Dont Ask Dont Tell Repeal

Flushed Driving Essay Driving while impaired is a difficult issue in our current society. As per National Highway Traffic Safety Administration (NHTSA) liquor related engine vehicle crashes kill somebody at regular intervals and harms somebody like clockwork. (â€Å"Impaired Driving†) What ought to be a reason for concern is that the young people are regularly engaged with liquor related driving mishaps. Measurements shows that albeit youthful drivers make up just 14% of the US Population, adolescents matured 16-24 have been engaged with 28% of the liquor related driving mishaps. Regardless of these insights anyway I accept that we despite everything ought not reason that young people are most perilous drivers and are the sole answerable for instances of drinking and alcoholic driving. I accept that the frequency of liquor related mishaps including youthful drivers are exasperated by the way that these drivers are not just generally unpracticed drivers in light of their young age yet in addition since they have less capacity to bear liquor contrasted with a grown-up. It must be pushed anyway that drinking and the instances of alcoholic driving have been declining among youthful drivers. Studies show that drinking among the young has been reliably dropping. Examination shows that there is a descending pattern of liquor utilization among secondary school understudies as indicated by a PRIDE Survey discharged Sept. 1999 which expresses that the extent of both junior and senior secondary school understudies who have expended any liquor during the year has dropped again for the third year straight. This is affirmed by in an investigation which proclaimed that inside a time of around 20 years, the extent of American secondary school seniors who have ever expended liquor is down 13%; have devoured liquor inside the earlier year is down 15%; have expended liquor inside past 30 days is down 27%; have as of late expended liquor every day is down 67%; have gorged is down 24%. (â€Å"Young Drivers and Alcohol†) Thus, my message for the young people of today is that the recognition that increasingly more secondary school understudies are drinking and are driving in any event, when smashed is with no substance and premise. Exact examination has demonstrated these observations to be erroneous. Secondary school understudies who are not into drinking or driving while at the same time being affected by liquor ought not consequently be forced into doing likewise in light of the fact that such isn't the standard in our current society yet a negligible aberrance. The standard is as yet that youngsters are avoiding liquor and that an ever increasing number of youngsters don't drive when tanked. In spite of the fact that liquor issues and alcoholic driving have been on a descending pattern, actually an excessive number of youngsters end up dead or genuinely harmed because of the rate of alcoholic driving in our general public. Endless lives have been lost and we anticipate that thousands more beyond words alcoholic driving will keep on being endured by our contemporary society. Expanding the time of detainment is I think a receptive arrangement as the vast majority who are tanked no longer have the good judgment to think about the conceivable punishment that will be distributed against them when they are gotten. A proactive answer for this issue is the lead of mindfulness programs on the degree of this issue. Individuals need to become mindful that when they drive under the influence they become a risk not exclusively to themselves however to others too. There is a high likelihood that they could either get murdered or execute a guiltless regular citizen. The subsequent advance will be for the general public all in all to be careful and not to endure individuals who drive under the influence. This should be possible by methods for social dissatisfaction or forcing a companion not to drink particularly when he will drive. Loved ones have a significant influence in the achievement of this undertaking since they are viewed as power figures who may convince an individual not to drink or an individual who is tanked not to drive. This message won't back as in the young will start to believe that drinking and alcoholic driving are the standards since I have set up that such isn't the situation. Experimental examination has indicated that there is no logical premise in the explanation that increasingly more youth individuals are drinking liquor and are drinking while at the same time being affected by liquor. In addition to the fact that I established that drinking and alcoholic driving are not accepted practices but rather I likewise settled that individuals in our current society would prefer to avoid such indecencies. Further, my message put the obligation regarding drinking and alcoholic driving not exclusively to the individual who is flushed yet additionally to the families, family members and companions of the individual who is tanked. We can't stop this issue by expanding the time of detainment, rather, every individual from our general public must be careful and take a functioning part in controlling this issue.

Wsh Policy And Objectives At Azura

Wsh Policy And Objectives At Azura AZURA Chemical was set up in 2009 and is arranged in the Jurong Island, Singapore. It has a staff quality of 50 individuals. The organization is a producer of Ethoxylated Surfactants. Their principle items are Ethoxylate Surface Active Agents; Polyoxyethylene sorbitan unsaturated fat esters; Polyoxyethylene hydrogenated castor oils; Polyoxyethylene alkyl ethers. The organization fundamental beliefs are. We accept and esteem open correspondence at each level in the association. We support imagination and shake things up. We attempt to regard each Individual by encouraging a confiding in condition and treating every individual equivalent. Interior Factors The 3 Internal Factors are. 1. Current WSH Policy 2. Input from Internal Audit and Management survey meeting. 3. Authoritative WSH societies. The WSH approach articulation was to drive the organization strategic goals toward accomplishing its Environmental, Safety, Health and social obligation. The organization controlled the strategy by means of its arrangement sending process by booking month to month correspondence meeting with staff and the Managing Director of the organization assumed the individual liability to impart the organization approach. The Feedback from Internal Audit and Management survey meeting was to set up remedial and preventive activities plan and screen the viability of the present and new control estimates set up. It likewise go about as a consistent improvement cycle to ceaselessly improve its Safety and Health targets by audit and making changes to its approach articulation and goals. They accomplished this through their bi-yearly interior review and 6 month to month the board audit meeting seat by their Managing Director. . Hierarchical WSH societies. The organization began the program to drive a culture move by receiving a proactive as opposed to being responsive mentality in the territories of Safety and Health. Already, program was just set up simply after a close to missed and a mishap circumstance. The procative program set up are a week by week reconnaissance by supervisory group stroll about. The senior supervisory crew essentially stroll through the manufacturing plant and distinguish best practices, improvement zones and speaking with individuals on the shopfloor to more readily comprehend their anxiety in the regions of Health and Safety. The criticism are talked about during their month to month the board meeting and the outcome or activities plan are posted in the notification board as a type of correspondence with their worker. Outside Factors The 3 External Factors are. Changes in Legal necessity. Pattern in modern practices Joined Nation/International work Organization orders. 1. Changes in Legal prerequisite. With the progressions made to the WSH (SAFETY AND HEALTH MANAGEMENT SYSTEM AND AUDITING) REGULATIONS 2009, PART III Wellbeing AND HEALTH MANAGEMENT SYSTEM Execution of security and wellbeing the board framework 8.- (1) It will be the obligation of the occupier of each work environment indicated in the Second Schedule to actualize a wellbeing and wellbeing the board framework to guarantee the security and soundness of people at work in the work environment. Working environment security and wellbeing review 9.- (1) It will be the obligation of the occupier of any working environment determined in the Third Schedule to designate a work environment security and wellbeing evaluator to review the wellbeing and wellbeing the board framework of the working environment at a recurrence as indicated in the Third Schedule. So as to consent to the guideline, the organization need to connected an External expert to build up and build up the SHMS framework dependent on SS 506 Part 3 ( SHMS for concoction businesses). From there on, the organization needs to connected a MOM affirmed SHMS inspector to do a review on the organization framework. 2. Pattern in mechanical practices. Regularly, change in mechanical practice or Best Practices impact the organization WSH the board framework and control. Model are Technical Advisory from the WSHC which figure and set-up new or refreshed Safety rule for the general business. The organization will in this way need to refresh it the executives framework, make changes to its inward techniques, for example, SWP and catch up with the most recent requirement for preparing to its representative. 3. Joined Nation/International work Organization orders. The Globally Harmonized System (GHC) was started at the UN Conference on the Environment and Development in Rio de Janeiro in 1992. It points, among different objectives, to orchestrate the arrangement and the peril correspondence components of synthetic compounds (marking and wellbeing information sheets). The immediate effect on Industry, end client and the usage time period for Singapore provider, maker and end-client. With the new mandate, the organization should execute new naming configuration for all its Chemical Label to be stuck on the entirety of its holder/drum before making conveyance to every one of its clients by 2012. Changes will be made to its inside procedures, for example, work and bundling strategies and changes to its OHS/WSH the board framework Current Policy OSH POLICY Azura Chemical Pte Ltd is focused on agreeing to all relevant Environmental, Health and wellbeing Act and works on, including the responsibility to meet or surpass material lawful and different prerequisites, to take a stab at ceaseless improvement in our OSH the executives framework, and to limit/take out security and Health dangers. We will, in this way, deal with our procedures, our materials and our kin so as to diminish Safety Hazards and Health impacts related with our work. We promises to execute and work the SHMS Management System to additionally improve security and wellbeing execution. Our primary destinations are to: Building up present and long haul objectives to give the important rules to constant improvement of word related wellbeing and wellbeing. Distributing HSE goals, exercises and execution information as a component of our OHS Risk Communication endeavors. Moving in the direction of ZERO Accident Rate. Improving the general working condition in Safety and Health. This strategy will be imparted to all gatherings inspired by the presentation of our OSH the executives framework. Marked: Azio Suzuki Date: 1 Feb 2009 Overseeing Director In the wake of checking on the present strategy, it will be gainful for the organization to exhibit its responsibility to the targets for example How are they going to accomplish them? We in this way will make some prescribed by adding a pledge to accomplish the destinations The increases are: We will meet proposals responsibility by : To set up present and long haul objectives to give the important rules to persistent improvement of word related security and wellbeing. To distribute Occupational, Safety and Health (OSH) goals, exercises and execution information as a feature of our OHS danger and hazard correspondence endeavors. To furnish our worker with the proper instruction and significant preparing they have to all the more likely comprehend their OHS jobs and obligations. To consider each worker liable for their own activity that in any case will affect the life of others, the general wellbeing, security and nature we work in. To require and bend over backward and to move in the direction of ZERO Accident Rate. To submit and Improve the general working condition in Safety and Health. Distinguish and investigate the pertinent hierarchical structure/s fundamental in the arrangement execution of the WSH approach. (PC2.1, UK11) The organization WSH go under the duty of the EHS Director and he report to the Corporate EHS Director and specked line to the Managing Director. Under the initiative of the EHS chief, the Safety and Health directing board of trustees give the direction to by and large sending. The WSH official get the order from the guiding board of trustees and go about as the contact official for all HSE.OHS matters and program. The WSH structure comprise of 6 fundamental capacity for example EHS Director, Human Resources, WSH official, Facilities, Manufacturing and the Safety Committee/EHS . EHS Director. The EHS executive works with the corporate EHS in setting all OHS arrangement, Safety and Health organization , drive and screen and audit all the OHS execution pointers. WSH Officer. The official works under the oversight and mandate of the EHS executive to actualize, screen and follow-up on all OHS matters and update key security execution pointers month to month. He likewise seat the month to month security assessment and meeting. He additionally give master encourage to the chief and staff. He works intimately with the HR preparing division in figuring preparing programs. Along with the HR preparing official, they perform and lead Job wellbeing and preparing needs examination. HR ( Training and Admin support) The HR division is relegated the job to help the WSH programs and orchestrate outer preparing need and furthermore directing in-house wellbeing mindfulness acceptance program for all new representative. It additionally offers the authoritative help, keep up documentation and deal with the preparation programs for the organization. The HR official likewise work intimately with the account division to guarantee reserves are made accessible to execute and advance the WSH preparing. Assembling and Operations Work intimately with WSH official to lead normal wellbeing and wellbeing examination and to recognize any dangers in the working environment. Is additionally mindful to direct and audit all Risk Assessment for all the exercises under their influence. Dependable to set up Safe Work methods (SWP) and implement/screen all Permit to work (PTW) framework. He additionally bolster the organization plant-wide SHMS the executives framework and to guarantee adjustment to the arrangement promotion methods. Take an interest and bolster preparing prerequisite and arranged program. Offices. The offices office deals with all offices backing and gear upkeep program to guarantee machines and hardware are sheltered to work. It likewise backing and screen all the putting out fires gear and to guarantee the hardware are kept up and agree to the pertinent bodies, for example, SCDF. Help the

Andre Derain London Bridge Essay Example For Students

Andre Derain London Bridge Essay Cheryl Alberti Art Appreciation Midterm September fifth, 2010 â€Å"Andre Derain, London Bridge† Visual Elements Line I accept inferred lines were utilized in this painting. A few edges are clear with a characterized start and finish. The line weight shifts. The lines additionally differ in width and length. For the most part straight lines with a couple of bends. Shape The shapes go from square shapes, curves, and squares, to obscures that seem, by all accounts, to be structures in the far back corner. Mass I accept the mass is real. The Bridge itself is the main part of the craftsmanship, its mass size stretches over the work of art. Space is made by the position of the extension and the structures out of sight. 1. Two Dimensional The water and the vessels have all the earmarks of being two dimensional. I see a great deal of three dimensional in the composition. The scaffold has tallness, width, and profundity just as the structures out of sight. 2. Deception of Depth The passages under the scaffold infer profundity. The structures out of sight and the finish of the extension close to them show reducing size in two ways even the pontoon in the rear of the artistic creation isn’t as extensive as the one in the front. The extension and the pontoon in the front have been put vertical while the structures are on a level plane put. 3. Viewpoint The craftsman utilizes point of view strategy to make a hallucination of three measurement on a two measurement surface. Utilizing variety between sizes of portrayed subjects, covering some of them and putting those that are on the delineated ground as lower when ever closer when more profound. Direct point of view Derain makes the dream of spatial profundity on a two dimensional surface. We can consider corresponding to be as joining out yonder. The lines of the scaffolds are inclined internal causing them to seem to reach out go into space. The equivalent with the structures the lines reach out back to a disappearing point. Environmental or Aerial point of view An Atmospheric dimness is utilized in this specific bit of workmanship. The sky out of sight is a splendid orange and red. Time and Motion It doesn’t seem to have an occasion happening in progression from the past through the present to what's to come. Movement can be conceivable with the way that the pontoon gives off an impression of being going into the passage and the water seems to have development. 1. Suggesting Motion Derain decided to utilize brushstrokes that would infer that the water was moving making movement seem conceivable. 2. Real Motion Light-Discrimination among light and dim. 1. Seeing Light seems, by all accounts, to be reflecting in the water and in the skies skyline. The waters esteem is of a lighter selection of hues where as the passages and the structures profundities are darker. 2. Inferred Light Chiaroscuro is utilized for the passages and the structures to show profundity. The water unquestionably has solid worth differentiations where as the structures in the back going into the separation have negligible differences. . Light as a Medium The colors utilized convey the medium in the artistic creation. Shading Color is unquestionably a significant certainty in this piece. This specific craftsman created Fauvism alongside Henri Matisse. Utilizing intense hues and overstating shading in their craft. Derain was known as a Les Fauves painter. Les Fauves accepted t hat shading ought to be utilized to communicate the craftsmen sentiments about a subject, instead of essentially depict what it resembles. This artistic creation has two fundamental qualities an improved drawing with overstated shading. Surface The surface utilized in the London Bridge makes the sentiment of the workmanship. The surface utilized is inferred. Standards of Design Unity and Variety A sentiment of fulfillment is made by the utilization of components in this piece. Solidarity is accomplished through the viable utilization of the components and standards of plan. Assortment is acquired using decent variety and change. By utilizing and changing the components of shading, esteem, line, shape, structure, surface, and space both solidarity and assortment are accomplished. .u7cb377a29e0b841201ee0cfadf43bc33 , .u7cb377a29e0b841201ee0cfadf43bc33 .postImageUrl , .u7cb377a29e0b841201ee0cfadf43bc33 .focused content zone { min-stature: 80px; position: relative; } .u7cb377a29e0b841201ee0cfadf43bc33 , .u7cb377a29e0b841201ee0cfadf43bc33:hover , .u7cb377a29e0b841201ee0cfadf43bc33:visited , .u7cb377a29e0b841201ee0cfadf43bc33:active { border:0!important; } .u7cb377a29e0b841201ee0cfadf43bc33 .clearfix:after { content: ; show: table; clear: both; } .u7cb377a29e0b841201ee0cfadf43bc33 { show: square; change: foundation shading 250ms; webkit-progress: foundation shading 250ms; width: 100%; mistiness: 1; progress: murkiness 250ms; webkit-change: obscurity 250ms; foundation shading: #95A5A6; } .u7cb377a29e0b841201ee0cfadf43bc33:active , .u7cb377a29e0b841201ee0cfadf43bc33:hover { haziness: 1; progress: darkness 250ms; webkit-progress: mistiness 250ms; foundation shading: #2C3E50; } .u7cb377a29e0b841201ee0cfadf43bc33 .focused content zone { width: 100%; position: relative; } .u7cb377a29e0b841201ee0cfadf43bc33 .ctaText { fringe base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: striking; edge: 0; cushioning: 0; content design: underline; } .u7cb377a29e0b841201ee0cfadf43bc33 .postTitle { shading: #FFFFFF; text dimension: 16px; text style weight: 600; edge: 0; cushioning: 0; width: 100%; } .u7cb377a29e0b841201ee0cfadf43bc33 .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; outskirt: none; outskirt sweep: 3px; box-shadow: none; text dimension: 14px; text style weight: intense; line-tallness: 26px; moz-outskirt range: 3px; content adjust: focus; content embellishment: none; content shadow: none; width: 80px; min-tallness: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/straightforward arrow.png)no-rehash; position: supreme; right: 0; top: 0; } .u7cb377a29e0b841201ee0cfadf43bc33:hover .ctaButton { foundation shading: #34495E!important; } .u7cb377a 29e0b841201ee0cfadf43bc33 .focused content { show: table; stature: 80px; cushioning left: 18px; top: 0; } .u7cb377a29e0b841201ee0cfadf43bc33-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .u7cb377a29e0b841201ee0cfadf43bc33:after { content: ; show: square; clear: both; } READ: Thematical Lives of Dickens' Characters EssayBalance balance is accomplished by the game plan of the shading, shapes, structure, space and lines seeming lopsided making a sentiment of steadiness in the work. Accentuation and Subordination There is accentuation given to the scaffold and the water. The privilege back portion of the craftsmanship is subjected with very little accentuation on detail or shading. Directional Forces The lines from the scaffold attracts you to follow the extension back to the structures. Differentiation The sky and the water differentiate one another. The reds and oranges in the sky and the blues, greens, and yellow utilized in the water. Redundancy and Rhythm Again beat is utilized to make the look and feel of development. There isn't a lot of reiteration however there is some with the plan of the scaffold and the structures. I imagine that with Andre Derain it is even more a rearranged drawing with intense shading. Scale The work of art is a bigger scope estimating 26† x 39†. The extent obliges the accentuation. The utilization of progressively extraordinary tones in the sky and water underlines those two zones of the canvas while the structure of the extension accentuates that zone of the work of art.

Grade 4 Essay Writing Samples

Grade 4 Essay Writing SamplesWith so many sites out there offering websites to write essays, it is difficult to know which ones really help you. There are many sites that offer to help with this, but how do you choose the right one?The best way to choose a quality grading website is to compare them side by side to see what each of them offer you. Take your time to read some reviews about the website and look at what other people have to say about it. What they have to say will give you the best overall picture.There are thousands of websites on the internet, all telling you the same thing. They all say that you can write an essay on anything you want. Some give you a list of topics to write about, others may give you tips on what type of essays you should write. If you don't know how to begin, they may tell you that you just need to write what comes to mind.But if you search the internet you will find a good site that can help you. It will not give you lots of details about the topic to write about or other tips for writing, but it will show you how to start out. It will show you what you need to include in the essay and also show you what you should avoid. You will know exactly what to do next.The best way to find a site is to take some time to search for sites you may be interested in. Look at what other people are saying about the sites and then go through the sites yourself. See what questions other people are asking, and see what questions the site has answered. This is the best way to find a website that has helped people learn how to write well.Once you have found a few good websites that have writing samples and help with homework help, you will start to feel confident about your ability to write a good essay. In order to be sure that you are using a good site, check it out yourself. Then you will know that you are using a site that will help you out.Try not to settle on one right away. Try several before deciding which is the best. Research and ask for advice from others. You will be amazed at the answers you get from others.

Global Health Infectious Disease Free Essay Example, 1000 words

Your Full HIV/AIDS in South Africa Introduction Background Acquired Immune Deficiency Syndrome, more commonly known as AIDS, is the disease caused by the Human Immunodeficiency Virus [HIV]. Scientists have hypothesized that HIV came from the Simian Immunodeficiency Virus [SIV], which was found in a certain type of chimpanzee in Western Africa. Scientists believed that the SIV was transmitted to the humans who hunted for food decades ago by ingestion or other modes of contact of infected meat and blood. The acquired virus then mutated inside the human body and became HIV (â€Å"Basic Information about HIV and AIDS†, cdc. gov). As the HIV continuous to attack the immune system of the host, and develop to become AIDS, the person’s body becomes less capable to fight even the common diseases and in most cases develop certain types of cancer at the later stages of the disease (â€Å"Basic Information about HIV and AIDS, cdc. gov). Spread and Symptoms The spread of the HIV rely greatly on the exchange of bodily fluids, particularly excretions from the reproductive organs, and even the anus, during unprotected sexual intercourse, or by blood transfusion from an HIV-positive blood donor. We will write a custom essay sample on Global Health Infectious Disease or any topic specifically for you Only $17.96 $11.86/pageorder now Needles, when shared from an HIV-positive individual, pose a high risk of infecting other persons that will be using that contaminated needle. Practices such as tattooing and having drug sessions that use syringes have high risk factors of infection. HIV is also transmitted to infants thru HIV-positive mothers, during birth and even thru breast-feeding (â€Å"Basic Information about HIV and AIDS†, cdc. gov). HIV infected persons sometimes do not feel anything at all the moment they have the virus. The worst symptom is similar to the common flu that lasts to a maximum of two weeks. Other than this symptom, the person with HIV feels as healthy as any non-HIV individual. The onset of AIDS will be the determining factor for the HIV positive persons because of the marked susceptibility to communicable diseases, organ diseases and cancer (â€Å"Basic Information about HIV and AIDS†, cdc. gov) Diagnosis Diagnosis of HIV is done mostly using human blood as the specimen. Tests are done in a duration of days to a few weeks because the antibodies have to be given time to incubate. HIV tests focus on the antibodies correlated to the HIV and not the virus itself. There are some tests referred to as HIV rapid tests that take only about half an hour to finish. Once a patient is found positive at the initial HIV test, a confirmatory test is required (â€Å"HIV Testing Basics for Consumers†, cdc. gov).

Clinical Diagnosis in Fight Club - 1491 Words

Clinical Diagnosis of Jack in Fight Club In the film Fight Club, Jack, the narrator, is introduced as a troubled individual who is suffering from insomnia, while seeming commonly bored with his white-collar job. This serious disorder causes him severe sleeplessness, and he describes it as never really being awake, while never really being asleep. He also explains that nothing feels real when you have insomnia. His diagnosis of the disorder is made clear in the film, but the doctor he sees will not give him a prescription. He instead turns to support groups in order to see â€Å"what pain really is.† After going to these support groups, Jack is finally able to sleep, after relieving his emotions by crying to the other members. Jack’s second†¦show more content†¦He creates Tyler Durden to be what he believes he is not, but wishes he could be: strong, attractive, smart, rebellious, etc. Jack seems like he will be fine, but when his apartment explodes destroying ev erything he had owned, he essentially feels that his life is ruined. This seems logical, because one of the most widely known origins of dissociation is as a coping mechanism when an individual is dealing with severe stress after already having suffered from trauma earlier in their lives. It is also believed that DID can originate from traumatic events in an individual’s childhood, such as when a child is physically or emotionally abused by a trusted figure in their life. Although this disorder stems from early childhood neglect and abuse, it is usually not diagnosed until later in life when the individual is facing severe stress. I believe Jack created Tyler in order to find his masculinity. When Jack loses everything he has, he does not know how to cope with such an excessive amount of stress. At this point, he turns to Tyler. Together, the two of them create Fight Club, a new way for men to relieve their stress and find their strength. Jack confesses to Tyler that he never really knew his father because he abandoned him when he was about six years old. Since he was raised by his mother, this becomes the movie’s best indication of why he suffers from Dissociative Identity Disorder. Jack never had a male roleShow MoreRelatedEvidence of Dissociative Identity Disorder in Fight Club1099 Words   |  5 PagesIn the movie Fight Club we are introduced to an average, white-collared, middle aged man who is seemingly normal at first glance. However, it is clear that the narrator suffers from insomnia, anxiety, and depression very early in the film. 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She went out to a club, had some drinks and met a guy. Unfortunately, she later had unprotected sex with this guy she just met. The next morning went she woke up in her hotel room on her night table was a note which read, â€Å"I gave you AIDs last night.† Can you imagine how heartbroken this young girl felt, is my life over, what do I do now? HIV/AIDs is a plague that is unleashed through sexual contact or the bodyRead MoreWindshield Survey1420 Words   |  6 Pagesproblem s that required the intervention of Community Health Nurses. I selected three common community nursing diagnosis. The first diagnosis is the rise in cardiovascular diseases, diabetes, stroke , chronic obstructive pulmonary disease, and obesity. The second diagnosis is the lack of physical activity leading to obesity. The third is, fall in the elderly age group. 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When she got to the club, she lost her check and her manager became angry and sent her home. She went to the hospital that night. Tanya’s aunt, who she lives with stated that she Tanya has a history past history of bipolar and refuses to takeRead MoreA Research Study On Pediatric Cancer1622 Words   |  7 Pagesdiagnosed with cancer each year. Of those 1,960 will die of the disease in the United States. Nobody should have to go through this in their life time, let alone an infant or child. Kids are suffering each and every second of their lives trying to fight the unbearable, frightening, terrible disease. For many, many years, doctors, researchers and nurses have been working to find cures for pediatric cancers. Progress has been made in treating some cancers but there are still many pediatric cancersRead MoreCase Analysis : 911 2193 Words   |  9 Pagesherself, or attempt overdose. However, she admits to walking in front of cars on Trick St to hurt herself two weeks ago. She reports its â€Å"all about a ticket.† She had brought 5 tickets for $100 for a birthday bash at Club Parado x where she was stripping. When she got to the club, she lost her check and her manager became angry and sent her home. She went to the hospital that night. Tanya’s aunt, who she lives with stated that she Tanya has a history past history of bipolar and refuses to takeRead MoreHow to Overcome Depression2096 Words   |  9 Pagesâ€Å"Major depressive disorder, also known as major depression, unipolar depression, clinical depression, or simply depression, is a mental disorder characterized by a pervasive low mood, loss of interest in a person s usual activities and diminished ability to experience pleasure. The diagnosis is made if a person has suffered one or more major depressive episodes. The onset is usually in early- to mid-adulthood. Diagnosis is based on the patient s self-reported experiences and observed behavior. ThereRead MoreMental Health Support for High School Teens2096 Words   |  9 Pagesas the school psychologist at an ethnically diverse high school, I have observed that it is not uncommon for high school students (aged 14-18) to experience psychological, social, sexual, addictive, adjustment, and disabili ty-based issues of such clinical significance as to warrant independent professional support. The professional psychologist can provide diagnostic clarification, therapeutic intervention, and even subsequent referrals when appropriate. Parents intuitively recognize the significance

Auditing Business Finance Publications

Question: Discuss about the Auditing for Business Finance Publications. Answer: Introduction Auditing refers to the method of verifying the onsite activities of any business such as examination and assessment of a process to ensure the fulfillment of requirements. An audit can be performed in both levels concentrating on the whole organization or to a specific process. Through auditing, organizations aim to maintain a sustainable financial position of the company (Leung, Coram Cooper, 2012). According to the ISO 199011:2011 Guidelines for auditing management system, an audit is a systematic process for recording statements and information in a proper manner (American Society for Quality, n.d). The assignment intends to identify the inherent risks, legal abilities and adherence of ethical standards associated with the HIH Insurance Limited. Business risk and Inherent Risk Assessment Assessment of Business Risks Related to HIH Insurance Limited Insurance companies generate funds through money lending, which refers to the money that does not belong to the company, but temporarily enhance the fund (Creedy, 2011). Risk management is the process through which the company identifies, evaluates the risks intrinsic associated with the organization (A.M. Best Methodology, 2013). HIH Insurance Limited is currently facing problems in maintaining effectiveness of the business. The company was formed by merging two companies, which were CE Health International and a Swiss company, Winterthur Insurance Company. There are several risk factors that can be elaborated in the HIH business in terms of marine, film finance insurance, natural disasters and aviation insurance. Recently, HIH Insurance Limited incurred a heavy loss of $100 million (Buchanan Arnold, 2003). The company, acquired by HIH in Sydney, also faced huge loss because of the hailstorm. In addition to this, the company also suffered significant loss due to typhoon in Florida. From this perspective, it is stated that the company has consistently experienced financial downturn due to severe environment or climate. Apart from this, the reason for the failure of the company is considered to be the financial downturn, which in turn poses challenge in retaining a sustainable position in the market. According to the view presented by the Royal Commission, the company has poor management, which is unable to provide future claims. Stating precisely, the unstable management and poor response to the emerging pressure in the insurance market on one hand put a barrier to succeed in the domain, while on the other hand create an opportunity for the rival companies (Parliament of Australia, n.d). The company has sold its significant assets, which can also be considered as a key reason for the loss suffered. The financial downturn of the HIH insurance limited also had a huge impact on the Australian communities. Besides, the company did not only face loss in terms of financial abilities but also lose the support of human capital, which is a huge loss for surviving in long run. The employees working in the HIH became jobless as well as the shareholders also lost their invested money (1Australian Government, 2015). From a different perspective, the customers of the company also faced problems, as HIH failed to continue with the contract holders or policyholders. The impact of the collapse was also evident in the field of sports, wherein the rugby game was cancelled by the Australian Rugby Union, as the injured players were not paid accordingly. The review of the insurance market pricing in 2002 presented by the Australian Competition and Consumer Commission clearly asserted that the downturn of HIH led to increase in the sustaining insurance premium. It was also observed that after the financial downturn of the company, its competitors started to offer higher rates for insurance to their customers (Refer to Figure 1in Appendix) (2Australian Government, 2015). Thus, it can be stated that due to the failure of HIH, its rival companies acquired the opportunity to increase the overall profitability by enhancing the interest rate of insurance. Risk Factors Effecting HIH at Financial Report Level There are several risk factors evident in the business process of HIH as it also includes certain unethical activities. The company has hidden its original financial position from the shareholders as well as the regulators for several years. HIH transacted with SGA for worth of A $35 million, which was hidden from its stakeholders (Cooper, 2005). Such activities of the fund transactions may lead the shareholders to take their support from the company in terms of further investment in future. In addition, this kind of situations might lead to reduction in the money generation of the company, thus reducing the financial abilities. Apart from this, the company might lose its goodwill in the market due to such unethical activities in both level domestic as well as the international level. The risks that are associated with the company due to misguiding its potential customers and other stakeholders might cause downturn in the market. Concerning the future perspective, the company might lose the shareholders and face problem to generate funds. In the recent competitive market, every company concentrates to satisfy the customers and retain the existing stakeholders by providing them better return. In this situation, HIH continuously increases unethical activities, which indirectly creates a barrier to succeed in long run. The stakeholders will further shift their preferences to other rival companies, as they can gain better return. Thus, in this context it can be stated that the company may lose its customers, as the customers will not be willing to get insured from such unethical or lesser profitable company. Apart from this, HIH also misstated the operating profit in the annual report of the year 1998-1999 (Cooper, 2005). The misstatement of the profits in the annual report may create the shareholders to invest more due to the misrepresentation of profit. Based on these reports the perception of shareholders become positive towards the company and they further expect more return, which on the other hand enhances the fund and overall financial abilities of the company. However, this enhancement can be considered for short run as after having knowledge on the actual scenario the stakeholders will eventually prefer to shift to other competitors. Stating precisely, if the shareholders failed to get expected return, they might withdraw their investment or support and may charge the company for hiding the true figures of the annual report, which would affect the company in a negative way. Legal Liability Discussion of Findings from Relevant Court Cases Several cases can be highlighted regarding the unethical activities of the company or illustrating that it is continuously neglecting its clients or creditors. For instance, the case of Rodney Adler clearly depicted that the company includes false statements and information to attract customers in purchasing HIH shares. It is further evident that to increase the overall profitability, the company pursues its customers with wrong information, which encouraged them to invest in the company shares. In this regard, it is observed that HIH failed to provide accurate information to the clients, thus breaking the ethical values. In this context, it can therefore be asserted that the company does not maintain a transparent or ethical relation with the clients, which Andersen can refer, as failure to complete the responsibilities according to the contracts led to have negative relation with the customers (Gay Simnett, 2015). Apart from this, the company has also evident to hide the information about its operation or transaction from the creditors, which clearly represent a negative relation between them. In this regard, the case of Ray Williams can be highlighted, wherein he misrepresented the data in the issue of prospectus by omitting the materials form the prospectus. Through this particular activity the company had hidden around $94.2 million of operating profit from the creditors, while on the other hand this misrepresentation led to reduce the profits of shareholders annually. Thus, it is stated that keeping the information hidden from the shareholder created a barrier between them, as they have the right to obtain knowledge about the investment that has been made by the company (Gay Simnett, 2015). Conditions for Negligence Action There are several situations evident in the company operations, wherein the clients and the customers can take actions for neglecting their right. The negligence actions can be upheld if the stakeholders find that the company is providing false information regarding any aspect. In this regard, the examples can be taken of Rodney Adler, who broke the ethical law by giving the wrong information to the company, thus by attracting the customers to invest in HIH. In such cases the clients can take legal actions against the individual as well as the company for misinterpreting the information or misguiding them. Concerning the provided case, the creditors or the investors can also implement actions against HIH for hiding the true financial statements and misleading them to invest in the company shares (Gay Simnett, 2015). Ethics Reasons for Hiring Prior Members Arthur Andersen provided both auditing as well as non-auditing services to HIH. The close relationship between the Arthur Andersen with the company can be considered as one of the reasons for hiring prior audit members as the external audit team. It is observed from the financial reports that the company has continuously hidden its actual financial information. Thus, acquiring prior members who already have knowledge regarding such unethical activities and support the same will make the deal success and the company can continue accordingly. Based on all these business activities, the financial downturn faced by HIH is considered as the largest corporate failure in Australia (Cheng Seeger, 2012). Advantages of having Same Firms Most of the accounting firms provide bookkeeping, consulting services in addition to the accounting services. The auditing team examines the detailed information provided by the company regarding its business operation, internal activities, human capital, financial record and market position among others. Based on all the information, the team obtains an understanding on the company strengths, weaknesses and future potential as well. Thus, having the same firm for auditing and consulting services has the capability to provide suggestions in developing the performance or profitability of the company along with risk assessment in the competitive market. Apart from this, the auditing team can further provide advices and expertise to manage the operations of business in reducing the burden of taxes, which on the other hand helps in the decision making process (Oringel, 2012). Identification of Ethical Standard Violation From the provided case scenario, it is observed that HIH consistently violated the ethical standards, which needs to be followed by an insurance company. The company is unable to maintain transparency within its operation and transaction as well as misled the auditing team (Cooper, 2005). According to the company standard, the stakeholders must have the knowledge regarding the business operation, financial position and future potential of the company annually. Concerning the case of HIH, the shareholders were provided false representation of the financial position and other information based on which is can be stated that the company violated the ethical standards (Waldron, 2005). Outline of Primary Recommendations In the recent decades, several companies prefer to include unethical activities to obtain competitive advantages in the market. This, in turn poses a challenge for maintaining a transparent business domain. To mitigate this concern, certain measures can be implemented that are included in the CLERP 9 and the Ramsay report. According to the report, the function of the Financial Reporting Council would be developed for cover up the audit standard. In addition to this, the auditors would be allowed to convene the standard of independence, wherein the non-audit services would be revealed. The company must follow certain restrictions on employment and the financial relationships as well. The external audit team will be changed in every five years and the auditors were also required to be present at the annual meetings of the respective companies. Apart from this, the ASIC would have power to put obligations on the registration of the auditors so that the companies can maintain an ethical and transparent business operation which will help them to succeed in future (Federal Register of Legislation, n.d). Conclusion HIH is an insurance company, which was formed by Ray Williams and Michael Payne. Since the establishment of the company, it has concentrated to gain competitive advantages for which it has started to include several unethical activities in the operations. This has resulted as the largest corporate failure in Australia. Lack of proper management and well skilled human capital, the company faced huge financial downturn, which on the other provided a significant opportunity to its rival companies in attracting the potential customers even after increasing the overall interest rates. The chief executive of the company was sentenced for four and half years for misguiding its stakeholders and violating the ethical standards. The company also faced problems in maintaining legal liability, risk assessment and auditing standards as well. References American Society for Quality, n.d., What is auditing, Knowledge Center, viewed 19 August 2016, https://asq.org/learn-about-quality/auditing/ 1Australian Government, 2015, Aftermath of the HIH collapse, The Treasury, viewed 20 August 2016, https://www.treasury.gov.au/PublicationsAndMedia/Publications/2015/Economic-Roundup-Issue-1/HTML/article-3/3-Aftermath-of-the-HIH-collapse 2Australian Government, 2015, The rise and fall of HIH insurance group, Economic Roundup Iss. 1, viewed 20 August 2016, https://www.treasury.gov.au/PublicationsAndMedia/Publications/2015/Economic-Roundup-Issue-1/HTML/article-3/2-The-rise-and-fall-of-HIH-Insurance-Group Buchanan, B. Arnold, T., 2003, Beware of the ides of March: The demise of HIH insurance, Finance Faculty Publications, pp. 1-36. Cheng, S. S. Seeger, M. W 2012, Lessons learned from organizational crisis: Business ethics and corporate communication, International Journal of Business and Management, vol. 7, no. 12, pp. 74-86. 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Parliament of Australia, n.d., HIH insurance group collapse, Home, viewed 20 August 2016, https://www.aph.gov.au/About_Parliament/Parliamentary_Departments/Parliamentary_Library/Publications_Archive/archive/hihinsurance Waldron, B. D 2005, Ray Williams and Rodney Adler sentenced to gaol, Company Law Governance Update, pp. 1-4.