerebrum, frontal sinus, and eye, nasal and maxillary sinus (Fig 7). Preliminary hematological investigations including serum calcium and alkaline phosphatase were carried out and values were found within normal limits. Incisional biopsy was performed from the anterior palate. Histopathological examination of H E stained sections showed cells with elongated, bent nuclei separated by abundant, fine and sinuous collagen fibers. There is presence of nerve bundles, mild vascularity and areas of hemorrhage. Overlying epithelium is orthokeratinized stratified squamous epithelium of normal thickness (Fig 89). Diagnosis of neurofibroma was made. Patient was referred to the department of oral surgery for further treatment. Discussion Present knowledge shows that neurofibromatosis consists of at least two diseases which show distinct clinical and genetic features, the peripheral form or neurofibromatosis 1 (NF1) and the central form or neurofibromatosis 2 (NF2). The more common one is the NF1. 4 This is autosomal dominant and 50% of cases are new mutations, 80% of which are of paternal origin. The NF1 gene, one of the largest in the human genome is a tumor suppressor gene located in the pericentromeric region of chromosome 17. It encodes the neurofibromin protein which consists of 2800 amino acids. Due to the large size of the gene and numerous mutations that may occur genetic testing is not a viable option in diagnosis. A protein truncation assay is used to detect stop mutations but this confirms the disease only in two thirds of cases and cannot predict the severity. 5,6 Diagnosis is confirmed if two or more of the diagnostic criteria are present. (Table 1) Hence clinical findings are imperative. Accurate correlations between the genotype and phenotype have not been possible because of the large size of the gene. Still it has been found that the severity of the condition increases with complete gene deletions with occurrence of large numbers of neurofibromas and a significantly higher lifetime risk for malignant peripheral nerve sheath tumors. Familial spinal neurofibromatosis corresponds with mutations at the 3’ end of the gene. Somatic mosaicism may account for the segmental forms of neurofibromatosis.5 The clinical manifestations are first seen in childhood as small macules resembling freckles which slowly increase in size and deepen in color. Microscopically melanin pigment is seen in macromelanosomes. The number of cafà © au lait spots indicates the severity of the disease. In mild forms with fewer spots the neurofibromas occur late in life and may also be restricted to one part of the body. Secondary symptoms may arise due to occurrence of neurofibromas. An abrupt increase in size may indicate malignancy or may be due to pregnancy or onset of puberty.7The central nervous system may be affected with neurofibromas example the optic nerve glioma.8 The skeleton may be affected due to primary defects and also pressure effect from the tumors. Cystic lesions are noted within the bones histologically resembling non-ossifying fibroma.9 Renovascular hypertension occurs due to vascular stenosis. The varied symptoms of neurofibroma include growth disorders, abnormal sexual development and lung abnormalities. Certain forms of neurofibroma shows atypical or incomplete features compared to the classic form. These variants are segmental neurofibroma, gastrointestinal neurofibroma, familial spinal neurofibroma and familial cafà © au lait spots.8 Neurofibroma is a disease with diverse characteristics. Early diagnosis aids in proper monitoring of patient. Genetic counseling is also required in familial cases. Frequent reviews are needed as there is possibility of development of malignant peripheral nerve sheath tumor (MPNST) in a subset of NF1. Proper histologic evaluation is essential as it is difficult to differentiate a neurofibroma with atypical histologic features from a low grade MPNST. Germ-line mutations in genes encoding RAS-ERK signaling pathway components cause a set of related, autosomal dominant developmental disorders, termed â€Å"RASopathies† , which include Noonan syndrome . Noonan syndrome with multiple lentigenes (NS-ML; formerly known as LEOPARD syndrome), cardio-facio-cutaneous syndrome (CFCS), Costello syndrome (CS), and neurofibromatosis type 1 (NF-1). RASopathy patients typically display short stature, facial dysmorphia, cardiac defects, developmental delay, and other variably penetrant features. 10 Conclusion Neurofibormatosis and concomitant symptoms are always associated with numerous manifestations. The condition including von Recklinghausen disease has to be understood in depth for proper diagnostic criteria and treatment protocols. Though, significant steps has been taken for analyzing the molecular pathway and genetic mutations involving the conditions, the finer details are still out of light as far as molecular origin and pathway is concerned. An extensive discussion and deliberation is needed in this regard so that debility and mortality rate

With reference to An Arrest and An occurance at Owl Creek bridge Essay

With reference to An Arrest and An occurance at Owl Creek bridge Explore Ambrose Beirce's treatment of the theme of justice. Leann Parker With reference to 'An Arrest' and 'An occurance at Owl Creek bridge' Explore Ambrose Beirce's treatment of the theme of justice. Ambrose Beirce lived between the years of 1842 - 1914 ,though his date of death can not be for certain. He lived during the period of the civil war and was the author of supernatural stories. He wrote those stories because he was interested in the war and crime and this led too his two books; 'Tales of soldiers and civilians' and 'Can such things be?'. Justice also played a huge part in Beirce's opinion. He believed that justice had changed during the Civil war and that what was happening was somewhat unfair. He expressed this in a way to make us feel sympathetic. In each state their were different laws ,something you could do in Kentucky you might not have got away with in New York City ,justice was givenfor many different reasons. Law during the Civil warwas very different and the sheriffs (not police) found keeping Law and order very difficult. The two main stories he wrote about were 'An Arrest' and 'An occurance at Owl Creek bridge'. Beirce wrote his stories on the theme of justice and he done this because he wanted to explore the mind and feel hope and peace. The first story 'An Arrest' is about a man Orrin Brower , a fugitive on the run. He was sent to prison for murdering his brother-in-law and has longed for freedom ever since. He eventually manages to escape and runs into the forest but gets lost. He finally makes his way onto a road but on the other side spots a figure of justice who takes him back to the jail but on... ...help out, farquhar thinking he was on his side, he is then hung for doing something bad but his last 3 seconds turn into a lifetime before he is actually hung. Ambrose Beirce chose an innocent man called Peyton Farquhar as his main character because he wanted us to feel sorry for him and angry with the officers for causing the pain inflicted. Farquhar took the role in the war because he had always wanted to be part of it.He was not allowed to fight for his own country so when the enemy tricked him, he was no wiser and was trying to help his side and so he did what the enemy wanted. ' I observed that the flood of last winter had lodged a great quantity of driftwood against the wooden pier at this end of the bridge. it is now dry and would burn like a tow'. In the last moments of his life we learn so much about his personality, feelings and thoughts.

Partnership Working Essay

In this report I will explore the key arguments and issues associated with partnership working. I will assess the validity of the arguments presented and consider the wider implications of this. I will highlight how this influenced my decision to collect data from a range of sources to increase the verisimilitude of the process. The small scale evaluation will focus on understanding why BeSD students fail to make the required levels of progress, even when receiving targeted support. I will try to ascertain the attitudes/values and beliefs of the outside agencies involved with the Academy and identify ways to move forward. Finally I will delineate how this activity has impacted on my current thinking and as a result how this will change my future practice. Key Arguments & Issues The original concept of partnership working came about as a direct result of Victoria Climbie’s death in 2000. Lord Laming (2003) conducted an independent inquiry and found the agencies involved to be grossly negligent, which is reinforced by Frost (2005). This led to the formation of the initiative ‘Every Child Matters’ and the Children’s Act of 2004, which outlined how all agencies involved in working with children, should have a shared responsibility to improve health and wellbeing; by leading community partnerships, delivering on national priorities/targets and commissioning/delivering services. The main aim was to protect children of all ages in the UK. MacAuslan (2006) outlines what the benefits are to partnership working; enhanced wellbeing of children and parents, plus an increased accuracy of needs assessment carried out by professionals. Tunnard (1991) defined Partnership working as; ‘The essence of partnership is sharing. It is marked by respect for one another, role divisions, rights to information, accountability, competence, and value accorded to individual input. In short, each partner is seen as having something to contribute, power is shared, decisions are made jointly and roles are not only respected but are also backed by legal and moral rights.’ However, current research suggests that partnership working is fraught with difficulties and even the term ‘Partnership Working’ is considered a contested concept. Burton et al (2009) & JIT (2009) amongst a whole plethora of authors, outline what these potential barriers could be; †¢ Clarity of roles and accountability †¢ Behaviour and power relationships †¢ Varying degrees of skills & knowledge †¢ Structure and the environment †¢ Processes †¢ Available resources †¢ External & cultural influences JIT (2009) usefully explores these above barriers in more depth, using an Ishikawa Fishbone diagram, to ascertain the root cause of these issues; Glenny (2005) suggests that it will be impossible to control the ‘system’ as outlined in the above diagram (partnership work), but that it may be possible to formulate good practice through the management of communication, in creating an environment of trust. Frost & Lloyd (2006), Pinkus (2005), MacAuslan (2006), Burton et al (2009) & Treseder et al (2003) have all stressed what the key ingredients are for successful partnership working; †¢ Good communication †¢ Fostering of trusting relationships through transparent communication, empathy and understanding †¢ Clear purpose †¢ Win – Win †¢ Equal balance of power for all stakeholders The majority of the evidence points towards partnership work resulting in positive outcomes for children. However, Frost (2005 pp.19-20) intimates that a shift toward increased partnership working would be politically undesirable for the families involved, due to an increase of surveillance, control and as a result increased social exclusion, which is a very plausible argument. However, I think that without partnership working the possibility of social exclusion would increase. So we need to ask ourselves which is the lesser of the two evils. In our Academy children with BeSD are still underperforming, achieving way below expected standards and are at risk of permanent exclusion but more importantly social exclusion. From the research conducted and a development of my understanding of this concept, I was led to believe that there is an inherent problem within our partnerships. In an attempt to discover what the root cause was, I decided to investigate this particular issue further focusing on our work with outside partners. The Evaluation During the initial stages I selected data that would highlight which students were underperforming due to the amount of time they had lost as a result of detentions and exclusions. I then used the vulnerable student’s database to ascertain if these particular students had been identified as BeSD. The CAFs and TACs were then reviewed; to gain a flavour for the agencies involved their attendance, the attendance of parents, the action taken and the progress to date. It was clear from this evidence that the majority of the outside agencies were attending regular reviews, as were the parents, but progress was slow. I decided to carry out a structured group interview of all the outside agencies involved in an attempt to unpick the problem further. The information collated suggested multiple causes for lack of progress. One particular theme that aspired was the lack of follow through in the classroom of work being done by outside agencies. Goodman & Burton (2010) corroborate these findings. They relate how partners felt that their work was ‘undone’ when the individual went back to school and how teachers did not feel supported and lacked the information and relevant skills to deal with students who have BeSD. Another theme that emerged was how the partners felt that the behaviour management system was inflexible and did not cater for these particular students, hence resulted in exclusions. The partners also suggested that further intervention to work more closely with these students and their parents was needed. They suggest how both of these themes impacted directly on their remit, which caused them further frustration. Treseder et al (2003) describes how all partners need to be able to fulfil their remit to achieve success, which the themes suggest is not happening. Hence it is important to regularly review practices and procedures to ensure the key ingredients are incorporated to achieve success. The Evidence Much of the evidence collected suggests that partnership working is indeed fraught with problems. The research evidence is from the result of a small scale study. The majority of the data collected came from the interview group structured questions. Hence, it is plausible to suggest that I could have influenced the data. As a result this type of data collection does have its dissenting voices concerning its reliability, due to the lack of quantitative data and empirical value. However, it can be argued that quantitative data does not give the thick descriptions required for this type of study. I do believe that I have influenced the investigation, as I originally thought that this may have been a problem and therefore the questions I asked may have dictated the outcome. In hindsight it may have been more pertinent in this instance to have conducted unstructured interviews or possibly to take a more organic approach and allow the hypothesis to be determined from the data gathered. It would have also been more beneficial to have recorded the interview group, as I may have missed out important information. The recordings would have allowed me to pick through at my own time and in much more detail. The transcriptions were possibly of poor quality compared to a full time researcher, who would potentially have access to software that would identify the themes that occur, plus they would have more time to go through the data. Reflection Before carrying out the research for this assignment I was totally unaware of all the issues that partnership working faced and the tensions between policy and practice. As a school leader my main aim is to achieve governmental targets, whilst incorporating inclusive practice. I believed with absolute conviction that my core principles values and beliefs were centred on inclusive practice. I now realise that I could not make this judgement, as I did not have the required knowledge or skills to identify the core issues and therefore resolve them. Reading around the subject has developed my knowledge on what partnership working is and what the key ingredients are for it to be successful, which has given me the tools to question our policies and practice. It may be concluded that our current practice can be attributed to the underachievement of students with BeSD. It is clear that there is a need to review our current teaching and learning practices and policies, to involve teaching staff as partners and provide the required information and the necessary training but also giving partners the opportunity to share strategies with teaching staff. What is also apparent is the need to create a second layer within the behaviour management system for students who display these types of behaviours. Furthermore, it is important to implement further strategies to prevent exclusions and aid the partners involved to achieve their remit. It is imperative to include parents at all stages of the process to ensure our practice is truly inclusive. Above all however, it is important that our procedures and practises are regularly reviewed to ensure our partnership working sustains the key ingredients for success and helps these students to achieve. Bibliography Burton, D. M. et al (2009) ‘Are the contradictions and tensions that have characterised educational provision for young people with behavioural, emotional and social difficulties a persistent feature of current policy?’ Emotional and Behavioural Difficulties, Vol. 14, No. 2, pp. 141-155: Routledge, Taylor & Francis Group. Frost, N. (2005) ‘Professionalism, partnership and joined up thinking: a research review of front-line working with children and families’, Totnes: Research in Practice (eds) Partnership Working Reader Frost, N. & Lloyd, A. (2006) ‘Implementing Multi-Disciplinary Teamwork in the New Child Welfare Policy Environment’, Journal of Integrated Care, Vol. 14 Iss: 2 pp. 11 – 17: Emerald Publications Glenny, G. (2005) ‘Riding the dragon; developing inter-agency systems for supporting children’, Support for Learning Vol. 20 4 pp. 167 – 175: (eds) Partnership Working Reader Goodman, R. L. & Burton, D. M. (2010) ‘The inclusion of students with BESD in mainstream schools: teachers’ experiences of and recommendations for creating a successful inclusive environment’, Emotional and Behavioural Difficulties, Vol. 15:3, pp. 223-237: Routledge, Taylor & Francis Group. JIT (2009) ‘Barriers to Partnership Working’, Briefing Notes for Practioners & Managers. [online] at https://docs.google.com/viewer?a=v&q=cache:2fEk6ihnbTEJ:www.jitscotland.org.uk/downloads/1250518249-Chapter%25204%2520-%2520Barriers%2520to%2520Partnership%2520Working.pdf+joint+improvement+team+chapter+4&hl=en&gl=uk&pid=bl&srcid=ADGEESiUdOrN6KrSQ66CrHDX1qU9rKSq6rBjZ-TPIufGxwsL9LhdUpxizVuiBRiCA6t9WhmAamFvu5cpSSN61fkFUZtfgknghCQQAjXL-jygk7GfAyDgRBIJe98Ea44eJXYyZbFU91iP&sig=AHIEtbQPrQevS-EOfbRjnP4wir2Gym_8VA Accessed on 3/6/2012 MacAulsan, E. (2006) ‘Partnership Working’, The Journal of the Royal Society for the Promotion of Health Vol. 126: pp. 160: Sage Publishing Pinkus, S. (2003) ‘All the talk and no action: transforming the rhetoric of parent – professional partnership into practice’, Journal of Research in Special Educational Needs Vol. 3: No 2: pp. 128 – 141: (eds) Partnership Working Reader. Pinkus, S. (2005) ‘Bridging the gap between policy and practice: adopting a strategic vision for partnership’, British Journal of Special Education Vol. 32, No. 4: Working in special education. Treseder, J et al (2003) ‘Report of a Multi-agency Action Research Project to Improve Service Delivery to Families with Complex Needs’, University of Nottingham Publications. Tunnard, J. (1991) ‘The Children Act – Partnership With Families’, The Journal of the Royal Society for the Promotion of Health, Vol, 112, pp. 240: Sage Publishers

Reflective Report

The purpose of this report is to reflect upon an aspect of my development that I have encountered throughout my time as a student in Personal and Professional Development (PPD) class conducted by lecturer Mr. Jeremy Ivan Thambirajah. I am a student here for almost a semester, and over my time here I have gained a lot than expected. Going through the PPD programme has taught me so much. It taught me how to be me. I have learned here how to write and express myself, how to think for myself and how to find answers to the things that I do not know.Most importantly, I have learned how important self esteem is when conducting a presentation. I learnt that ethics, like how we dress when conducting a presentation is very important. The lecturer has made me aware of these formal systems of organization that enable people carry out tasks in the workplace. I even find the class exercises enabled me to be more disciplined, in others words, it has taught me to manage myself properly when it comes to completing coursework given by the lecturer. On top of that, it gave me a better team working skills, thus managing others well and overall was a good exercise in time management.I can be slightly about getting my own way. Although I value myself as a good listener, I could benefit from considering other people’s opinions more carefully. Through this I can conclude here that this programme has enlightened me on the need for self-development. Even though I prefer to avoid confrontation, especially with people I know well. However, this is something that I need to overcome in order to be a successful leader. This, I realised after going through the PPD programme. I also found myself to be more confident with the work that I was assigned by the lecturer.I have learnt to be patient and to communicate effectively. Writing had always been one of my strengths, but it was challenging to take that initial step past the high school, five-paragraph essay form that constricted my ide as for so long. Moving past this form, however, has greatly opened my mind. My thoughts are now able to be more complex because I have learned to adapt a logical argument in an organized way. I have reflected on this picture and concluded that I should not forget these experiences. I still wished we had been taught about more stuffs, like how to manage stress.

Essay Sample on California Evidence Law and Its Key Aspects

Essay Sample on California Evidence Law and Its Key Aspects Aspects of California Evidence Law and its impact on people in todays Society 1.0 Introduction There are various aspects of the California Evidence Law which impacts many individuals involved in the court of law, as well as the wider society. It is common knowledge that life cannot divorce itself from conflicts whether civil and criminal which is handled in the courts of law. The California Evidence Law has various aspects that influence how both the prosecutors and the defendants may argue their cases in court, how they can present their evidence, the nature of proof that is acceptable and that which is not accepted by the courts, among other key issues that affect people involved in the court processes. This paper makes effort to address the issues linked to California Evidence Law, and the impacts they have on paper. The law of evidence in California has elements that are borrowed from the Federal Law of Evidence and that are why there will be close reference of the two laws. The aspects of the California Evidence law as reflected in this paper are such important issues that not only the lawyers who practice law should be well acquainted with, but also for the common man to be well versed with so as to interrelate with the laws well in the event they have to be used in the court of law in many capacities. People are used in courts as witnesses; as well as well they may appear in court as defendants and thus the California evidence law compounds as an important law, both for the people and the law practitioners. This law has impacts the people much since they come into interaction with the court processes in various ways, and may not have the formal schooling on matters of law and on evidence laws in particular. Thus this paper is such an important in outlining some of the critical aspects of the laws. Getting to the root of the aspects of the California evidence law is not an easy task since the laws are much detailed, and thus requires a critical study so that to bring out the crucial elements that are reflected by it. This is why this paper has taken an approach of presenting the aspects in this law by reviewing the California Evidence law, organizing what is represented in the law, and ensuring that it is presented in a logical manner. This is to ensure that the paper is not only succinct in addressing the various issues in the law, but well detailed in addressing the key aspects in the evidence law that often affects people as they interact with the law. As much as a number of the California evidence law is familiar with us, this paper makes an attempt to review, and organize the aspects represented in the law, so that it can be easily understood by the people, and thus give people the confidence to apply the laws well in the event that they come to interact with it. It is cle ar that a better understanding of the California evidence law will enable the persons involved to apply the laws in a more appropriate way, and thus have better outcomes with regard to justice by representing facts and evidences in court as per the schedules provided for by the law. A number of aspects in the California evidence law are not much emphasized in this paper because they are obvious concepts in terms of their universality of application in many other evidence laws, and secondly, some are only applied in a very limited contextual framework. Obvious aspects in the California laws that may not need to be restated are such as the rue of evidence that demands that all the evidence that is constructed should be constructed in such a manned to achieve the ends of justice to both parties in court. In addition, we have rules of evidence that are limited in application such as those relating to how the plaintiff is cross examined in cases such as sexual assault, or a case involving the incompetence of a juror to impeach his own verdict on the case, or even in the case of cases involving property valuation. Thus, this paper will concentrate in outlining the aspects in the California Law courts which are used in every day law practice and those that are not triv ial. It has mastered in outlining the aspects that have impacts on people, as well as those aspects that must be known in the preparation of cases. Therefore the paper is explicit in addressing the issues in California evidence laws that often brings challenges in the arguing out of cases. California Evidence Code is short and thus this paper will give an analytic framework into all these issues. 2.0 Aims and Objectives The aim of this paper is To outline different aspects of the California Evidence Law. Laws are developed to improve justice to both the defendants and the prosecutors; thus looking at the California Evidence Law would be a big step in understanding this law from the eyes of justice, and how justice can reach out to the people. To look at the implications that the California Evidence Law has on people. This is because the laws of evidence touch the people directly than any other law. It is this law that determines the extent of justice to people, and thus they should be able to understand the aspects captured in the evidence law. Aspects of California Evidence Law California Evidence law captures all the aspects relating to the construction of evidence, presentation of evidence, and admissibility of the evidence in the court of law. These are critical issues in the legal framework in California. It may affect the success of a case presented in the court of law. California laws just like other laws were established to ensure that there is justice for both parties represented in court (the prosecution, and the defense council). Thus it is of great importance for the laws to be understood by the people. In addition, in the eyes of the law, justice is delivered to the people in court through proper interpretation and validation of the evidences presented from both parties. In this regard, California Evidence Laws is at the center of all the processes directed to bring justice on board. Notably, it is people who submit cases in court, and thus the California Evidence Law affects none other than the people. This paper brings out the aspects in this law, an how it impacts people in the best way possible. This is with regard to the simplicity of the paper, and the diversity by which the aspects are presented to make it an all round paper. 3.0 Rules on Admissibility of Evidence The California Evidence Law has outlined the structures by which any given evidence may be admitted in court or rejected. Not all the evidence that is presented in court will be admissible. This is because for the evidence to be admitted in the eyes of the California Evidence Law, it must surpass several tests. In the event that the evidence provided has not satisfactorily satisfied the standard by which an evidence may be termed as ‘admissible’ then it stands to not to be admissible, and thus may not be used within the constraints of California laws. According to the California Evidence code 351, evidence presented in the court may only be admissible if it fully meets three conditions. The three standards by which evidence would be found to be admissible are materiality, relevance and competence. This means that any evidence presented in the court of law and is proved to be material, relevant and competent then such evidence cannot be barred by any exclusionary rule, and this further implies that the evidence is admissible. Relevance Evidence is found to be relevant in the California law when it has the tendency to create reason that makes the facts presented to prove or disapprove the evidence to be either more of less probable. This is per California Evidence Code 210. This means that the fact that if the evidence presented makes the fact presented to support or counter it more or less probable, makes it satisfactory as relevant. In addition, for the evidence provided to be relevant, then the presented evident is not obliged to make the fact offered certain, but should just demonist rate some tendency to increase of decrease the likelihood of the fact that is presented. The finder of the fact presented through the evidence has the liberty to weigh the evidence, though even if a piece of evidence stands to be weak, it would still be found admissible but for cases where it runs afoul of a given exclusionary rule of law or is deemed to be otherwise incompetent. Material Evidence should satisfy the condition of being ‘material’. Evidence satisfies to be termed as ‘material’ if the evidence offered proves a fact that has been an issue of a given case. In this regard, a fact in a court case may have support of proof by evidence. This type of evidence is satisfies the condition of material; for it proves a fact presented in a case. Competence Competence in the California law happens in the case that the evidence has a proof which meets a given set of traditional requirements of reliability. From the conditions that have been set, any given evidence given is found by the California Evidence Law to meet the three requirements is found to be much admissible. Without regard to cases where any of the parties questions the competence of the evidence through objection,, it would be deemed that the objector is trying to show that there lacks competence of another preliquisite admissibility standard. However, in practice the modern trend in law has shown the tendency to turn the rules of competency by turning them in form of weighty considerations. Generally speaking, in the event that competent evidence is offered to serve the purposes of proof to a given relevant material fact, then this evidence remains admissible under the California Evidence Law. This is regardless of whether the same evidence may be perceived to be improper to be used for an otherwise purpose. This is per schedule of evidence code 355. Notable, as much as the evidence of prior bad acts subjected to the accused may be found not to be admissible, with regard to serving the purposes regarding the intent in a federal court to impeach the credibility of a witness serving in that case. In addition, in the event that evidence code 1101(b) is applied regarding a situation where it has put it clearly that evidence provided is meant to serve for a limited purpose, and the one party thinks that jury may improperly apply the evidence, then the party may request to a for a limiting instruction to be accompanied to the instruction. Regarding the conditions of admissibility; in the event that value of the evidence is questionable regarding faults in its purpose, as well as a high likelihood that it may serve an improper purpose, by the party seeking to find a fact, the court has the discretion not to admit the evidence. This is regardless of the fact that it has fulfilled the prior conditions of admissibility. In this case the evidence would be thrown out for the probable value of the evidence would be said to outweigh its prejudicial (improper harm) effect. In this case, it is not that necessary that an evidence that is extremely harmful to one party qualifies to be prejudicial. In simple terms, courts have the discretion to prevent confusion, waste of time, and delay of cumulative evidence. 4.0 Accrediting and Discrediting a Witness In the California Evidence Law, a witness may fail the test of being accredited if he has not been impeached. The law provides that any party has the liberty to impeach any witness at any provided time. In addition, the credibility of a witness could be impeached at international level but for the point he has been impeached by a court inquiry in any of the following relevant areas. Among the about nine of the areas, the first four areas relates with the fulfillment of the requirements of competence. They include: The sincerity, as well as firmness of the belief of the witness regarding the external consequences of violation of oath. The nature and quality of the perception of the said witness or the ability by which the witness may be able to perceive. The ability by which the witness may remember all that is provided as evidence. Finally, we have the accuracy of the perception of witness communication. A much as the cross-examiner may not have any basis for believing the existence of any infirmity in the witness testimony; the cross examiner may inquire into the four areas. 5.0 Issues in Presenting Evidence Today, there have been an augmented number of issues with regard to presentation of evidence that have frequently caused problems in the courtrooms. Several of these issues relates to the presentation of evidence that affects the credibility, as well as the outcomes of the cases. In the California courts, just like other courts; it is not just the ‘evidence’ but also the presentation of evidence that affects the outcomes of the cases, and thus give justice to the people who deserve it. a. Issues regarding the form of Examination There are issues that have influence on how a given direct communication can be permitted or be found to lead to admissible outcomes. In regard to the law, direct examination relates to the questioning process by which a lawyer calling the witness to testify on the matters that he is making efforts to inquire on. According to the California Evidence code 760, this may relate much with the use of leading questions. In this case, a question may be referred to as leading if it a question that substitutes the lawyers words for those of the eyewitness or in the case where the question suggests a specific direction or response. For instance, â€Å"You told the court that you were at your estate parking at 7 pm that day, didn’t you?† The imperative thing to reminder with regard to the form of examination and the implied implication of a response according to California Evidence Law is that all the questions that demands for a â€Å"No† or â€Å"yes† response may not necessarily be termed as leading questions. This is why under the California Evidence Law, the court allows the person conducting the examination to engage in questions such as, â€Å"Did you inform the defendants that you wanted the detergent supplies?† The things that should be noted according to this law is that a response can be found to be leading in the event that it develops a pattern that reduces the witness opinion to a state where the witness adopts the lawyer’s description. b. The Hearsay Rule This is one of the regulations under the California Evidence Law that is often simply stated though confusing to apply. Perhaps this is because the law is riddled with exceptions. In addition, this is among the rules that many people are versed with yet confusing at times to abide by. Hearsay evidence refers to the kind of evidence of a statement that was fronted by any other person other than a witness. This statement often is said by the person while testifying and often is offered to add the weight of proof of the matter at hand in that case. In analyzing the possible hearsay, the first step may involve the determination that the statement said is indeed hearsay. In this regard, if that statement mentioned is hearsay, then it demands that an inquiry be conducted to determine whether the hearsay statement in any way may fall within the structures of the hearsay exceptions rule. Notably, evidence may fall into this category for various reasons. First, because the given evidence is often an out of court statement intended to prove something besides the truthfulness of the hearsay it qualifies. Secondly, if the said statements prove to have a possible use as hearsay or rather for a non-hearsay purpose then it stands to be admitted in court. These two exceptions makes such kind of evidence to be admissible subject to a requested limiting instruction. In addition, it is also subject to the discretion of the courts judges depending on whether it satisfies or tests negative to the condition of â€Å"its prejudicial effect outweighing the probative value†. This makes statements such as the following not to be hearsay in court. They include; â€Å"Help†, â€Å"I accept the offer†, â€Å"In my opinion† and so on. c. The Lay Opinion Rule The law demands that witnesses should respond to cross examination as per what they heard, felt, saw, tasted or smelled. They are required not to express their objective opinion or subjectively draw conclusions on their own. This condition shows that often the distinction between fact and opinion may not be found to be clear as expected. To add to this, an increased number of witnesses have found it not an easy task to give their evidence in the form that is required by law. This is because a given number of perceptions may not be easy to communicate by the use of language that is divorced to a given opinion and judgment. This is why both the Federal and California Evidence Laws have to a significant measure relaxed this standard against lay opinions. This is in their bid to ensure good facilitation of evidence reception. This is evident by the provision for witnesses who are not legal experts. This is because the lay people are allowed to testify in form of opinion subject to the ra tionality of the perception of the individual giving proof, as well as if it’s helpful to his own understanding of his testimony. To note is the fact that opinions by a competent lay person in court are permitted by cases, rule or stature. 6.0 Kinds of Evidence Admissible in California Evidence Law Just like many other laws of international and national scope, courts would determine the categorization of evidences depending on the rationale offered by law. In regard to the California laws, the traditional types of evidence have been maintained they include demonstrative, documentary, real, and testimonial evidences. Important to note is that a number o rules of evidence are applicable with regard to the four kinds of evidence, while some apply to selected cases. Real Evidence This refers to evidence regarding something that is in existence, or a thing whose characteristics are material and relevant. Often it involves a thing that was significantly involved in a given event presented in the court case. In addition, a written contract, where sets of actions were based may be found to be real evidence by the virtue that the evidence has been presented to prove the terms that was executed by the defendant. If the written contract was drafted in an unsteadily and faltering manner, then it may be found as a relevant to show that the person committed to the contract was likely to be under duress at the time of closing the deal. Real evidence may include murder weapons, scene of accident, crumpled automobile. The imperative thing to reminder is that for real evidence to be admitted, it must test positive to the teats of relevance, competence, and material. Often to do this requires laying the foundation. This is involves the establishment that the three basic preliquisites apply in that case. It is clear that materiality and relevance condition of real evidence are often obvious; however, the competence of the evidence must be proved by exposing out that the evidence is really what it was meant to be. This is through the process of authentication where the evidence is assessed to find that it is what it purports to be. It must also be renowned that the verification of real evidence may be conducted in three ways. They include the identification of an object made unique, identification of a unique object, as well as by setting up a chain of custody in the case. These are the only ways by which the an alternate ways by which any real evidence may be authenticated in the event a court has failed to get satisfied by the method that has been employed. In addition to the said, it has been found that the least troublesome method of authenticating real evidence is through the provision of a testimony given by a witness with the ability to identify the unique object that has been presented in court. Eve as efforts are made to identify the unique object in the case, it is however of great importance to note that an increasing number of mundane objects agree to this form of identification. In this sense, a unique contract developed by two or more parties, may be authenticated by a person with that given document. The second method which regards identification of an object made unique in court has also been found to be useful. This is because it gives lawyers or clients an opportunity to avoid the temptation of proving a chain of custody. To sum this up, to bring justice closer to both parties in court, the law has provided room for the proponents of the evidence in court to establish the object subject to not being changed between the trials and events. This means that from the day of event in question through the days cannot be accounted for, then the evidence qualifies to be excluded. Demonstrative Evidence As the name does suggest, this is the sort of evidence that would demonstrates the testimony given by a specific witness. This kind of evidence is only found to be admissible under California Evidence Law when its not unobjectable, has sufficient accuracy for the tasks that are not yet done. A typical example of this kind of evidence may include the maps and animations that may demonstrate the scene of the occurrence. The purpose of demonstrative evidence is to get a clear illustration of the testimony being given. Authentication of this kind of evidence is done by the witness whose testimony has been captured in the illustration. This is because a witness is often given the opportunity to identify the salient features of the provided exhibit in court, and establish that it fairly reflects what was seen or heard in the said event. History has revealed that for quite some time, California courts have held the use of photographs as only demonstrative evidence to be controversial. This is because it would be difficult to establish a witness who would say that the camera saw. However, many courts in California conclusively reached to a sensible solution and that is a photograph may qualify to be used either as a demonstrative or real evidence. This is depended on the form of authentication that was employed. For instance, a photograph may be found in court to be demonstrative by the virtue that it was authenticated by a witness who saw what exactly happened in the event. Documentary Evidence This kind of evidence is a kind of real evidence as it may include the cases such as evidence such a defendant offers a copy of a contract to verify the stipulations of the said agreement. In this event the contract may be found to be documentary evidence according to California Evidence Law. This is because the contract was issued in document form and thus is authenticated just as other real evidence. This is through the witness who has identified the evidence or a witness who is successful in establishing a chain of custody for the information captured in the evidence. However, because many contracts often involves human language, as well as the development of common law; this kind of evidence often is accompanied by problems especially regarding cases where they contain hearsay. In addition, we have the patrol evidence rule of the California law that bars the admission of extrinsic evidence, which has the tendency to change the terms of a written agreement presented in court. As noted before, the documents presented in court as evidence may be authenticated in a similar way as the case is in other real evidence provided. In addition to this, the law requires that any material alterations must be accounted for with regard to the objective of the alterations and the consequent impact of that alteration. It is noted that within the structures of California Evidence Law, there are specific methods that have been approved for authenticating the document that have been listed in court. This includes the submission with regard to the finder of fact in the court case proceedings. Authentication of some documents may include the authentication of signatures on the document provided for the purposes of being used as evidence. There are many documents that may be used in court as documentary evidence. They include the inscriptions, newspapers, periodicals, public records, as well as other acknowledged documents. It is further held by the best evidence rule that in the event that evidence is offered in form of writing; the secondary evidence provided to stand in place of the original document t may not be admissible but for an adequate explanation being offered accounting the absence of the original document. In the California Evidence law, testimony and other forms of secondary evidence that stands in place of the original content is on a general scale forbidden. It has been generally accepted by both the California and the Federal laws that the use of ‘photocopy’ material may be subjected to error or fraud. In addition, the law encourages the use of mechanically produced duplicates but for a party which has raised a core issue, such as questioning the accuracy of the copy. Testimonial Evidence This is the most basic kind of evidence that exist s and the one that doesn’t necessarily require another form of evidence as a condition for it to be admitted in law courts. This is the evidence that is made up of what is said during court proceedings by a competent witness. A witness is found to be competent by the law if he satisfies four demands. The first one is that he must take an oath or its substitute with understanding. The second condition involves personal knowledge on the subject of the said testimony. This may be said in another language to mean he must have perceived a thing with a rational sense which should be relevant to the said case. The third requirement that makes a witness competent is being able to remember what he perceived. The last and final condition for the competency of the witness relates to his communication ability. He should have the ability to communicate with what he is expected to have perceived. However, there exist other rules of competence that are linked directly to exceptional cases or circumstances. For instance the rule that a jury is incompetent to go ahead and impeach his own verdict, this is alongside the rule that an acting jury doesn’t satisfy the competency tests regarding testifying in trial where he is at the same time testifying. It is also imperative to reminder that the California Evidence law has provided that in the event that the witness has forgotten what he is to testify about; there are four ways by which this memory can be supplemented. The first option is to seek a recess where the witness will have a break and thus calm the nerves. The other option involves asking the witness a leading question that would refresh his recollection of memory. At this point, it is clear that this is one of the exceptions on the earlier discussed rule against the use of leading questions while undertaking direct examination. The third and final option for a witness who has failed to gather memory that would support him to testify is referred to as â€Å"past recollection refreshed†. It involves refreshing the memory of the witness by requesting the witness to acknowledge that he can’t remember the fact that they are trying to inquire on. After this, he is asked anything that may help him recollect the mem ory; it may be a movie, events video tape, perfume smell and so on. It should be noted that the California law demands that if the evidence used to refresh the memory of a witness is written, a copy of it should be provided to the opposing counsel. In California, failure to meet this demand will result in the testimony not being admitted. It must also be renowned that the reminiscence of refreshing doesn’t qualify in any way to act as evidence by any party. It is the response of the witness after his memory has been brought back that is treated as evidence. 7.0 Conclusion All in all, California Evidence Law has various aspects that affect people in different ways. This is in their capacities as witnesses, lawyers, as well those who serve in other capacities at the court room. The California Evidence law has enclosed many of these issues said that affects the behaviors of the witnesses, lawyers and the power that a jury has been given to handle exceptional situations during the examination, as well as at other stages of court proceedings. The paper has brought out the core issues regarding California Evidence Law that affects the way witnesses, as well as the lawyers conduct their business during court proceedings. You may wonder: Who can write my essay on Law topics? Contact our custom paper writing service and order a high-quality custom essay written by professional writers!

Has it Gotten Desperate

Has it Gotten Desperate It is funny how emails from readers serve as prompts for each weeks editorial thoughts, and this week is no exception. Received a question from an indie author who asked me where he could obtain statistics on how much money indie writers make. BookScan and other entities attempt to monitor traditional sales (not that they get it correct, but they try), but he felt there had to be something somewhere monitoring the same for indie. Then he gave me his statistics, and how low they were. A friend of mine told me one of his bestsellers sold 300 copies. That was eye-opener for me, because I honestly thought someone in his position would do better than that. I started self-publishing in late 2009 and have put out 23 books. Ive sold 2917 copies for a total of $5793.73. This averages $1.98 a copy. Im personally committed to print books, but probably 75 percent of all my sales are ebooks. This also averages to about 126 copies of each of my 23 titles. However, I can say I have one book which clearly outsells the others and accounts for about 85 percent of all my sales. I love writing short stories (I cant seem to write novels) but readers arent captivated Whats happening these days is that writers dont sell as many books because there are so many books out there. There are also so many tools popping up to advertise books for FREE, 99 cents and $1.99. Daily and weekly publications tell you were all the secret best deals are. So: 1) Readers expect to pay less for books than they used to. 2) Writers receive less money and feel they have to write more to take up the slack. 3) That puts even more books out there, so readers dont know what to buy and they stick to lists. 4) The lists start charging for appearances in their lists. The spiral continues. It used to be that writers had to have three to four books to be a success. Now its closer to ten. And after attending a recent mystery conference, Im learning that the serious writer has two dozen or more. My suggested solution? 1) Dont forget traditional publishing. They still get your name out to more regions. 2) When indie publishing, pump serious attention into quality, to include financial investment. 3) Dont forget to write well. Dont shortchange your craft for quantity. 4) Be patient, keep writing, and know that this phase will change for another. Dont let it freak you out. New indie authors do not make money. Those that do have been busting their asses for a long time. Nobody is an overnight success. So keep on keeping on. Only the diligent survive this business.

How to Manage and Identify the Boxelder Tree

How to Manage and Identify the Boxelder Tree Boxelder, also known as ash-leaved maple is one of the most common and adaptable urban trees in North America though  it also may be the trashiest from a visual perspective. Planting it next to your house is probably not a good idea. The best thing about the tree is that it is comfortable on poor sites where more desirable trees cannot maintain adequate health for long life. It is very commonly seen in the treeless plains and western United States as a street tree. You can use the tree for quick growth but plan to interplant with more desirable trees to provide for a lasting tree canopy. Boxelder can be a treasure on adverse tree sites. Boxelder Specifics The scientific name of boxelder is Acer negundo (AY-ser nuh-GUHN-doe). Common names include ashleaf maple, Manitoba maple, and poison ivy tree and the tree is a member of the plant family Aceraceae. Although considered by many a maple outcast, it is indeed in the maple family and the only native maple with more than one single blade or leaflet on a single leaf stalk. Boxelder grows in USDA hardiness zones 3 through 8 and is native to North America. The tree is sometimes crafted into a bonsai specimen but often used as a screen/ windbreak and for land reclamation. It grows rapidly, can become very large and needs a lot of space. Boxelder is still a very common tree to see in a yard or park west of the Mississippi River.​ Boxelder Cultivars There are several attractive cultivars of boxelder including Aureo-Variegata, Flamingo and Auratum. The cultivar Acer negundo Aureo-Variegata is noted for its leaves bordered in gold. Acer negundo Flamingo has variegated leaves with pink margins and is somewhat available at local nurseries. Acer negundo Auratum has abundant gold leaves but is a little harder to find. You must remember that even though these cultivars are ornamental, they still share the original boxelder tree’s undesirable characteristics that include unattractive female fruit and breakage that increase the chances of the trees early removal due to quick growth. Problems With Boxelder Boxelder is a rather unattractive tree where limbs break with a vengeance   a landscape maintenance nightmare. The fruit droops in clusters which some describe as looking like dirty brown socks which adds to the overall trashy look of the tree. The boxelder bug makes things even worse. Robert Schafer / Getty Images Boxelder bug or Leptocoris trivittatus loves the boxelder tree. This half-inch red-striped insect is a true pest during winter where the adult multiplies and invades homes near where boxelder trees grow. It is one of the most common household pests in the United States. The bug emits a foul odor, stains fabric and can cause asthmatic reactions. It does no harm to the tree. Boxelder Description A boxelder in the landscape grows to a height of 25 to 50 feet, depending on tree variety and site conditions. One of the tallest ever measured had a recorded height of 110 feet. The trees crown spread is 25 to 45 feet and the crown is typically broad and ragged or disheveled. The tree often has multiple furrowed trunks or very squat single trunks. Flowers are without petals, dioecious and yellowish-green and the female tassels are very conspicuous. The very maple-looking seeds, called samaras hang in long, profuse clusters and stay on the tree throughout winter. Nearly every seed is viable and will cover up a disturbed area with seedlings   a very prolific seeder is boxelder. Boxelder Leaf Botanics Leaf arrangement: opposite/suboppositeLeaf type: odd pinnately compoundLeaflet margin: lobed; serrateLeaflet shape: lanceolate; ovateLeaflet venation: pinnate; reticulateLeaf type and persistence: deciduousLeaflet blade length: 2 to 4 inchesLeaf color: greenFall color: orange; yellowFall characteristic: showy Pruning Boxelder You will have to prune this tree regularly.  Boxelder branches droop as the tree grows and will require pruning if you have consistent walking and vehicular traffic under the canopy. The tree form is not particularly showy and should be grown with one single trunk to maturity. The tree is susceptible to breakage and can occur either at the crotch due to poor collar formation, or where the wood itself is weak and tends to break. Superior Western Boxelders There are also good qualities of boxelders in western North America. It seems that the tree takes on positive characteristics in the west that is not seen in trees in the eastern half of North America. California interior boxelder takes on yellow and red colors in autumn that rival eastern maple. Its drought tolerance makes the tree a welcome plant in that dry country landscape and very easy on limited water resources.

Discuss the ways in which social class is embodied within British Essay

Discuss the ways in which social class is embodied within British culture in terms of media, lifestyle, consumption and taste - Essay Example ts in various social classes is also impacted by the income earned, occupation and level of education of the members in these social classes (Andersen and Gray, 2008). Social class is normally set up in a hierarchical manner. The social classes are arranged in a hierarchy that ranks from low social status to a high social status. The British society is divided into various classes such that people of the same group or class have similar income, education and occupation. These three aspects differ from one social rank to the next and are very important in creating the differences that occur between these classes (Bell and Hollows, 2006). This fact leads to the general assumption which members of a certain class believe that they have the same status in the society as their fellow colleagues in the same class, lower status compared to members of a higher social class and a higher class compared to members of a lower social class (Bendix and Lipset, 1953). In traditional British culture, the social class used to be determined based on an occupational scale. They rank from higher professional and managerial occupations such as company directors, professors and teachers to those people in the society who are unemployed. Despite the fact that people may assume social classes to be objective they subjectively appear to exist if a certain group of people come to realize their similarity and hence share a common goal and interests (Bihagen, 2000). It is common to find people in the same job group having almost similar income, economic assets, and level of education and hence having a similar lifestyle. In the British culture, the working class a social class in itself. In recent times this is not applicable due to the fact that a labourer in a farm cannot be in the same social class with a senior doctor or an engineer due to the difference in income, education and occupation (Benson, 2003). The British culture has a tradition working class. The traditional working class

Chinese banking system Essay Example | Topics and Well Written Essays - 500 words

Chinese banking system - Essay Example In the banking sector, Chinese financial system is by and large dominated by the large but underdeveloped banking system, which is mainly controlled by the four largest state-owned banks with a lot of non-performing loans. These state-owned banks will a lot of power by using the money injected into their business from the large foreign currency reserves to give out loans to selective borrowers, in particular, state-owned banks and to selective investment projects. But with the on going privatization in the banking sector, this will permit the entry into the sector of more domestic and foreign banks that will be of great importance since it will stimulate the banking sector and bring in more competitiveness and root out all the NPL.Chinese Financial markets have been characterized by speculation and insider information and have not been very successful in the effective allocation of resources as the banking sector. China has two main financial markets, the Shanghai Stock Exchange and Shenzhen Stock Exchange all established in 1990 and have been growing at a tremendous rate. But these markets have not been working at the rate which can bring in some improvements in the Chinese financial market sector. This is all due to encumbrances and poor regulation at the level of the regulatory environment particularly in the corporate and trading laws, legal protection of investors, and as well as institutions governing the enforcement of contracts that have all been poorly developed.

Credit Cards - Phase 2 - ip Essay Example | Topics and Well Written Essays - 500 words

Credit Cards - Phase 2 - ip - Essay Example While we know that you have now become a responsible adult, I would nevertheless, like to tell you something about the most crucial factor of one’s life. The management of money, especially the use of credit card is an important aspect of life and becomes all the more critical for the freshman because they not only need to know the advantages of the credit cards but also the pitfalls of its mismanagement. This is the one type of paper currency that gives you instant access to goods and services without actually having it in hard cash so it is easy to forget the value of money. Judicious use of money and credit cards shows responsible behavior and inculcates habits that would never let you fail in life. As you know, the credit cards have great advantages. One of the most important is that it helps you to meet emergency situations with ease and confidence. You do not have to carry large amount of cash while on traveling or shopping. They make it easy to buy goods and protect your purchases in case of theft or loss thus considerably increasing your purchasing power. Sometimes, credit card purchases may also give additional benefits of extra discounts. But the most important advantage of credit card is that they help you to establish credibility in the market which you would be a huge help when you require money for important matters of your life. Good credit card credibility is a great asset for securing loans from financial institutes, facilitates rental application and sometimes even jobs. You can acquire good credit history by making prompt payments of all your bills without resorting to part or installment based scheme of payment schedules. The biggest pitfall of credit cards is that it gives you indiscriminate power of spending and encourages people to spend money that one does not possess! This often leads to debts that keep accruing because as a

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Cultural Analysis Research Paper Example | Topics and Well Written Essays - 1500 words

Cultural Analysis - Research Paper Example Healthcare provision is still behind in upper-middle-class countries. People in Panama have no confidence in the health care provision. They believe God is the only alternative for curing diseases. It made the researcher believe the level of education in Panama is still behind. Civilization has not taken root in most parts of Panama. To understand the women's position in the Panamanian’s society, the interviewee gave an in-depth discussion. The specific questions were how the marriage customs were practiced, attitude about separation, how women express modesty and roles of women in the society. The answers for the questions were different from what the researcher expected. It turned out that the women had no major position in Panamanian’s society. The researcher agreed with the interviewer that it would take time for Panama, to embrace the role of women in the society. For a health care provider to be culturally sensitive, he has to understand the roles of gender, sexual orientation, faith, tastes, and socioeconomic status. Physicians have to be sensitive to the unique needs of the Panama people. Sensitivity to their needs will improve the service delivery. Furthermore, asking appropriate questions, which are open-ended, will demonstrate a particular health care provider is culturally sensitive. Communication is an essential tool that will improve the patient-doctor relationship. The communication means should be able to bridge the differences between the culture of medicine and Panamanian’s beliefs and practices.

Vietnamese Weasel Coffee Essay Example | Topics and Well Written Essays - 750 words

Vietnamese Weasel Coffee - Essay Example The plantation workers were not allowed to consume coffee beans picked from the coffee plantations. Driven by desire, they would pick up and clean the beans that had been excreted by the civet cats or weasels. It is argued that the weasels’ digestive systems give the coffee beans a unique rich aroma, smooth and rounded taste. The plantation owners later began to appreciate the unique flavor and hence its popularity today. Coffee producers posit that this process of making coffee through collecting beans from civet cats improves the coffee through selection and digestion. The civets select the most appropriate cherries containing better beans. When ingested and goes through the digestion process, the beans are enhanced in flavor due to fermentation in the digestive tract. The intensive method of collecting coffee beans has given rise to a new system of farming where the civet cats are battery caged and fed on the coffee cherries which they later evacuate; they are collected, washed and sold to the manufacturers (Waltner-Toews 13).The coffee beans are also collected in the forests. This is as a good source of income for the collectors. The unique flavor of this brand of coffee is enhanced by the use of condensed milk as a creamer and sweetener. After the coffee beans are ground, they are put into a metal filter, mixed generously with condensed milk. Boiling water is then put and allowed to drip slowly i nto the cup. The condensed milk and coffee are then blended carefully with a spoon giving way to a smooth, wonderful mixture known as cafe sua da. This coffee has a stronger and rich flavor as compared to the western style coffee. Production of this coffee is continually becoming difficult as the newly acquired intensive farming methods of raring civet cats is being heavily criticised by animal rights groups.

Cultural Analysis Research Paper Example | Topics and Well Written Essays - 1500 words

Cultural Analysis - Research Paper Example Healthcare provision is still behind in upper-middle-class countries. People in Panama have no confidence in the health care provision. They believe God is the only alternative for curing diseases. It made the researcher believe the level of education in Panama is still behind. Civilization has not taken root in most parts of Panama. To understand the women's position in the Panamanian’s society, the interviewee gave an in-depth discussion. The specific questions were how the marriage customs were practiced, attitude about separation, how women express modesty and roles of women in the society. The answers for the questions were different from what the researcher expected. It turned out that the women had no major position in Panamanian’s society. The researcher agreed with the interviewer that it would take time for Panama, to embrace the role of women in the society. For a health care provider to be culturally sensitive, he has to understand the roles of gender, sexual orientation, faith, tastes, and socioeconomic status. Physicians have to be sensitive to the unique needs of the Panama people. Sensitivity to their needs will improve the service delivery. Furthermore, asking appropriate questions, which are open-ended, will demonstrate a particular health care provider is culturally sensitive. Communication is an essential tool that will improve the patient-doctor relationship. The communication means should be able to bridge the differences between the culture of medicine and Panamanian’s beliefs and practices.

HSA 515 Dealing with Fraud Essay Example for Free

HSA 515 Dealing with Fraud Essay As the Chief Nursing Officer of the state’s largest Obstetric Health Care Center, this author is responsible for complaints regarding fraudulent behavior in the center. The purpose of this report is to (1) evaluate how the Healthcare Qui tam affects health care organizations, (2) provide four examples of Qui Tam cases that exist in a variety of health care organizations, (3) devise a procedure for admission into a health care facility that upholds the law about the required number of Medicare and Medicaid referrals, (4) recommend a corporate integrity program that will mitigate incidents of fraud and assess how the recommendation will impact issues of reproduction and birth, and (5) Devise a plan to protect patient information that complies with all necessary laws. Qui Tam (from the Latin phrase â€Å"he who sues on behalf of the king†) is a well-known mechanism used by private individual to assist the government in enforcing specific laws (Ruhnka, Gac, Boerstler, 2000). The False Claims Act of 1863 is one of the most important examples of the Qui Tam mechanism that was enacted during the Civil War to prosecute war profiteers who were caught overcharging the Union Army (Ruhnka, Gac, Boerstler, 2000). Showalter (2012) states that the whistle-blower (aka relator) files the suit as a kind of â€Å"private attorney general† on behalf of the government in a qui tam case. Evaluate how the Healthcare Qui tam affects health care organizations. Healthcare qui tam affects health care organizations in many ways. The most popular and inconvenient way is financial losses. If an organization is accused of qui tam, a suit is filed and if the company is found guilty of fraud, they stand to incur a financial loss due to having to repay money to the government. Ruhnka, Gac, Boerstler (2000) state that intentionally fraudulent activities such as billing for services not provided, billing for services or equipment that is not medically appropriate, or violating clearly stated billing rules are unacceptable and should be prosecuted whenever they occur. Qui tam effect on health care organizations has not been a positive one. Cruise (2003) state that qui tam actions has forced organizations to develop a new cadre of operating guidelines and procedures collectively called â€Å"compliance programs† resulting in organizations having to pay $600 – 700 million per year to a consultant industry to advise them on the intricacies of this new era. Health care organizations have adopted Federal Sentencing Guidelines as a part of their compliance programs due to the laws governing Medicare fraud and abuse (Cruise, 2003). Examples of Qui Tam cases that exist in a variety of health care organizations. Healthcare is on the rise in the United States. Medicare and Medicaid is the largest of the government sponsored healthcare plans and provide health care coverage for as many as 95 million Americans, at an estimated cost in 2012 of more than $900 billion (Raspanti, n.d.). Raspanti (n.d.) state that the primary reason for the rise in healthcare cost has been the large degree of fraud committed against these two major government health care programs. Raspanti (n.d.) state the following are examples of qui tam cases, but not limited to: â€Å"Kickbacks: The federal Anti-Kickback Statute prohibits any offer, payment, solicitation or receipt of money, property or remuneration to induce or reward the referral of patients or healthcare services payable by a government health care program, including Medicare or Medicaid. These improper payments can come in many different forms, including, but not limited to: referral fees; finder’s fees; productivity bonuses; discounted leases; discounted equipment rentals; research grants; speaker’s fees; excessive compensation; and free or discounted travel or entertainment. The  offer, payment, solicitation or receipt of any such monies or remuneration can be a violation of the Federal Anti-Kickback statute, 42 U.S.C.  §1328-7b(b), the Federal False Claims Act, as well as various other federal and state laws and regulations. Ghost Patients: The submission of a claim for health care services, treatments, diagnostic tests, medical devices or pharmaceuticals provided to a patient who either does not exist or who never received the service or item billed for in the claim. Up-Coding Services: Billing of government and private insurance programs is done using a complex series of numerical codes that identify the specific procedure or service being performed. These code sets can include: the American Medical Association’s Current Procedural Terminology (â€Å"CPT†) codes; Evaluation and Management (â€Å"EM†) codes; Healthcare Common Procedure Coding System (â€Å"HCPCS†) codes; and International Classification of Disease (â€Å"ICD-9†) codes. Government health care programs assign a dollar amount it will pay for each procedure code. Up coding occurs when a health care provider submits of a claim for health care services, treatments, diagnostic tests or items that represent a more serious and more expensive procedure than that which actually was performed. Up coding can be a violation of the Federal False Claims Act. Bundling and Unbundling: In many cases, government health care programs have special reimbursement rates for groups of procedures that are typically performed together, such as laboratory tests. One common type of fraud has been to â€Å"unbundle† these procedures or tests and bill each one separately, which results in greater reimbursement than the group reimbursement rate. Attorneys in the national qui tam whistleblower practice of Pietragallo Gordon Alfano Bosick Raspanti successfully represented the lead relator in one of the largest cases of â€Å"unbundling† in the history of false claims litigation, United States ex rel. Merena v. Smithkline Beecham Clinical Labs, which resulted in a recovery of $328 million for federal taxpayers. False Certification: When physicians, hospitals and other health care providers submit bills to government health care programs they are required to include a number of important certifications, including that the services were medically necessary, were actually performed, and were performed in accordance with all applicable rules and regulations. Additionally, health care companies such as pharmaceutical companies and pharmacy benefits managers that provide products or services to government  health care programs are required to certify that they are satisfying all obligations under their contracts with the government. One common type of fraud has been to falsify these certifications in order to get a health care claim paid or to obtain additional business† (Raspanti, n.d.). Stanton (2001) acknowledges that in a healthcare facility, with Medicare, each false claim is considered an individual billing whether for a specific medical item or service. Penalties can rise quickly with suspension or delay payment of future claims for a facility if it has been accused of submitting false claims (Stanton, 2001). Devise a procedure for admission into a health care facility that upholds the law about the required number of Medicare and Medicaid referrals. In order to avoid health care qui tam, healthcare organizations must stay abreast and compliant with Medicare and Medicaid laws. When a patient enters a facility for illness or an appointment, there are steps to follow. At check-in, the patient gives insurance card and pertinent information to nurse. The nurse enters the information into the system. The patient waits for the doctor to assess the illness to determine the needs of the patient. â€Å"Physician inputs information into the system and system codes the treatment based on Medicare or Medicaid protocols; system confirms and red flags any treatment or medication that is not allowed; patient is discharged and Medicare or Medicaid is billed for services rendered by the hospital, physician, and for medication† (Burnaby, Hass, O’Reilly, 2011). If for some reason, items billed are questioned or denied, the items are reviewed and resubmitted to Medicare or Medicaid for payment. Recommend a corporate integrity program that will mitigate incidents of fraud and assess how the recommendation will impact issues of reproduction and birth. Corporate Integrity Agreements (CIAs) are considered second chances for healthcare organizations. By using CIAs, the organization avoids exclusion from Medicare, Medicaid, or other Federal healthcare programs by establishing and implementing a compliance program per CIA regulations and guidelines (MetricStream, n.d.). Implementing CIAs is challenging and can cause financial strain; however it can â€Å"protect stakeholders and customers from risk, and build brand value† (MetricStream, n.d.) CIAs are implemented  for healthcare organizations to uphold certain standards and to fulfill the organizations’ missions and goals. CIAs are usually proposed due to allegations of fraud or abuse which are found to be true through audits or self-disclosures; and are drawn up for a period of three to five years and can extend up to eight years (MetricStream, n.d.). Ramsey (2002) suggests that a recommended integrity program should include stipulations such as â€Å"designation of a compliance officer and a compliance committee† – to ensure that the needed changes will be made; â€Å"a required code of conduct, mandated compliance policies and procedures† – stating that the organization is committed to complying with the laws; â€Å"training requirements† – to ensure that staff and physicians are knowledgeable and up-to-date on all requirements and processes required by the organization, the government and vendors; â€Å"review and auditing procedures† – to help reduce errors when reporting claims; and a â€Å"confidential disclosure program where employees internally may report possible violations of the law† . Once a CIA is implemented, to deter employees from committing fraud, a stern disciplinary action process should be enforced and followed. Devise a plan to protect patient information that complies with all necessary laws. Protecting patient information is a responsibility of all healthcare organizations and a plan or process must be in place to do so. In any situation, whether in an office, clinic, or in the field, there are important procedures that can be followed to protect a patient’s information and confidentiality (Centers for Disease Control and Prevention, 2012). As a health care worker, you must â€Å"confirm the patient’s identity at first encounter, never discuss the patient’s case with anyone without the patient’s permission, never leave hard copies of forms or records where unauthorized persons may access them, and use only secure routes to send patient information and always mark confidential† (Center for Disease Control and Prevention, 2012). When in healthcare settings â€Å"conduct patient interviews in private rooms, never discuss cases or use patient’s names in public area, and always obtain patient’s permission before distributing his/her information to a staff member or healthcare worker† (Center for Disease Control and Prevention, 2012). Always keep medical records and  computers used in a locked or secure box to prohibit unauthorized persons access. Creation and implementation of a protection and privacy plan can reduce legal actions under the Health Insurance Portability and Accountability Act. Qui Tam cases impact healthcare organizations in various ways to include high penalties if found guilty, payback of monies received, and a negative image for the organization. Medicare and Medicaid fraud cases are the most common qui tam cases. In order to reduce fraud and abuse cases, healthcare organizations must improve their current admission procedure, their corporate integrity program, and their patient information protection system. Reference: Burnaby, P., Hass, S., O’Reilly, A. (2011). Generic health care hospital: The road to an integrated risk management system. Issues in Accounting Education, 26(2), 305-319. Center for Disease Control and Prevention. (2012). Measures to protect patient confidentiality. Retrieved from http://www.cdc.gov/tb/education/ssmodules/module7/ss7reading4.htm Cruise, P. L. (2003). Deregulating health care ethics education: A curriculum proposal. Global Virtue Ethics Review, 4(3-4). MetricStream. (n.d.). Corporate integrity agreements. Retrieved from http://www.metricstream.com/solution_briefs/corporate-integrity-agreements.htm Ramsey, R. B. (2002). Corporate integrity agreements: Making the best of a tough situation. Healthcare Financial Management, 56(3), 58-62. Raspanti, M. S. (n.d.). Health care fraud and false claims. Retrieved from http://www.falseclaimsact.com Ruhnka, J. C., Gac, E. J., Boerstler, H. (2000). Qui tam claims: Threat to voluntary compliance programs in health care org anizations. Journal of Health Politics, Policy and Law, 25(2), 283-308. Showalter, J. S. (2012). The law of healthcare administration (6th ed.). Chicago: Health Administration Press. Stanton, T. H. (2001). Fraud-and-abuse enforcement in Medicare: Finding middle ground. Health Affairs, 20(4), 28-42.

Accounting Student Internship Report

Accounting Student Internship Report Chio Lim Stone Forest (CLSF) was founded in 1985 and it started from a textile centre in Jalan Sultan to the present Wilkie Edge in Sophia road. CLSF is a member of RSM International, the 6th largest accounting and consulting firms worldwide, with 736 offices in 76 offices. Member groups in RSM International unite together to offer their clients the premier quality of services. In Singapore, CLSF is the first Certified Public Accountant (CPA) firm to be ISO 9002 certified and largest CPA firm outside the Big 4. It has extensive experiences with all sizes of clients but caters best to the mid markets in terms of giving advisory services. It also offers a wide spectrum of business services (see Appendix 1) that caters to every stages of a business growth. Their value system which consists of passion, proactive, practical, personal, perseverance, progressive and professional forms the guiding principle of their service delivery. CLSF has an open platform where there is no bias towards any race, religion and language. Having an open platform is important as it helps to create a harmonious working environment. In terms of the number of employees, it has 572 staff from 17 nationalities, comprising of 19 partners and 15 directors currently (see Appendix 2). With regards to the revenue earned, it is ranked 10th among the member groups in RSM International (see Appendix 3). In addition, CLSF is committed to being a socially responsible corporation by contributing back to the society through sponsoring book prizes, bursaries and giving donations to charitable organisations. What makes CLSF different from any big four firms is that it is ambitious-grown oriented. Building on technical competence, proactive client servicing and an obligation to integrity and professionalism enables CLSP to provide value-added services to clients to help their businesses grow. This can be seen from the fact that the number of employees in the company grew by 17% per annum for the past 22 years due to more and larger clients i.e. listed companies. Description of job/work assigned (500-600) 594 words I learnt to perform audit for an investment holding company (ELC Success Pte Ltd). At the start of audit, I prepared lead schedule using the clients management accounts i.e. trial balance report. Using previous years template as a guide, I transferred the final audited figures to the last year figures column (2009) in current years template and then keyed in current year (2010) figures under the unaudited figures. I would ensure the figures in the respective sections such as cash and cash equivalents tied to both balance sheet and profit and loss report before I start my audit planning. I read the previous years file to have a better understanding of the client and take note of any outstanding matters for this years audit. I then proceeded with the completion of planning forms such as engagement risk questionnaire, independence questionnaire, materiality determination form etc to understand the clients business. Engagement risk questionnaire helps to identify the risk level through factors like ownership, management, business environment, financial and liquidity considerations to determine if we should accept/reject the audit. Independence questionnaire is an evaluation of the companys compliance with ethical standards and to ensure that there are no threats to independence. Materiality determination form documents the calculation of planning materiality which guides the extent of the audit procedures performed. It enables us to propose either adjusting or waiver audit adjustments based on the materiality limit. After completing the planning forms, I arranged for an internal planning meeting with my manager. The meeting highlighted any matters that I had to take note for this years audit such as investment property, both current and deferred taxes and to review my planning forms at the same time. Once the forms were approved and signed by my manager, I started my audit fieldwork by following the audit procedures closely in the manual audit programme sheets (MAPS) on the various sections like revenue etc. I obtained the analysis of revenue and checked the casts. After which, I agree to the ledger and cross reference the supporting analysis to the lead schedule. I also reviewed and documented the clients revenue recognition policy. For the section on revenue from the use of assets, I performed rental reasonableness test to test the completeness for the quantity of units of assets owned by the company and checked the total revenue by applying the rates in the rental contract. In addition, I sca nned the journals to identify any major or unusual transactions. After completing the programme sheets on the different sections, I drafted current years financial statements, with the help of an accounting guidelines book and previous years financial statements. I amended the wordings according to the book and updated the current years figures based on the audited figures in the lead schedules. In addition, I was also taught how to do an accounts strike-off for a company that is winding up (Austro Asia Pte Ltd). The purpose of doing a strike-off is to close and zero-rise all accounts. I had to ensure that all expenses are taken up till the date of the strike-off before closing the accounts. Hence, I would look at the bank statement for any movements in the cashbook. Then, I passed adjustments to record any expenses that were incurred i.e. filing, audit and XBRL fees but not yet recorded in the general ledger for that year. I also did statutory audit to certify that the register of members is accurate and there were no changes to be made. After that, I would prepare and send the confirmations to the directors for approval. Learning experiences achievements (300-400 words per section) Before my internship, I was thinking: Would there be amble opportunities for me to experience the life of an auditor since I am only an intern? This question was answered after 3 months in CLSF. Indeed, I have gained new knowledge and skills that would prepare me well for the working environment. Interpersonal Skills 396 words I am more proactive in terms of asking questions whenever I faced any doubts. This arises because I hope to be given more opportunities to learn and make the most of every opportunity. As such, I would consolidate my doubts and ask whenever I faced anything that is not familiar. Initiative starts with I and it helps a lot to take the initiative to clarify doubts. I keep an open mind about new audit procedures as it is impossible for me to know everything. My first engagement was the most difficult and longest task to complete. I consulted my seniors and the task was made easier with them explaining to me on what I should do. I am grateful that they were always there to guide and assist me. This was very different from my character in school where I tend to be quieter. I would ask questions at the end of the lessons because I do not want to interrupt the class and I am afraid of asking irrelevant questions. As such, I would consult my friends first before seeking help from my tutors. Working as an intern has also taught me to be more determined. There is no such thing as failure, but only feedback. Every setback that I faced enables me to move on and become a stronger person. An example was when I was the auditor-in-charge for a small client. When I saw the review points, I was not disappointed as it was my first time attempting it. In fact, I was eager to know my mistakes and learn from it. This clearly shows that I am someone who adopts a never say die attitude where I am willing to accept and learn from my mistakes. It gives me ability to improve as a person instead of giving up. Similarly, I had this attitude of determination and willingness to learn in school. I had difficulties coping with my studies initially as I could not adapt to the Polytechnic life where they adopt lectures style. However, I tried my best and gave myself ample time to get used to the teaching style. I was eager to learn accounting modules as I enjoyed studying a subject that I like. Hence, I was determined to do well and my hard work eventually paid off when I was awarded the Directors list for 2008 and 2009. Teamwork 380 words Building team spirit is necessary for a team to come together to achieve a common goal-quality audit. Teamwork is important, especially in an audit department, since we are grouped into different teams. Teamwork enhances our skills of coordination, communication and in a way allows us to see the bigger picture. I have learnt to be a better team player when I was first involved in an audit engagement with my 2 seniors. I also realised the significance of trust when my team members are allocated to work on the different sections of the audit work papers. Hence, we have to trust that one performs his allocated task accurately especially when some sections of the working papers are linked together. For example, I was tasked to do 2 sections mainly, sales completeness test on the sales commission income and trade receivables confirmation. When I did the section on the sales commission income, I had to rely on the section on trade receivables confirmation as one of the audit procedures is to verify those unpaid invoice to trade receivables ageing for completeness. This audit procedure ensures that there is existence of sales even though the amount has not been paid. Furthermore, I was involved in a group presentation where my team members have to present the MAPS on the topic of completion and finalisation of audit. We had our first meeting and it was awkward at first as we were not familiar with one another. However, things were better after introducing ourselves. I also realised that a team needs a leader In order to progress. My senior led the discussion and we began to share our opinions and thoughts on the presentation materials, Similarly, in both project work and CCA, I have to cooperate with my team mates to achieve common goals. I enjoyed myself working in teams because we enjoy the fruit of the labour together when everyone cooperates. I also believe that two heads are better than one as there will be always more ideas, which we could improve on and learn from one another, as compared to an individual. There is a saying that goes T.E.A.M. Together Everyone Achieves More! In a way, teamwork leads to effective learning and work allocation which is crucial in a working environment. Effective Communication 352 words Effective communication is a key aspect in carrying out audit work. Without it, no work could ever be accomplished. Having effective communication also helps to build good rapport with clients through audit fieldwork. I have learnt the significance of effective communication when I had to request source documents from a Japanese client. As she could only understand basic English, I had to use words that are more simplified to communicate with her so that she could understand and get back to me. I was also questioned for the reasons of requesting invoices and sales contracts from her and I had to explain to her. Hence, a key challenge that I faced would be asking the right questions. It is only through asking the right questions and then listening to the responses that information is obtained on the issue being discussed. As such, listening skills is an integral part of communication. Being an active listener enables me to understand better and know more opinions. This was evident when I was involved in my group presentation meeting. Instead of leading the whole discussion, I listened to everyones views first before sharing with them my thoughts. We incorporated some views which we thought were useful and seek everyones agreement before reaching a conclusion. Working as an intern helps me to improve my interaction and communication skills because I have to communicate daily with my various managers, seniors, and clients on the job. It is also unnoticeable that I tend to be more conscious when I communicate with someone who is of a higher level. I would always think and form the sentence in my head before speaking to my seniors and managers. I am someone who is not proficient at English language since young. However, I have attended many English speaking and writing courses to improve my English language. Having enrolled in business communication classes for 3 years has gained my confidence in public speaking and the ability to write more fluently and professionally. In order to improve my English language, I would often reach office early to keep myself updated with the recent news. Continuous learning and growth 394 words Learning is never ending and each is growing continuously. For me, I think that continuous training and skills development is critical because an individual who possess the right combination of skills would increase a companys productivity. CLSFs director, Mr Tay, also mentioned that in a CPA firm, an individual becomes more valuable when he grows older due to experiences. I strongly agree with his statement. Within these 3 months, I have attended 4 workshops to upgrade myself with the latest international commercial (INCO) terms, revised FRS 2010, Microsoft Word training for the preparation of audit report and audit 1B. The soft skills which I have acquired would be the use of Microsoft Word to prepare audit report. I was taught to use several useful functions that would assist me in making my amendments and these functions include the use of cell reference specific sum formulae, using bookmark to link figures from the Notes to the Financial Statements and using the Index And Tables feature to generate the Table Of Contents of the audit report. This workshop enabled me to understand what the formulas mean and how the figures are linked together. This makes it easier for me to know how the rest of the data in the reports are affected when making my amendments. This is in contrast in school where I had a module entitled Decision SpreadSheets where I learnt more about Microsoft Excel applications such as creating pivot tables, macros and charts. I was also taught of the different functions in Microsoft Excel like sum, if etc. In a way, I could apply the information technology (IT) skills which I have learnt for my audit work. This would help me to be a more efficient and effective auditor in preparing audit reports. As for the technical skills, I was introduced to the new version of MAPS in the audit 1B workshop. This workshop is very useful as it provided me a clearer insight and a deeper understanding of the steps and reasons to perform audit procedures in the different sections of the working papers. I was also taught on communication skills, extensible business reporting language (XBRL) and basic taxes. This is different where I learnt more about the theory of audit in school, as compared to the practical way of performing an audit in a working environment. Therefore, I could use my audit knowledge and apply in my audit work. Relate an incident (300-400 Words) 398 words The incident all started when the 2010 version of MAPS in the lotus notes (companys database) was introduced. Most of the audit programme forms were new, especially on materiality determination. We would normally use the higher of net assets or total assets for the materiality limit. However, I was told to use normalised comprehensive income before income tax so that I could test the revenue amount. When I did the depreciation reasonableness test, I realised that the difference in depreciation expense amount is material. Therefore, I had to make current year and prior year adjustments to correct the depreciation expense as the client had over-depreciated in the previous years. Then, I realised my unaudited figures for investment property, depreciation expenses and retained earnings were wrong. I immediately edited the lead schedule and did my statement of cash flows. The statement of cash flows did not tie despite attempting for several times. I attempted the lead schedule again and realised that there were some mistakes which affected my statement of cash flows. I consulted my senior and she explained to me about the item i.e. deferred tax which I had not taken into account. After correcting the mistakes, I submitted the audit file when I suddenly realised that I forgot to change the net profit before tax figure in the income taxes programme form. I immediately rushed my work as I had yet to change the figures in my lead schedules and all the statements and I had to submit the file that day. After attempting the programme on income taxes, I discovered that there would be no impact on current taxes figures because taxes are calculated based on rental income and not net profit before tax. After that incident, I told myself to be more composed and meticulous. I should not rush haphazardly but give myself ample time to think about the impact of depreciation expense on the financial statements i.e. expenses, income taxes and retained earnings first before editing my lead schedules and statements. This would save time and effort. If I ever faced with this situation again, I would learn to stay calm and take one step at a time. I would ensure I have edited all figures in the lead schedules accurately by checking the audit programme forms to ensure that I have made my prior year adjustments before completing my statement of cash flows