Wednesday, August 26, 2020

Compressor Stall :: Essays Papers

Blower Stall Gas turbine motor execution is constrained by streamlined insecurities called turning slow down and flood. As of now there are a few control procedures for upgrading the operability limit of lab blowers by effectively controlling turning slow down and flood. Models which catch the subjective conduct of the streamlined dangers have been found to display plenteous unique conduct and to be helpful for structuring control laws. Operability limit is characterized as the working point where consistent axisymmetric stream is insecure and untolerable measure of pivoting slow down and flood is available in the framework. Operability improvement is characterized as the hole between the operability limit for the controlled framework and that for the uncontrolled framework. Operability improvement is one of the principle objectives for dynamic control of turning slow down and flood. Actuator cutoff points and framework clamor are found to constrain the operability improvement. We are keen on two issues: Investigation issue: given a controller with actuator limits and certain commotion level, discover the operability upgrade; Combination issue: given a lot of controllers with actuator limits and certain commotion level, discover one that augment the operability improvement. Things being what they are, the blend issue is a minimax issue. We attempt to answer the examination issue and the union issue by nonlinear decrease utilizing bifurcation hypothesis and invariant complex hypothesis. For slow down control with drain valve actuators, we have inferred scientific equations that concur subjectively with the exploratory outcomes on a low speed rig. We have tackled the combination issue for the situation when flood origin is near slow down commencement by typical structure decrease for a low request blower model. We are additionally keen on stretching out the above control issues to general dynamical frameworks. We think focus complex decrease and typical structure decrease are potential tools.Gas turbine motor execution is constrained by streamlined insecurities called turning slow down and flood.

Saturday, August 22, 2020

Analyze Supreme case of County Wayne vs Hathcock Essay

Examine Supreme instance of County Wayne versus Hathcock - Essay Example The main curse accompanied a little yet noteworthy level of landowners who wouldn't sell their territories deliberately. For common sense reasons, this land couldn't be rejected from the honorable undertaking. This not just brought forth the tussles between Wayne County and Hathock yet in addition an intriguing and relevant case to any urban organizer and explicitly a Michigan urban organizer. Receiving a goals of need and a statement of taking the property (powerfully), Wayne County began judgment methodology under the legitimization that thee land being referred to was to have increasingly open advantages, over the long haul, in its grasp than in the native proprietors. The proprietors, then again, felt that if the region was granted prominent area, which it did, it would be an established penetrate. It is pivotal to take note of that the Michigan Supreme Court had in 1981 utilized the instance of open area for a situation Poletown Neighborhood Council v Detroit present on indistinguishable monetary reasons from Wayne County’s. Article 10, area 2 of the Michigan constitution expresses that â€Å"private property will not be taken for open use without just remuneration. Property may possibly be taken in the event that it is for an open reason and if just pay is provided.† An intriguing discussion on what precisely can be named as open use followed, with the term creating various thoughts. For the land to meet the open test limit and censured property procured by a private financial specialist, the court set up 3 rules. Open need was apparent, the property stayed especially subject to open control after exchange and that the explanation behind picking the land sat idle yet serve the open great. The court anyway neglected to disentangle any of the above special cases pertinent to Pinnacle Project. The Wayne v. Hathock opened other part to any planner’s mind: consider the possibility that the land itself was the situation of open.

Friday, August 21, 2020

Spontaneous Recovery in Psychology

Spontaneous Recovery in Psychology Basics Print Spontaneous Recovery in Psychology By Kendra Cherry facebook twitter Kendra Cherry, MS, is an author, educational consultant, and speaker focused on helping students learn about psychology. Learn about our editorial policy Kendra Cherry Updated on October 10, 2019 Dougal Waters / Getty Images More in Psychology Basics Psychotherapy Student Resources History and Biographies Theories Phobias Emotions Sleep and Dreaming Spontaneous recovery is a phenomenon that involves suddenly displaying a behavior that was thought to be extinct. This can apply to responses that have been formed through both classical and operant conditioning.?? Spontaneous recovery can be defined as the reappearance of the conditioned response after a rest period or period of lessened response. If the conditioned stimulus and unconditioned stimulus are no longer associated, extinction will occur very rapidly after a spontaneous recovery. Spontaneous Recovery Examples Even if you are not familiar with much of psychologys history, you have probably at least heard of Ivan Pavlovs famous experiments with dogs. In Pavlovs classic experiment, dogs were conditioned to salivate to the sound of a tone. The sound of a tone was repeatedly paired with the presentation of food. Eventually, the sound of the tone alone led the dogs to salivate. Pavlov also noted that no longer pairing the tone with the presentation of food led to the extinction, or disappearance, of the salivation response.?? So what would happen if there was a rest period where the stimulus was no longer present. Pavlov found that after a two-hour rest period, the salivation response suddenly reappeared when the tone was presented. Essentially, the animals spontaneously recovered the response which was previously extinct. For another example, imagine that you have used classical conditioning to train your dog to expect food whenever he hears the ding of a bell. When you ring the bell, your dog runs to the kitchen and sits by his food bowl. After the response has been conditioned, you stop presenting food after ringing the bell. Over time, the response becomes extinguished, and your dog stops responding to the sound. You stop ringing the bell altogether, but a few days later you decide to try ringing the bell again. Your dog rushes into the room and waits by his bowl, exhibiting a perfect example of spontaneous recovery of the conditioned response. How Spontaneous Recovery Works In order to understand exactly what spontaneous recovery is and how it works, it is essential to begin by understanding the classical conditioning process itself. How does classical conditioning take place? Classical conditioning involves forming an association between a neutral stimulus and an unconditioned stimulus that naturally and automatically produces a response. Flinching in response to a loud sound of salivating in response to the smell of dinner cooking in the oven are both examples of unconditioned stimuli. Your response to these things takes place automatically without any learning, which is why it is referred to as the unconditioned response.After repeatedly pairing something with the unconditioned stimulus, the previously neutral stimulus will begin to trigger the same reaction, at which point it becomes known as a conditioned stimulus. The learned reaction to the conditioned stimulus is now referred to as the conditioned response. For example, in the famous Little Albert experiment, researchers  John B. Watson and Rosalie Rayner repeatedly paired a loud sound (the unconditioned stimulus) with the presentation of a white rat (the neutral stimulus). The child in their experiment was previously unafraid of the animal but naturally frightened by the loud noise (the unconditioned response). After multiple pairing of the noise and the sight of the rat, the child eventually began to display the fear response (now known as the conditioned response) whenever he saw the white rat (the conditioned stimulus).?? So what might have happened if Watson and Rayner had stopped pairing the rat and the noise? At first, the child would naturally still be quite frightened. After multiple instances of seeing the animal without any noise present, the child’s fear would likely start to dissipate slowly and eventually he might have even stopped displaying the fear response. Why Spontaneous Recovery Is Important But if a conditioned response becomes extinguished, does it really disappear altogether? If Watson and Rayner had next given the boy a brief rest period before reintroducing the rat, Little Albert might have exhibited a spontaneous recovery of the fear response. Why is spontaneous recovery so significant? This phenomenon demonstrates that extinction is not the same thing as unlearning. While the response might disappear, that does not mean that it has been forgotten or eliminated. After a conditioned response has been extinguished, spontaneous recovery may gradually increase as time passes. However, the returned response will generally not be the same strength as the original response unless additional conditioned takes place. Numerous cycles of extinction followed by recovery usually result in progressively weaker responses. Spontaneous recovery may continue to take place, but the response will be less intense.

Sunday, May 24, 2020

Essay Classroom Observation Report - 1698 Words

When thinking about the nature of students, I think about how the students behave. I believe that the behavior of students as a group reflects eclecticism meaning that every child behaves differently although every behavior can be integrated. While doing my observation in a second grade classroom, I have met students that are extremely social and active as well as students who are rather quiet and reserved. Usually when an extremely social child is seated with a quiet child, the quiet child will not say much so the extremely social child will not have anyone to talk to. Sometimes though when the extremely social and active child lines up near the quiet children the noise will start. There will either be a lot of talking or an†¦show more content†¦An example of this is that the teacher teaches the students to be honest. She allows the students to check their own work in class with a red pencil marking the ones that they answered correctly with a check mark and marking the answers they answered incorrectly with an X. She later looks through the papers to make sure that the students are being honest. One day when I went through the papers, I found that all of the students were honest. When I become a teacher I am going to make sure that the students are honest and that they treat each other with respect. I will encourage the students to strive towards moral excellence. Although I agree mainly with absolutism, I can also see the side of relativism. If you lie to protect someone from danger it can be morally acceptable to lie. This can be thought of as the Socratic method, meaning that in some situations you have to rethink your ideas, to come to a more clear idea of a philosophical idea of what is right or wrong according to the situation. Really, there is no correct nature of knowledge. The overall purpose of education is to enrich the lives of our youth so that they can one day be productive citizens in our society. The way I see today’s youth is that they are what the world’s future depends on. Children need a good education from the primary years so they will be able to maintain good academic knowledgeShow MoreRelatedObservation Report On Classroom Observation1883 Words   |  8 PagesData Report The following data was gathered while fulfilling duties as a principal intern at Theresa Bunker Elementary School. The data was observed during five to seven minutes of classroom observation as part of a walk-through in the spring of the current school year. My cooperating supervisor for my internship was able to go on these walk-throughs with me in order to have a productive reflection meeting afterwards. This elementary school has two of each grade level from Kindergarten to sixthRead MoreClassroom Observation Report Observation1759 Words   |  8 PagesTami Lesser June 4, 2017 Observation Report: I observed a girls second grade classroom in Arie Crown Hebrew Day School. The class had 28 students. There was one head teacher and one teacher’s assistant in the class. Bathrooms were located down the hall and students did not need to ask permission to use them, however, only one student could leave at a time. Students lockers were located right outside the classroom, they can leave their coats and boots there if need be. The room was quite large consideringRead MoreReport on Classroom Observation1945 Words   |  8 PagesREPORT on CLASS OBSERVATION Introduction Internship teaching is the culminating experience of the first degree program in education. It provides the opportunity to apply theoretical knowledge on pedagogies in the actual classroom setting and gain the experience. The internees are exposed to an environment where they encounter learners for the first time and face them with multitude of ideas, approaches, techniques and processes. During the internship period I got ample opportunities to demonstrateRead MoreReport on Classroom Observation1932 Words   |  8 PagesREPORT on CLASS OBSERVATION Introduction Internship teaching is the culminating experience of the first degree program in education. It provides the opportunity to apply theoretical knowledge on pedagogies in the actual classroom setting and gain the experience. The internees are exposed to an environment where they encounter learners for the first time and face them with multitude of ideas, approaches, techniques and processes. During the internship period I got ample opportunities to demonstrateRead MoreObservation Report On Classroom Observation1404 Words   |  6 PagesFor this observation, I observed in a fifth-grade elementary school classroom at Dunlap Elementary School in Yucaipa. The teacher, Mrs. Aldulaimi, of the classroom has been teaching full time for the past five years but has been substituting for twenty plus years. She has a class of about thirty so students but as of recently many of her students are moving away and changing school districts. She really seems to be passionate about teaching but may appea r overly strict with the children. The physicalRead MoreClassroom Observation Report944 Words   |  4 PagesGeneral Observation: As I entered into the science room, the students were being given a science â€Å"dipstick† labeled â€Å"Interdependent Relationships in Ecosystems†. This â€Å"dipstick† sums up the unit that the students have been working on where they created their ecosystem posters and determined which animals belong in each ecosystem. The teacher explained to the students that she calls these â€Å"dipsticks† instead of â€Å"tests† because these documents are more focused on seeing what they took away from theRead MoreClassroom Observation Report1167 Words   |  5 Pageseighteen years of experience and she used technology consistently at home and in a classroom. She also worked in a computer related business. This particular class was an upper level reading class. They had to research information about an athlete. The first page of power point was a picture of the athlete and a portion of a report that they had found on the internet. The second page of the report consisted of using a digital camera in which the teacher took a picture of eachRead MoreObservation Report About Classroom Observation1630 Words   |  7 PagesI have visited the Cranbury Presbyterian Nursery School and have observed the classroom in great detail during my last three visits. In this preschool classroom, there are usually 8-10 students present whose ages are from 2 to 2  ½. There are also three adult staff present without including myself. This classroom consists of two rooms which are connected to each other. One room only has a large circle rug and a rectangular table. The other room adjacent to it is slightly larger and contains multipleRead MoreEssay on Classroom Observation Report2176 Words   |  9 Pagesteacher and her students in an observation I did in a false beginner English as Second Language (ESL) class at the University of Texas. The purpose of this report is to reflect on the teacher’s teaching strategies and class environment in relation with what I have learned in my Teaching Methods class. Throughout this paper, a variety of students’ and teacher’s behavior will be discussed that will be analyzed in the reflection section. II. Before the Observation After I arranged a dayRead MoreClassroom Observation Report Essay1592 Words   |  7 PagesClassroom Observation Memphis Intermediate School is located in the city of Memphis, TN. It is comprised of grades 3-5 with a total enrollment of 464 students and a student/teacher ratio of 20. Memphis has been in operation for only seven years and is a public school. The ethnicity of the student body is largely White at 86%, followed by Hispanic 6%

Thursday, May 14, 2020

Implications Of Obsessive Compulsive Disorder - 1301 Words

Implications of Obsessive-Compulsive Disorder in Learning and Memory Elsa Mahle The Lawrenceville School Implications of Obsessive-Compulsive Disorder in Learning and Memory Obsessive-compulsive disorder, as defined by Psychology Today, is â€Å"an anxiety disorder in which people have undated and repeated thoughts, feelings, ideas, sensations (obsessions), or behavior that make them feel driven to do something (compulsions).† OCD has implications on everyday life for people struggling with the disease, but specifically, how do OCD and organization (on a lesser scale) affect our memory system, or vice versa? And what implications does this have in our lives as students? What is the cognitive theory outlining OCD? As investigated in this paper, OCD ultimately reduces your confidence in your memory and links to impairments in nonverbal and spatial memory. However, organization on a lesser scale, where the obsession of it does not interfere with your normal routine as it does in OCD, can increase productivity and reduce distractions, thereby strengthening your memory around the material you’re studying. OCD follows a pretty typical cycle, in which patients have obsessions that can become triggered, and when they become triggered, the patient feels anxiety. In order to combat that anxiety, they will try to relive it by creating behaviors, called compulsions. The compulsions temporarily provide relief until the obsessions are triggered again. There are a few common types of OCD:Show MoreRelatedReferences:. Akhtar S, Wig Nn, Vama Vk, Pershad D, Verma866 Words   |  4 Pages(1975) A phenomenologic analysis of symptoms in obsessive- compulsive neurosis. Br. J. Psychiatry Vol 127: 342–348. American Psychiatric Association. (2000). Diagnostic and statistical manual of mental disorders (4th ed. text revision). Washington, DC: Author. Bienvenu, O. J., Samuels, J. F., Riddle, M. A., Hoehn-Saric, R., Liang, K. Y., Cullen, B. A., et al. (2000). The relationship of obsessive-compulsive disorder to possible spectrum disorders: Results from a family study. Biological PsychiatryRead MoreObsessive Compulsive Disorder ( Ocd )1717 Words   |  7 PagesObsessive-compulsive disorder (OCD) is defined as a â€Å"disorder in which intruding, recurring thoughts or obsessions create anxiety that is relieved by performing a repetitive, ritualistic behavior or mental act (compulsion)† (Ciccarelli White, 2012, p.543). OCD is a neuropsychiatric disorder that once was considered to be rare (Stein, 2002). Today it affects two to three percent of people across the globe (Treating obsessive-compulsive, 2009). It is a disorder that is â€Å"equally common in males andRead MoreInformative Speech: The Symptoms of Obsessive-Compulsive Personality Disorder997 Words   |  4 Pagessymptoms of Obsessive-Compulsive Personality Disorder . Thesis: Obsessive-Compulsive Personality Disorder is a disorder which involves an obsession with perfection, rules, and organization, which leads to routines and rules for ways of doing things. Organization Pattern: Topical Introduction I. Open with impact: One in every one hundred people are affected by OCPD. Even more are affected by its symptoms. II. Obsessive-Compulsive Personality Disorder is a disorder which involvesRead MoreCommunication and Intersection between Human Mind and Skin914 Words   |  4 Pagesto 60% incidence of psychiatric disorders in dermatological patients . Physiologically, the skin and mind are intertwined by the combined actions of the neural, endocrine, immune, and cutaneous systems. Studies have shown that many dermatological pathologies may stem from psychological stress causing a disruption in the epidermal permeability barrier homeostasis . Yet, many dermatological patients are hesitant to pursue dual treatment for psychocutaneous disorders. In fact, many dermatologists confirmedRead MoreObsessive Compulsive Disorder ( Ocd ) And All The Corresponding835 Words   |  4 Pages The story is an intriguing tale that I would argue explicates and profoundly depicts the different dynamics associated with the Obsessive Compulsive Disorder (OCD) and all the corresponding tendencies that exacerbate the anxiety. The main character, Mr. Melvin Udall’s behavior and actions speaks volume about the debilitating effects of the disorder. He seems to constantly have unwanted and intrusive thoughts that can’t seems to get out of head, making him obsessed with it, Example the Read MoreCase Study Of Lady Macbeth786 Words   |  4 PagesIn the case of Lady Macbeth, I believe her diagnosis is 300.3 F42 Obsessive-Compulsive Disorder. Per the DSM-V, OCD is characterized by obsessions such as persistent thoughts and urges that are intrusive and unwanted and cause high levels of anxiety or stress. The individual often attempts to ignore the thoughts by performing other actions or compulsive behaviors. Compulsions are characterized by repetitive behaviors performs in response to the obsession, these compulsions are meant to reduce theRead MoreObsessive Compulsive Disorder According to Transactional Analysis687 Words   |  3 PagesObsessive compulsive disorder is identified as a psychological dysfunction where a person experiences elaborated thoughts that intrude with their normative functioning ( ). These thoughts are typically rational however their consta nt recurrence can make it difficult for a person to accomplish tasks that are important in daily functioning. The manifestations of these thoughts are also observable though ritualized actions. Actions are also interfering and exhibit the OCD individuals constant struggleRead MorePersonality Theories Of Personality Disorders1497 Words   |  6 Pagespeople have a diagnosable personality disorder of some kind (2017). Personality disorders can often times be difficult to diagnose and there are frequently misdiagnoses in this category. There are four defining features of personality disorders: distorted thinking patterns, problematic emotional responses, over or under regulated impulse control, and interpersonal difficulties (Hoermann, Zupanick, Dombeck, 2013). To be diagnosed with a personality disorder a person must show substantial and persistentRead More Comorbidity issues in Eating Disorders Essay2657 Words   |  11 PagesComorbidity issues in Eating Disorders If a person visited their doctor and described the following symptoms, what would you determine their diagnosis to be? The woman is in her late teens and for the past six months she has been having problems with eating. When she eats she must cut her food into very tiny pieces; these pieces are then counted and separated into foods that are healthy and those which may not be as healthy on the plate. Once she has separated the foods she willRead More Obsessive-Compulsive Disorder and Religion2133 Words   |  9 PagesObsessive Disorder and Religion Obsessive-Compulsive Disorder (OCD) affects up to 2.1% of adults and features pervasive and intrusive thoughts that lead to repetitive uncontrollable behaviors aimed to reduce anxiety (APA, 2000). Further, these thoughts and behaviors impede and disrupt daily living and cause marked distress in the lives of the sufferer. The recurrent thoughts often center on fear of contamination, harming self or others, and illness (Himle, Chatters, Taylor, and Nguyen, 2011). Those

Wednesday, May 6, 2020

Evaluating Different Issues Concerning a Beach Bag Essay

Evaluating Different Issues Concerning a Beach Bag The purpose of this case study is to evaluate different issues concerning a beach bag. Mary Ricci, an entrepreneur, has hired a consulting company to study this new product concept she is willing to introduce to the market. I have chosen to look at the strengths and than the weaknesses. At the end of this case study analysis, I will give some recommendations to help the company do better. The Strengths The first and the most important thing to point out is that Ricci is â€Å"creative, optimistic, enthusiastic, flexible, and motivated.† I think that it is extremely important to have someone who is devoted and creative. Therefore, Ricci seems to†¦show more content†¦I disagree with Ricci statement â€Å"oversized wheels would be cumbersome to maneuver on the sand†. I think that if the wheels are thick enough, the cart will not be able to move at all. In my opinion the potential market has not been selected properly for the following reasons. First, the age group is 18 to 44. I think that this should be much lager because a 16 year old could be carrying a beach bag as well as a 60 year. Another problem with the potential market is the gender. I think man could also be potential buyer of this product. My forecast is that the percentage of man will be much smaller, but there is a market for man. In addition, I believe that the geographical division is not a good one. People that live in the Midwest do not have beaches close by. They could eventually purchase this product if they are traveling. The most dangerous weakness of this case study is that, Ricci thinks that the potential market can be calculated by adding the sunscreen buyers to the suntan buyers. Using common sense, some people use sunscreen on a daily to protect their skin and also people use suntan to tan in the front of a pool or in a veranda. In the distribution section, I think that something very important has been forgotten. The transportation cost to transfer the bags from the manufacturer toShow MoreRelatedEngaging Privacy and Information Technology in a Digital Age12587 Words   |  51 Pages Committee on Privacy in the Information Age, National Research Council ISBN: 978-0-309-10392-3, 456 pages, 6 x 9, hardback (2007) This free executive summary is provided by the National Academies as part of our mission to educate the world on issues of science, engineering, and health. If you are interested in reading the full book, please visit us online at http://www.nap.edu/catalog/11896.html . You may browse and search the full, authoritative version for free; you may also purchase a printRead MoreRifleman Dodd18078 Words   |  73 Pagestwo-way communication between a Marine senior and a Marine subordinate and focuses on helping the subordinate achieve or maintain the highest level of performance. This study unit examines objectives of the Marine Corps Counseling Program, the different approaches to counseling, and which and when Marines will receive. In This Study Unit This study unit contains the following lessons. Lesson Essential Elements of Counseling Framework for Counseling MCI Course 0112D 1-1 See Page Read MoreFundamentals of Hrm263904 Words   |  1056 Pages1: Work/Life Balance at Baxter 25 Working with a Team: Understanding Diversity Issues 25 Learning an HRM Skill: Guidelines for Acting Ethically 26 Enhancing Your Communication Skills 26 ETHICAL ISSUES IN HRM: Invasion of Privacy? 9 WORKPLACE ISSUES: We Are Now Entering the Blogosphere 10 Workforce Diversity 10 The Workforce Today 10 DID YOU KNOW?: Chief Diversity Officer 11 How Diversity Affects HRM 11 WORKPLACE ISSUES: Diversity Awareness 12 What Is a Work/Life Balance? 12 DID YOU KNOW?: LookingRead MoreAccounting Information System Chapter 1137115 Words   |  549 Pagesto each of them. The author turns this question into an in-class group activity. Students are divided up in groups, told to close their books, and given 15 minutes to: a. Think through the business processes, key decisions, and information needs issues in their group. b. Identify the external users of information and specify the information received from and sent to each of them. One group is selected to present their answers to the class. The other groups are told to challenge the group’sRead MoreExploring Corporate Strategy - Case164366 Words   |  658 Pagesmain text of this book includes 87 short illustrations and 15 case examples which have been chosen to enlarge speciï ¬ c issues in the text and/or provide practical examples of how business and public sector organisations are managing strategic issues. The case studies which follow allow the reader to extend this linking of theory and practice further by analysing the strategic issues of speciï ¬ c organisations in much greater depth – and often providing ‘solutions’ to some of the problems or difï ¬ cultiesRead MoreAn Impact Assessment of Science and Technology Policy on National Development of Nigeria61708 Words   |  247 Pagesthis phase, research laboratory became the source of technological innovations and entrepreneurs drew science into closer relationships with production as they began to invest directly in scientific research as a potential source of profit. The issues raised here attempts to support the belief that science has a social function in relation to the development of production. 4 Furthermore, the demands of the production system can influence the way in which scientific institutions develop andRead MoreCase Study148348 Words   |  594 PagesIntroducing Strategy The Environment Strategic Capabilities Strategic Purpose Culture and Strategy Business Strategy Corporate Strategy and Diversification International Strategy Innovation and Entrepreneurship Mergers, Acquisitions and Alliances Evaluating Strategies Strategy Development Processes Organising for Success Leadership and Strategic Change The Practice of Strategy Pages 30 37 47 59 69 79 88 99 108 115 122 132 144 150 162 Case Teaching Notes The LEGO Group: Working with StrategyRead MoreAn Evaluation of an on-Farm Food Safety Program for Ontario Greenhouse Vegetable Producers; a Global Blueprint for Fruit and Vegetable Producers51659 Words   |  207 Pagesfood safety strategies, employing good agricultural practices focusing on water, handling and sanitation to reduce risk. An illustrative case study to examine implementation trends was developed through the examination of current on-farm food safety issues and programs, with specific focus on the Ontario Greenhouse Vegetable Growers (OGVG) hazard analysis critical control point (HACCP)- based initiative. In 2003, OGVG s 200 members had a combined farm-gate value of $350 million and represented 41Read MoreDeveloping Management Skills404131 Words   |  1617 PagesSoftware In-Basket Exercise 43 PART I 1 PERSONAL SKILLS 44 45 DEVELOPING SELF-AWARENESS SKILL ASSESSMENT 46 Diagnostic Surveys for Scale Self-Awareness 46 Self-Awareness Assessment 46 Emotional Intelligence Assessment 47 The Defining Issues Test 48 v Cognitive Style Indicator 52 Locus of Control Scale 52 Tolerance of Ambiguity Scale 54 Core Self-Evaluation Scale (CSES) 56 SKILL LEARNING 57 Key Dimensions of Self-Awareness 57 The Enigma of Self-Awareness 58 The Sensitive Line 58Read MoreProject Managment Case Studies214937 Words   |  860 Pagesmanagement training. Several of the employees thus trained were then placed on a committee with senior management to design a project management stage-gate model for Fems. After two months of meetings, the committee identified the need for three different stage-gate models: one for information systems, one for new products1 services provided, and one for bringing on board new corporate clients. There were several similarities among the three models. However, personal interests dictated the need for

Tuesday, May 5, 2020

Auditing School of Business & Law

Question: Discuss about the Auditing for School of Business Law. Answer: Introduction As all of the professional accountants have been observed to be guided by APES 110 code so, this report gives a brief about the auditing and ethical practices which the accountants follow. The objective of this report was also to assist people to inculcate a critical analysis skill in relation to the independence of auditors and the issues which were associated with it. Therefore, in this assignment first of all the code of APES 110 has been defined with the threats which all the experts face in this profession. APES 110 Based on the first situation and the second situation it could be stated that by utilizing the knowledge of APES 110, there has been a number of threats under the code but in this case the self- interest threat would be applicable for the Fellowes and Associates independence (Gay Simnett, 2015). Threats and Safeguards Section 100.12 Similarly under section 100.12 of the Code certain safeguards and threats have been described. Threats may be generated by a large range of situations. And also there could be a number of threats which could take place such as: Self-Interest Threat was a risk where a monetary or other importance would improperly manipulate the decision of the workers or behavior; Advocacy threat has been considered as an employee would promote a customers position to the point that the workers objectivity was compromised, etc (Kaidonis, 2016). Self-Interest Threat As per section AUST290.41.3 Self-Interest Threat takes place when a corporation or anemployee of the declarationemployees could take advantage from a fiscalconcentration in, or other self-centerednessdivergence with, adeclarationcustomer (Accounting Professional Ethical Standards Board, 2010). Instances of some situations that may make this risk comprises of, but were not restricted to: Aundeviatingmonetaryconcern or substanceroundaboutmonetaryconcern in a certified customer; 290.106: A monetary Interest in a guarantee customer may generate a self-interest risk. According to section AUST290.41.3 of the APES 110, a monetary interest which was vested in a customer may generate a self-interest risk. Also, the outstanding shares which have been vested in an engagement customergenerateanexpressmonetaryinterest.On the other hand, Section 290.104 states that the examinerin order to believe the character of the monetaryconcernin order toestablish the importance of the risk could be done taking into account the proper protections (George, Jones Harvey, 2016). It has also been stated that the matters to think aboutwere whether the shareholdingwas direct or indirect, and what the functions of the member of the decision were making authorities.Section 290.106on the other hand states that if a worker of the declaration team has a direct pecuniary interest then the only defense available was to eradicate the danger. Dangers which were connected to the order of the directmonetarynoticegrantedprevious to the person who became a worker of the declarationworkers. Inassessing the importance of the risk, it wasessential to inspectinto the character of the monetary concern. This comprises of an assessment of the function of the individual who wasinvestingthemonetaryconcern, the subjectivity of the monetary concern and the kind of monetary Interestunswerving or circuitous. Assessment of the Services And based on the second situation it could be stated that AUST 110 ss. 290.174- 290.179 would be applicable as it addresses the problems which wereadjacenttothe sections of assessmentofservices which were provided to an assurance customer. The issues initiates because in a monetary report audit theauditorwasobligatory to collectproof about the customersevaluationof the resources. If the auditor granted the estimation to the customer, then the auditor has to audit their own tasks (International Monetary Fund, 2012). A self-review danger may also be generated when an audit firm carries outanassessment for an audit customer that was to be integrated into the customersmonetarydeclarations. Issue or Problem in Assessment Services In particular, under s.290.176 this wasanissue if the assessment service includes the assessment of casesimportant to themonetarydeclarationsand the assessmentincludes a momentouslevel of prejudice. In thiscase, the self-review riskwhich was producedcould not be decreased to asatisfactorypoint by therequest of any protection, and the assessment services should not be granted, or on the other hand, the auditor should extract from the audit meeting (Accounting Professional Ethical Standards Board, 2008). Therefore, the majorquerieswere whether the item wasmaterial, whether there was a noteworthy degree of prejudice in the estimation service. The intangibles were as a result stated to be material.Valuation of intangible assets was also likely to be prejudiced, or at least more biased than valuation of real land and buildings. This indicates that the Fellowes and Associatesshould depart from the audit or the client should attain another self-governingassessment for the intangibles. Actions followed by the Fellowes and the Associates in order to eradicate the potential threats and safeguards for the threats which were mentioned above. As per 290.106,if a worker of the decision making Team, has aindirect pecuniary Interest in the decision makingcustomer then the self-interest risk which was made would be so important that the only protectionobtainable was to get rid of the riskLike the: Organization of the Direct monetaryInterestprevious to the personflatteringasa worker of the declaration making Team; Organization of the Indirect monetary Interest in totality or of aadequatesum of it so that the residualcuriositywas no longer material previous to the person becoming aemployee of the declaration making Team) or Get rid of the worker of the declaration making Team from the declaration making meeting. Although, the queryemerge to confirm that the assessment services were granted prior to the time when the audit engagement were being accepted. Therefore, at that time, there would not be any conflict which may take place among the obligations of the Fellowes and Associates as valuer and auditor. Nevertheless, in todays time, as auditor, Fellowes andAssociates were necessary to give an estimation on the assessment which it formerlysupplied (CPA Australia, 2014). Other safeguards that could apply to the circumstance of valuation could include under section290.177: Includinganextraspecializedperson who was not aassociate of the declaration making team to appraise the job done or else as essential; Corroborating with the inspectioncustomers their appreciative act of the fundamentalsuppositions of theassessment and the method to be utilized and attainingendorsement for their utilization; Gaining the audit customersappraisal of the obligation for the consequences of the work which was carried out by the corporation, and; Producingpreparations so that the workers grant such services which do not contribute in theauditmeeting (Clarke, 2012). At a least, Fellowes and Associates should pertain the protections in s. 290.177 withrespect to the indefinable assets valuation. The valuation should be evaluated by an extra Professional accountant, who was outside the audit team; they should attain the customers acknowledgement of blame for the valuation, and should not utilize the workers involved in the valuation on the monetary report audit. Conclusion Therefore, at the end it could be concluded that the customers would either have to gain another self-governing valuation or Fellowes and Associates should depart from the audit. So, in the upcomingfuture, the audit firm should not carry out valuations for audit customers that were likely to be the subject of the financial report audit, unless they wereirrelevantor have a very lowdegree of prejudice. References Accounting Professional Ethical Standards Board.(2008). Compiled APES 110 Code of Ethics for Professional Accountants. Retrieved on 26th December 2016 from: https://www.apesb.org.au/uploads/meeting/board_meeting/20150226004827_attachment_14_(b)_compiled_apes_110_clean_version_april30_option_1.pdf Accounting Professional Ethical Standards Board.(2010). APES 110 Code of Ethics for Professional Accountants. Retrieved on 26th December 2016 from: https://www.apesb.org.au/uploads/standards/apesb_standards/standard1.pdf Clarke, E.A. (2012). Accounting: An Introduction to Principles + Practice. Australia: Cengage Learning. CPA Australia. (2014). An Overview Of Apes 110 Code Of Ethics For Professional Accountants. Retrieved on 26th December 2016 from: https://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/ethics/an-overview-of-apes-110-code-of-ethics.pdf Gay, G., Simnett, R. (2015).Auditing and Assurance Services in Australia, Sixth Edition. Sydney: McGraw-Hill Education Australia. George, G., Jones, A., Harvey, J. (2016). Analysis of the language used within codes of ethical conduct. Journal of Academic and Business Ethics. International Monetary Fund. (2012). Australia: IOSCO Objectives and Principles of Securities RegulationDetailed Assessment of Implementation Issues 12-314 of IMF Staff Country Reports. International Monetary Fund. Kaidonis, M. (2016). The Accounting Profession: Serving the public interest or capital interest?.Australasian Accounting, Business and Finance Journal, vol. 2, no. 4.