Cundo un ciudadano puede pedir green card a hijastros

Cundo un ciudadano puede pedir green card a hijastros Los ciudadanos americanos pueden pedir la green card, tambià ©n conocida como tarjeta de residencia permanente,  para los hijos extranjeros de su marido o de su mujer. Las reglas son distintas si los hijos son menores de 21 aà ±os y solteros o si son mayores o estn casados. Aplican las mismas normas para los casos en los que el varà ³n es el estadounidense y la mujer la extranjera y se pide a los hijos de à ©sta o el caso contrario. Es decir, cuando una mujer estadounidense contrae matrimonio con un hombre forneo y solicita la tarjeta de residencia permanente para los hijos de à ©ste. Requisitos del matrimonio entre ciudadano y extranjero para poder pedir a los hijos de à ©ste El primer requerimiento para poder pedir a un hijastro es que el và ­nculo entre ciudadano estadounidense y el cà ³nyuge extranjero sea un  matrimonio legal vlido en el lugar en el que se celebraron, no una mera relacià ³n de pareja o de hecho. Por otro lado, nunca se admiten los casos de bigamia, que en los Estados Unidos se considerado como un delito. Adems, seà ±alar que las leyes federales de migracià ³n reconocen los mismos derechos a los matrimonios heterosexuales, conformados por una mujer y un varà ³n, que a los formados con dos personas del mismo sexo.   Pero,  ¿quià ©nes se consideran hijastros? A los efectos de peticià ³n de ciudadano para hijastros la ley es muy clara y pide que se cumplan dos requerimientos. En primer lugar, que se trate de hijos biolà ³gicos del cà ³nyuge extranjero casado con un ciudadano o que se trate de un hijo adoptado legalmente. Sà ³lo se admiten esos dos casos, por lo tanto quedan excluidas situaciones como hijos de crianza, tutor legal, etc. En segundo lugar, el ciudadano estadounidense sà ³lo podr pedir a los hijastros que tenà ­an menos de 18 aà ±os en el momento de celebrarse el casorio, aunque los reclame aà ±os ms tarde cuando ya son ms mayores de dicha edad. Es fundamental entender que los hijastros con los 18 aà ±os cumplidos o mayores en el momento en el que su mam o su pap se casà ³ con un ciudadano americano no pueden ser pedidos por à ©ste mediante este procedimiento. Si bien hay otras opciones que se explican en este artà ­culo ms abajo. Si se cumplen estos dos requisitos, se aplican reglas distintas segà ºn la edad y el estado civil del hijastro. Hijastros menores de 21 aà ±os que estn solteros Este grupo de personas se considera como familiares inmediatos de un ciudadano americano. Esto es muy importante porque al estar en esta categorà ­a no  hay là ­mites anuales al nà ºmero de personas que pueden conseguir la green card por este camino. Sà ³lo hay que esperar a que se apruebe su peticià ³n, lo que generalmente toma sà ³lo unos meses. La tramitacià ³n de los papeles se inicia enviando el formulario I-130 al Servicio de Inmigracià ³n y Ciudadanà ­a, USCIS por sus siglas en inglà ©s. Se debe completar uno por cada hijastro y antes de iniciar los trmites verificar que se tienen ingresos suficientes para patrocinar y que el hijastro pedido no tiene en su historial ninguna causa que vaya a provocar que se le deniegue la green card. Si los hijastros estn ya en Estados Unidos hay que ver si estn en condicià ³n de ajustar su estatus.   Si entraron ilegalmente al paà ­s no ser posible ajustar el estatus, por lo que antes de iniciar ningà ºn trmite consultar con un abogado ya que tendrn que salir del paà ­s para completar la tramitacià ³n y deben tener claro las posibles consecuencias negativas de la aplicacià ³n del castigo de los 3 y de los 10 aà ±os y tambià ©n verificar si esa regla les aplica o pueden estar excluidos. Si estn en el extranjero, el USCIS debe aprobar primero la peticià ³n y posteriormente  se comunicar con  el Centro Nacional de Visas y à ©ste con la oficina consular que deba tramitar la visa y con la persona interesada. En estos casos los hijastros del ciudadano  viajarn a Estados Unidos con una visa de inmigrante y se convertirn en residentes permanentes en el momento de ingresar al paà ­s.  ¿Quà © pasa si mientras se tramita la green card uno de los hijastros cumple 21 aà ±os? A veces ocurre que se pide al hijastro cuando es soltero y tiene menos de 21 aà ±os, pero la tramitacià ³n se alarga y cumplen los 21 y todavà ­a no tienen los papeles. En estos casos la ley  les protege y sigue considerando que pueden continuar el trmite ya iniciado. Se trata de una ficcià ³n legal que considera que la edad del pedido se ha congelado.  ¿Quà © pasa si una vez iniciado el trmite el hijastro se casa? Este es un caso muy distinto al anterior.  Ã‚  El hijastro pasa de ser un familiar inmediato de un ciudadano a ser considerado categorà ­a F3. En estos casos la espera para obtener los papeles es muy larga, siendo incluso mayor en el caso de Mà ©xico cuando se compara con otros paà ­ses de Latinoamà ©rica o Espaà ±a. Se debe consultar el boletà ­n de visas que cada mes publica el Departamento de Estado para un clculo aproximado de los tiempos de espera. Hijastros de cualquier edad que estn casados o solteros mayores de 21 aà ±os En este caso, el ciudadano americano todavà ­a puede solicitar la green card para sus hijastros, pero habr que esperar a que haya una visa de inmigrante  disponible para ellos. Los solteros mayores de 21 aà ±os son un F1 y los casados de cualquier edad un F3. Recordar que siempre se va a mirar quà © edad tenà ­a la persona pedida en el momento en que su padre o madre se casà ³ con el ciudadano americano que los est pidiendo y que ese matrimonio debe haber tenido lugar antes de que cumplieran los 18 aà ±os. Otras opciones Para los casos en los que no es posible ninguna de las opciones anteriores porque el matrimonio tuvo lugar despuà ©s de que se cumplieran los 18 aà ±os de edad todavà ­a hay opciones. Por ejemplo, un ciudadano puede pedir a su cà ³nyuge extranjero. Este se convierte en residente permanente legal y , por lo tanto, tiene derecho propio a pedir a sus hijos solteros de cualquier edad (pero no a los casados). Pero ese residente puede, si asà ­ lo desea, solicitar la ciudadanà ­a por naturalizacià ³n despuà ©s de que pasen 3 aà ±os de casado con ciudadano. Y una vez que convierte en ciudadano puede pedir a sus hijos casados. Consejos a tener en cuenta antes de iniciar la tramitacià ³n Es posible que el USCIS no apruebe la peticià ³n de la residencia permanente para los hijastros. En estos casos, verificar si se puede apelar la decisià ³n. Tambià ©n conviene asegurarse de que se tienen recursos econà ³micos suficientes o, en el caso de no tenerlos, garantizarse un copatrocinador e informarse de cà ³mo  pueden afectar las deudas y/o el mal crà ©dito a las peticiones de familia. Finalmente, para las personas interesadas en la green card se recomienda tomar este test de respuestas mà ºltiples que ayuda de un modo sencillo a conocer los puntos fundamentales sobre la tarjeta de residencia, cà ³mo obtenerla y cà ³mo conservarla.

Free sample - Enforcing internet security in organizations. translation missing

Enforcing internet security in organizations. Enforcing internet security in organizationsThe position of organizational internet security in the current growth of computing is gaining the presence of many companies as internet is expanding globe. Software companies are coming up with new security measures which can be implemented to counter the current needs of secure information and data transfer. Commoditized security measures have been around for long and therefore the need for enhanced internet security measures which offer high levels of security cannot be overlooked. Internet security technologies that offer competitive advantage to organizations are considered sometimes hard to implement. However critics emphasize that they are made to separate organizations from others in terms of accessibility, the major focus should be to retain secure information transfer. As new technologies emerge in the market, their adoption has been slow, but they offer an upper hand. Both physical and logical access remains vulnerable to hackers. This should prompt the need to redefine security technologies which will ensure secure operation and reduce the level of vulnerability to organizations data.   Organizations security is an area that is conceivably the most elementary and nevertheless the most critical of all the technologies and disciplines for the business or organizations sensation. An organization without concrete enterprise security processes and rules exposes it to considerable threats. This should therefore open up their minds that network security is an arms race and therefore attacks and prevention measures should be put in place that are not one sided. Evans (2003) stated that â€Å"while hackers try to exploit vulnerabilities, software companies and enterprise security specialists continue to close the gaps and find new solutions and approaches to secure enterprise operations and data† (p. 31). The role of internet security in the current growth of computing has been gaining the presence of many stakeholders including organizations and learning institutions around the globe. While governments have made it possible to use the internet for commercial and personal purposes its record in the realm of privacy and security is not unblemished. Internet security can be enforced through various ways to ensure a considerable level of security in organizations. Information security program for the organization should consist of various policies and procedures, security education, security management and a range of internet security mechanisms (Chen, 2005). The organizations internet security policy document should be of great and critical importance to the organizations internet security program. The internet security policy should be a sub policy of the whole organizations information security policy and therefore it should be determined during the requirements definition phase (Chen, 2005). Organizations should consider many diverse factors identified as influential for internet security policy. Chen (2005) says that â€Å"human issues dominate internet security enforcement which include freedom of internet use, privacy, trust, monitoring, surveillance, censorship, right to be kept informed, accountability, sanctions, ownership and ethics† (17). This implies that human issues should take center stage during the process which all other factors were viewed while establishing various sub policies of the internet security policy in the organization. The term internet security should imply that the organization has taken all the necessary measures of security have been ensured or adopted. Vacca on the other hand says that internet security should be about the information security and integrity of both private and organizational end user’s systems, networks and other terminal devices accessing the internet through the publicly available service providers (2007). Enforcing internet security should bring to our understanding that the organization has enforced the following types of internet security which include: system architecture level, virtual private networks, use of trusted links, and use of multiple firewalls, intrusion detection mechanisms, and encryption. Vacca says that the organization should use encryption as a primary means for providing confidentiality services for information sent over the internet (2007). Encryption should therefore be used to protect any electronic traffic such as mail messages or the contents of a file being downloaded (Vacca, 2007). Another measure that should be taken by the organization in connecting to the internet is to involve a number of system architectural decisions that will impact overall system security of the organization (Vacca, 2007). System level architecture uses virtual private network and trusted links so as to control access from unauthorized people. Trusted links in the organization are used to connect geographically separate networks. The publication by Science and Technology Committee (2007) noted that internet security in institution should not involve installation of the appropriate technology alone but also further sensitize the members of the organization on internet security. This should be in line with changing attitudes and behavior towards the internet through education and training. The organization should also ensure that security remains up to date (Science and Technology Committee, 2007). Besides the above measures which imply that the institution has fully enforced internet security there should also be the use of strong passwords and antivirus software’s. Strong passwords ensure that after computers boot only authorized users can access the internet to avoid security breaches. They should thus be used to prevent an unauthorized person form hacking to the computers while still online. Well configured firewalls and strong password should be used to enforce accepted level of internet security. The organization should use antivirus programs which prevent malicious malware or virus from interfering with data stored in these computers. The antivirus programs will protect other attacks from hackers who may want to gain access to data stored in computers in the organization. Cheswick, Bellovin and Rubin say that there should be careful control of network access and the files obtained from foreign sources greatly reduces the risk of infection (2003). Antivirus programs prevent human propagated viruses where people forward messages to other individuals promoting them to give their login details. On the other hand Maiwald (2003) says that the implementation of internet security in the organization should include mechanisms such as firewalls and virtual private networks coupled with changes to network architectures within the institution. The organization should place an access control device between the internet and the organizations internal network. This means that without such protection all internal systems will exposed to unlimited attacks (Maiwald, 2003). Internet security enforcement should ensure that the organization’s staffs will be well trained on matters concerning internet security. Maiwald continue to say that internet security enforcement should come with the implementation of security mechanisms and ensure that they observe responsibility for the security of the organization (2003. As part of enforcing internet security the organization should actively raise security awareness as an important part of any good security program (Maiwald, 2003). Some of the steps toward attaining internet security will include determining the key information that must be communicated to the employees of the organization (Maiwald, 2003). In this context Maiwald says that employees should pay particular attention to password requirement, badges, use policies and anything else that directly affects your employees will work (2003). Internet security enforced should imply that the institution has provided its employees with detailed knowledge about protecting organizations information resources. Maiwald thus says that both the students and employees should be aware why the organization needs to protect its information resources (2003). This also indicates that the organization’s security department should have plans to conduct audits of policy compliance. Maiwald (2003) established that â€Å"such audits should focus on system configurations, backup policy compliance or on the protection of information in physical form† (198). In order to enforce the required level of internet security, there should be a need for well resourced formal organizational internet security infrastructure, featuring an internet security management program (Chen, 2005). The institution should adopt a multifaceted approach to controlling the employee contribution to internet security concerns including the development for very secure internet connectivity to institution. The institution should pay a close attention to the important human issues associated with internet security and usage (Chen, 2005). Besides this the organization should make its employees accountable for their actions through appropriate policies, awareness activities, monitoring and sanctions (Chen, 2005). Internet security should thus start with the use of appropriate security technologies. Organizations should look forward to truly secure critical business operations today and therefore companies need to adopt competitive security technologies. This means that security professionals should understand, implement, and operate effectively enhanced security technologies to ensure business continuity in these organizations. The level of vulnerability to organizations increases as the world advances in technology adoption. In this context it is important to ascertain that the need for competitive security technologies is at hand in many organizations. In conclusion, it is important to note that with the looming threat of internet security in the global environment, the challenge now should be to develop internet security solutions which will afford corporations the high level to protection needed to withstand prolonged and diverse attacks (Chen, 2005). Therefore only solutions based on strong comprehensive, holistic internet security management and policy should be implemented in organizations (Chen, 2005).   These measures should ensure that the institution’s information and data is secure despite its internet connectivity. As new technologies continue to evolve in computing the level of threat also increases and therefore this means that the organization should stay updated on its internet security approach.      References Connolly, K. (2003). Law of internet security and privacy 3rd ed.   Los Angeles, CA: Aspen Publishers Online. Chen, W. (2005). Statistical methods in computer security. Boca Raton, FL: CRC Press.Cheswick, W, Bellovin, S Rubin, A (2003). Firewalls and Internet security: repelling the wily hacker. Upper Saddle River, NJ: Addison-Wesley. Evans, N. D (2003). Business innovation and disruptive technology: harnessing the power of breakthrough technology for competitive advantage Boston, MA: FT Press. Great Britain: Parliament: House of Lords: Science and Technology Committee (2007). Personal internet security: 5th report of session 2006-07, Vol. 2: Evidence. Glen Burnie, MD: The Stationery Office. Maiwald, E (2003). Network security: a beginner's guide 2nd ed. New York, NY: McGraw-Hill Professional.Vacca, J (2007). Practical Internet security. Chicago, IL: Springer.

Leadership and control plan Assignment Example | Topics and Well Written Essays - 500 words

Leadership and control plan - Assignment Example The president of the firm is currently not delegating any responsibilities to its vice-presidents. A lot of changes have to occur at this company to turn things around. A new leadership plan has to be implemented to improve the employee morale at the firm. One of the first steps to show the employees that the firm cares about their professional development is to immediately implement a training and development plan. Each month all the employees of the firm should have the opportunity to receive at least an hour of training. The firm should have both required and voluntary training and development sessions. The managerial staff of the firm should receive advance training on leadership topics. Another way to improve leadership within the company is by adopting the use of delegating and empowerment. These two topics should be emphasized in the training and development efforts of the firm. Delegation can be defined as the process of giving power or work to someone else so that they are responsible for part of what they normally do (Theyagu). Leadership can also be enhanced at the company by the utilization of teamwork. Working in team units allows work ers to improve their communication skills and to work in a cohesive manner with their colleagues to achieve common goals. The control measures of the company are completely inadequate. The firm has a major weakness in its accounting department. The firm’s accounting department is understaffed and not performing adequately. The first step is for the firm to hire a consultant in accounting to perform an external auditing to ensure that the company is complying with the generally accepted accounting principles (GAAP). The external audit performed by this firm must be evaluated by the newly hired position of comptroller at the firm. Along with a comptroller the firm must hire two additional staff accountants with at least three years of experience in accounting. The newly form accounting

Clinical Case Study- Hyperosmolar Hyperglycaemic Syndrome Study

Clinical - Hyperosmolar Hyperglycaemic Syndrome - Case Study Example She was accompanied by her daughter. Mrs. L had a three-day history of confusion, lethargy and drowsiness. She complained of thirst for the last one week, drinking more than eight pints of water a day. Upon registration at the ambulance registration desk of the Emergency Department by administrators, Mrs. L was placed in a separate room, within the department for exceptional care. She was intubated and ventilated because of hypoxemia and poor conscious level, after which her fracture was attended to. Examination showed that the patient had a heart rate of 130, body temperature of 38.2 degrees Celsius, blood pressure of 150/80 and fair chest excursion, with loose wheezes, and serum pH of 7.5. Mrs. L was also dehydrated, as evidenced by her dry mucous membranes. Mrs. L’s spO2 reading was 80%. A blood sample was taken for checking. After the Doctor’s check ups, Mrs. L’s blood glucose was diagnosed with excess of 56. 5mmol. Therefore, her blood glucose was elevated. Tests involving Mrs. L’s urine were positive for glucose; however, she took long to pass urine. She was transferred to the resuscitation room to receive specialised care because she was categorised as having life-threatening conditions and injuries. After investigation from her close family member, the accompanying daughter, it was revealed that Mrs. L had fallen while she at the bathroom. That is why she had a fracture femur. Her family history was also significant for diabetes and hypertension. Clinical Manifestations Dehydration Dehydration is the insufficiency in the amount of water in the human body. It is prudent to identify and treat dehydration early enough to prevent further complications (Konrad, Corrigan, Hamilton, Steiger, & Kirby, 2013). This is because mild dehydration is known to cause tension and fatigue (Ganio & Armstrong, 2011). It can also cause lack of focus, according to (Szalavitz), 2012. It was established from clinical tests that Mrs. L had dry lips an d was dizzy, as well as, confused. Mrs. L also had dry mucous membranes. This was enough evidence that the patient was dehydrated. Most of the patients who are dehydrated are normally confused, dizzy, with dry lips and mucous membranes (Campbell, 2011) and (Heit, 2013). It was found out that the patient had complained of thirst for the previous one week, drinking more than eight pints of water a day, from the history of Mrs. L, provided by her daughter. It is healthy to drink lots of water but excessive thirst, and the frequent urge to drink too much water, exhibited by Mrs. L was a sign of dehydration. Finally, the fact that it took long for the patient to pass urine that was required for urine tests was a sign of dehydration. Hyperosomar Hyperglycaemia Syndrome is characterised by hyperglycaemia, extreme dehydration and hyperosmolar plasma (Balasubramaniyam, Palanis, & Rajamani, 2011). Hyperosomar Hyperglycaemia Syndrome is characterised by severe hyperglycaemia. This is a marked increase in serum osmolality and clinical evidence of dehydration, without the accumulation of acetoacetic ketoacids (Venkatraman & Singhi, 2006). Hyperglycaemia results from either an absolute or relative insulin deficiency. It ca also be a result of decreased tissue responsiveness to insulin, which is an increased insulin resistance. This results into gluconeogenesis and glycogenolysis, leading into a reduced rate of glucose uptake and utilization by peripheral tissues. A rise in

Male culture disadvantages boys in education Essay Example for Free

Male culture disadvantages boys in education Essay Until the late 1980s, most sociological literature focused on the underachievement of girls. Girls were less likely to pursue A levels and consequently to enter higher education. However, in the early 1990s, it was argued that girls had begun to outperform boys at most levels of the education system. The main sociological focus today therefore is on the underachievement of boys. Epstein et al.(1999) state that boys underachievement is not something new, but in the past was not a worrying trend for two reasons: working-class boys used to move easily into jobs without good qualifications in the days when sons followed fathers into mines, factories, etc. And the structural and cultural barriers preventing females access to high-status jobs and the pressure on women to become wives and mothers, etc. meant that males always achieved better paid jobs in the long run. However, today Epstein notes that governments are anxious about large numbers of unemployed young men because they are a potential threat to social order. There are many reasons why boys are under-achieving in education. In some schools, the extent of boys underachievement has become so serious that twice as many girls are getting five GCSEs grades A-C. It is estimated that by the age of 16, nearly 40% of boys are lost to education. Some sociologists have suggested that the fault lies with teachers. Studies of classroom interaction and the relationship between pupils and teachers suggest that teachers are not as strict with boys as with girls. It is claimed that teachers tend to have lower expectations of boys, e. g.they expect work to be late, to be untidy and boys to be disruptive. Emphasis in the past has been on excluding such boys rather than looking for ways to motivate them. Consequently a culture of low achievement evolved among boys and was not acted upon because the emphasis in schools for many years was to make education more relevant and interesting for girls. Boys performance in schools is a complex issue. This policy issue of boys underachievement can be understood in many different ways. The issue can be framed in terms of human capital, class inequality, equal opportunities or social justice. Links can be drawn between the low educational attainment of some boys and the low employment rates of some young men. There is also for some boys an antagonism between educational attainment, even attentiveness, and the performance and achievement of particular and valued masculinities. Mac An Ghaill (1996) argues that working-class boys are experiencing a crisis of masculinity. Their socialisation into traditional masculine identity has been undermined by the decline of traditional mens jobs in manufacturing and primary industries such as mining. Mass unemployment found in working-class areas means that boys are no longer sure about their future role as men. This confusion about their future role may lead working-class boys to conclude that qualifications are a waste of time because there are only limited opportunities in the job market. The future looks bleak and without purpose so they dont see the point in working hard. They may temporarily resolve this crisis by constructing delinquent or anti-school subcultures, which tend to be anti-learning. Research evidence indicates that boys appear to gain street credibility and status in such cultures for not working. In 1994 Panoramas The Future is Female by Hannon suggested that with more opportunities for women in the work place, a change in the female ideology and with a fairer education system women simply passed the boys. Boys are not actually doing worse than they have done in the past, they are improving, but girls improvement outstrips boys Hannon, The Future is Female, 1994. With father opportunities of women it is easy to realise the origins of the current masculinity crisis, as there is no set role. Boys are no longer thought of as maturing later and comfortably walking into sustainable education. Instead men are expected to work hard throughout education to reap the rewards later but this is against the gender stereotype portrayed through the agents of socialisation. With this problem the new man was created producing a crisis for men on which to evolve into. Both published in socialisation agents boys have the problem of evolving into fulfilling the laddish stereotype or one in which they draw away from the idea that it is not male to work hard in education. Other sociologists have pointed to the feminine culture, which surrounds younger children as a possible influence on male under- achievement. Children, both male and female, may equate learning and therefore schooling with femininity. As boys grow up, they identify with more masculine role models and may reject academic learning and skills such as presentation and reading as feminine. Boys and reading and boys and literature are frequently mentioned by teachers as trouble spots in educating boys. Many young boys belong to anti-learning sub-cultures and they would therefore be deemed as un-cool if they achieved well in school especially in a girly subject such as English. Many boys dont try to achieve at school simply to conform to their groups norms and values. If their group doesnt value education then they wont. They believe it is more valuable to be popular and in with the right crowd as opposed to achieving in school and education.

Microorganisms Essay -- Biology, Bacteria, Biotechnology

Microorganisms play an important role in our life: helps us to digest our food, decompose wastes and participate in various life cycles. They are diverse and have adapted to inhabit different environments including extreme conditions, such as hot vents under the ocean to ice caps; hence known as extremophiles. There are more microorganisms present in us than there are cells, and the various microorganisms are bacteria, viruses, fungi and protozoa. Many people associate microorganisms as death and diseases causing agents; also frequently compared to dirt. Although some microorganisms are responsible for causing diseases, most microorganisms’ original hosts are not the human body so are not pathogenic, but commensal. This essay will discuss the numerous beneficial microorganisms that carry out processes in biotechnology, agriculture, industries and environment; necessary to sustain life. First of all, essential uses of microorganisms are seen in the environment, as they play a vital role in many of the nutrient cycles. For instance, carbon fixation from the atmosphere during the carbon cycle by autotrophic bacteria, such as cyanobacteria; synthesizes organic molecules for other organisms and release oxygen for our consumption. In addition, microorganisms are vital participants of the food chain since they act as decomposers; breaking down dead organisms and organic materials and releasing minerals for uptake by living organisms and CO2 back into the atmosphere for photosynthetic organisms. Microorganisms, known as methanogens, influence the carbon cycle by converting CO2 in their cells to methane and releasing it into atmosphere; thus increasing methane concentration whereas methanothrophs consume methane from the atmosphere, lead... ...ate minerals from ores containing low-levels of minerals (Hofkin, 2010). Microorganisms have been beneficial to humans in the past too - the Weil-Felix test for typhus. A patient infected with Rickettsia prosecute will have antibodies to this bacterial species circulating in their blood which can bind to Proteus OX19, harmless soil bacterium. Physicians used to diagnose typhus by mixing patient's blood serum with Proteus OX19, positive test for typhus is confirmed when Proteus OX19 is clumped together (Hofkin, 2010). Overall, microorganisms are vital for life on Earth and are more than disease causing agents. Few microorganisms are pathogenic, but many more has an important role in various ecological and industrial processes, maintaining human health; and every day new discoveries are made that shows microorganisms are crucial for scientific advances to be made.

Medicine and Health Issues Essay

Employees in the health care system manage a wide variety of health issues and diseases. This course has provided you the opportunity to take a broad look at many of these health issues. The next step is for you to look at how disease trends will influence the delivery of health care in the future. Write a 1,700- to 2,100-word paper explaining how demographics and disease trends are likely to influence health care delivery services in the future. Include the following sections: †¢Aging oDescribe the current age composition of the U.S. population and how it is expected to change in the next 10 to 20 years. oIdentify the factors that support this trend. †¢Environmental factors †¢Changing demographics oExplain how the aging trend is likely to increase or decrease the health issues covered in this course. Include examples of at least two relevant diseases. oExplain what can be done to reduce health complications related to aging. Include at least two examples. †¢Obesity oDescribe the current rate of obesity in the United States and how it is expected to change in the next 10 to 20 years. oIdentify the factors that support this trend. †¢Environmental factors †¢Changing demographics oExplain how this obesity trend is likely to increase or decrease the health issues covered in this course. Include examples of at least two relevant diseases. oExplain what can be done to reduce health complications related to obesity. Include at least two examples. †¢The Future oExplain how health care delivery will adapt in the future to provide care for age-related health issues. oExplain how health care delivery will adapt in the future to provide care for obesity-related health issues. Include at least four sources other than Human Diseases: A Systemic Approach. Format your paper consistent with APA guidelines.

Does Ma Relevant

Has The Management Accounting Information in Malaysia Losing Its Relevancy? Rosniza Binti Ramli Universiti Teknologi Mara, Malaysia. Abstract Malaysia is one of the developing countries that affected by the globalization process and emerging economic environment throughout the world. To be sustain in future, Malaysia organization especially should cope and response effectively with the changes in economic sector. But, has the management accounting information can help the manager in making good decision for their organization?Does management accounting in Malaysia also evolve or changes due to an emerging economic environment? Research papers on Relevance Lost: The rise and Falls of Management Accounting and Evolution of Management Accounting (IFAC, 1998) will be discussed further in this research in order to have better understanding about changes and evolution of management accounting in Malaysia. This research done by reviewing the prior research, articles, thesis and journals. Th e changes and evolution has been found based on the reviewed of prior research.Introduction Research papers on Relevance Lost by Johnson and Kaplan found and gave us the picture of the rise and fall of management accounting throughout the centuries. The authors explored about nineteenth-century cost management system, efficiency, profit and scientific management on 1880 to 1910 until management lost its relevance on 1980s. Furthermore they analysed and explored the new global competition and new systems for process control and product costing and also performance measurement system for the future.In nineteeth- century, companies having a transformation process from two or more process into a single economic activity. In all cases, the information focus on how to improve the process of managing the resources effectively and also do determine the sources of companies profit. In late nineteenth-century, conversion cost system was emerged to systematic management where focused on determ ination of correct information about efficiency of workers in mass-produced complex machine –made. Taylor and Emerson devised new accounting procedures to assess the efficiency of the task and processes in complex machine-making firms.Futhermore, Church’s devices to use product costing in order to determine how much profit of individual product contribute to the firm’s overall profitability. But, G. P Norton rely on th standard cost information and comparing an integrated multiprocesstextile company’s performance with profit earned internally. After 1900, the integrated firms developed system to track the performance of the company and use one common denominator, return on investment that give attention to the amount of capital invested in the enterprise.Furthermore, after 1900, based on discussion on cost accounting’s lost relevance for cost management, the managers not compile accurate product costs data and affect their judgement on the costs an d benefits of such information not lost sense of the relevant information to management decision. The inventory costs information did not reflect the accurate guide to determine the product cost and in complex real-word setting, it also not relevant for actual management decisions.When multidivisional organization first appear around 1920, they used ROI (return on investment) targets to assess the performance of managers. On 1980s, the author claimed that contemporary management accounting systems were became obsolete and affected the large organization. The information provided were not help in reflected the effective and efficiency of internal process. Besides that, the organization were became vulnerable to competiton and more focused organization. In the nest chapter, authors discussed the new global competiton of the 1980s.The revolution of economic condition were contributed by the Japanese manufacturing where develop the innovative practice in management accounting such as to tal quality management, just-in –time inventory system and computer integrated manufacturing system. Most of the firm more focused not on the reducing cost of product but on the different strategies to attract customer with special product and services. In other word, competitive advantage that made organization more competitive than their rivals.They were more interested to create the value of the firms and how to create long term economic wealth. Since the early twentieth century, technology has taken part and eliminated all manual operation and replaced with digital technology. Products can be processed using machine for controlled manufacturing operations company. Furthermore, the new challenges to the firm is to develop the new approach, tools and technique to design the effective cost accounting, management control and performance measurement system.Other than that, the authors also discussed on process control and product costing systems. The objectives requires separa te system for financial reporting, process control and product costing because each systems have different time frame for the activities, where process costing reported hourly, daily, weekly. Financial reporting system reported annually and quartelly and product cost information requires a longer time horizon. They also differ in terms of traceability and allocation, behaviour, set of relevant costs and audiences.In the last chapter, authors argued that existing sytems are not posible to measure the performance of the firms. The short-term financial performance measurement has been undermined by changes in technology and innovation in the firms production operations. The measurement should be reflects the greater complexity of product and process in the firm and consisten with the firms goal and objectives. Firm should also need to determined the inadequacy of any single financial measure in order to summarie the economic performance of the firm during short periods.Research paper o f Evolution of Management Accounting (IFAC, 1998) were discussed the evolution of management accounting by Financial and Management Accounting Committee (FMAC) of the International Federation of Accountants (IFAC). They claimed that management accounting has developed through four evolutionary stages under Western approach. First stage, prior to 1950 focus was on cost determination and financial control and the main source of data was from financial statement. On that time, ratio and financial statement analysis were very popular.The second stage, years of 1965, focus changed to the provision of information for management decision-making, planning and control such as decision analysis and responsibility accounting. The techniques that support the decision analysis were Cost-volume –profit, and marginal costing. By the year 1985 in the stage three, attention was focused on the reduction or managed the waste in business resources, through the elimination of non-value added acti vities, use of mathematical formula such as Economic Order Quantity (EOQ), inventory evaluation such as FIFO, LIFO and multiple regressions.The fourth stage by 1995, focused had shifted to the generation or creation of value through the effective use of resources, through the use of technologies which examine the drivers of customer value, shareholder value and organizational innovation. The advanced management accounting methods that were popular such as Just-in-Time (JIT), Balanced Score Card, and Strategic management. IFAC (1998) had identified most of the developed countries had shifted to this stage between the years of 1985 to 1995.Japanese or Eastern perspective on the evolution of management accounting also consists of four stages, namely Drifting, Traditional, Quantitative and Integrative Management Accounting. The drifting management accounting such as ratio analysis, traditional such as budgetary control and standard costing, while quantitative such as mathematical formul a and equation and integrative such as JIT, Target Costing and Kaizen. Literature review Based on the review of the prior study, there are some purposes to be review. First, the problems with modern US cost accounting and management control system and challenges and recommendation to overcome it.Second, changes in management accounting practices in Malaysia. Third, the rise and fall of activity based costing. Forth, the management accounting practice in selected Asian country. Fifth, the current state of mangement accounting practice in selected Malaysian companies. Problems, challenges and recommendation of modern US cost accounting and management control system The problems arose in the cost accounting and management accounting were, the business ran by the manager based on the financial performance or in numbers.Johnson and Kaplan addressed that the process of cost and management accouting have developed to the stage where senior executives believe they can run their firms by the numbers (p 15). They were recommended that the firm should relates the human performance in organization both internally through management accounting and externally through financial accounting. They also suggested that Western approach to managing by the numbers, based in financial measure of control were became powerful of control in US and increasingly in UK business organization and remain acceptable in Japanese industry.Based on the prior research Mahmoud Ezzamel (1990), he and collegues criticts on the suggestion by Johnson and Kaplan and gave alternative ways of acounting for the problem with cost accounting. They do not agree with the precise history that Johnson and Kaplan told, with the understanding of accounting and its power to which their history leads them. They told a history that basically good but went increasingly wrong. Mahmoud Ezzamel also argued that cost management based upon accounting has problem and bound to be problematic and that this is what the histor y of 19th century accounting such as how to find true cost shows.From the historical development of cost management and cost accounting, Johnson and Kaplan derive a diagnosis of the causes of a modern ‘disease’. Changes in management accounting practices in Malaysia Malaysia has moved towards global competitivenesss, this changes makes manufacturing companies in Malaysia need to ensure their business operation and management cope with the current changes. ( Tuan Zainun, 2011). This prior study carried out to investigate how changes in Management accounting practice took place in Malaysia companies.Following Johnson and Kaplan (1987), MAP have been further developed for better decision making and management control. Globalization has brought the new and advanced technology and made a developing country open to greater competition (Kassim et al, 2003). This condition were affect the MAP in a business organization in order to fit the changes in the business operation. This study can be an evidence that the management accounting information change due to certain reason and made it relevance to be used by the companies. The rise and fall of activity based costing.Activity based costing tool can help the firm to determine the cost effectively based on the cost pool and cost driver. ABC is still the most appropriate cost system in management accounting. Many advantages of using ABC system in the firm such as ABC data is more accurate and reliable than traditional costing. It also can be used for decision making and performance evaluation. Furthermore, Kaplan, Weiss and Desheh (1997) reported the successful implementation of ABC transfer prices at Pharmaceutical Industries, which diminished the endless disputes between the marketing and production departments.ABC also handles overhead costs and leads to a better understanding of the cost drivers that generate these cost. Besides that, ABC also suitable to implemented by the service organization sucha s go vernment organization, insurance firms and banks. But, ABC also have the weaknesses such as ABC is based on subective arbitary cost allocations where ABC costing system more complicated and cannot predict profits and not adequate for decision making. ABC also ignores constraints and not take an account a bottleneck. The cost of the various products are irrelevant for product mix decision.ABC regards the relation between activities and resource consumption as linear, absolute and certain, where in reality the cost is discontinue. Even though most of firms tried ABC ultimately decided to abandon it, they did seem to regard it favorably, based on many case studies and articles (R. Cooper and R. S. Kaplan, 1991). ABC should emphasize the need to focus and cut down the cost of operational complexity. Management accounting practice in selected Asian country Prior study by Maliah Sulaiman observed the management accounting practices in Asian countries, Singapore, India, Malaysia and China. Authors claimed to be excellent in running the business and to be competitive in the global economic, firm should use the advance management techniques such as Just in Time, ABC, TQM and process re-engineering. Various authors have argued that traditional budgeting and cost volume profit analysis are no longer adequate to be used as planning andd control tools in the present manufacturing environment (Brownwich and Bhimani,1994). Many have predicted that traditional tools cannot cope with the changes of the shorter product life cycles, advanced manufacturing technologies and global competition.Its very important to determine the practices of management accounting in the real world because it can help the academician to have an accurate pictures for their teaching, if not, the accounting curriculum should be change to better reflect the needs of industry. Willett et al (1997) concern that studies on the management accounting practices in this region lag behind studies in financial ac counting. Choi and Mueller, 1992 cited that accounting is a product of it environment, means accounting is shaped by the environment, so different countries have different practice on mangement accounting.The current state of mangement accounting practice in selected Malaysian companies Prior study, Ghosh and Chan (1997) indicated that management accounting practice in Singapore, many of the firms already used various of management accounting techniques but not more used new technique such as the ABC and TQM system. Most of the local company were not competitive and lag behind the multinational companies. The study also indicated that Singapore companies not improve their management tools since 1997. they also avoided of used the advanced toos because they claimed that the implementation of the dvanced tools required complex process and additional resources needed. Then, Adelegan (2001) were studied on companies in Nigeria, where most of the companies only focused on process of cost determination and financial control uing budgets and cost accounting technologies. They has fully in the second stage and on the move to the third stage of evolution. Nishimura (2002) that conducted research on the Japanese affiliates in three Asian countries of Singapore, Malaysia and Thailand claimed that most of the companies in that countries had shifted from the traditional management accounting practices to the next stage of evolution.It was also found that some of the companies were move towards by using the advanced management accounting technique. There also research conducted in Malaysia that studied on the small and medium industry by Omar, Abdul Rahman and Zainal Abidin in year 2002. The research found that SMIs in the Klang Valley were still relying on the simple and not complicated management accounting practices such as budget and standard costing but they seemed to have acceptance of the advanced management accounting techniques and there was a positive trend toward s the implementation of these new techniques in the future.Findings The result from the review of the articles, found that, Johnson and Kaplan rediscovery the management accounting system in the nineteenth century history is more about the practical business management not only the historical question. These major achievements were important to the international management accounting and culture. But, in the 1980s, the management accounting has been developed. Then due to modern process of production technologies and global competition, the information was become irrelevant.They claimed that the cost accounting is by-product of the financial accounting, so firms decided not to maintain Management accounting system separated from financial accounting system because of too expensive for them. Besides that, the irrelevance became worsen due to short-termism where the financial accounting only focuses on the short-term results, the control function, timing being too aggregated and unhel pful to organization. Then the academic accounting also failed to focus on the routine financial accounting consistently and the academic writing has lost touch with real world concerns.Furthermore, the major innovations in US firms lead to the failure of the MAS to provide managers with the information they need. The recommendations There are third recommendations by Johnson and Kaplan, first MAS should render more relevant time frames for the activities undertaken by the firm, where should have reporting cycle specific with the process control such as daily, weekly or hourly. In product costing, MAS should change the short –term decisions in management accounting texts into longer time horizon to have better strategic decisions.Second, the allocation of the cost between product and process control should be different to be focused on flexible budgets. Then the cost allocation for the product should be trace in order for the firms to develop strategic decisions on the produc t development and discontinuance. Third, the future performance measurement should be based on long term measures, not forgotten the non-financial indicators to highlight the firms performance in many areas such as marketing and manufacturing.The changes of Management accounting practices in Asian country Furthermore, from the reviewed of the articles and journals, found that the Management Accounting practices have a significant change in traditional and advanced MAP in Malaysia manufacturing companies from 2003 to 2007. The changes might be because of changes in the business environment and the competition and advanced technology used by the firms.This factor encourages the emergence of MAP in order to serves the organization with the accurate and reliable information to make a better decision in achieving the objectives of the organization. It also found that the manufacturing companies in Malaysia relied on the foreign multinational companies for export. This condition leads to sharing or transferring the advanced MAS to be adopted by Malaysian manufacturing companies. Besides that, the result showed that the increased in the use of MAP in manufacturing companies in parallel with the advanced technology used in the manufacturing.The changes also shows that the management accounting in Malaysia recently have through the process of evolution and keep changes to cope with the business environment challenges. In the other hand, management accounting practices in Asians countries such as Singapore, India, Malaysia, and China the evidence reviewed suggest that there were not used the contemporary management accounting tools as a whole. For example evidence in India, most of the company still uses traditional management accounting techniques (Joshi, 2001).They resistance to change to the new tools were because of the manager perception and culture that risk averse or not a risk taker. They also claimed that a lot of cost will incur in implementing the new tools i n their organization. Same goes in Singapore where most of the companies used the traditional tools because they claimed that no reasons for them to change to the new tools. It also due to lack of expertise, knowledge and top management support to implement the new tools of management accounting.In Malaysia and China, most of the company there also still uses the traditional method and they claimed maybe they will change to new tools such as Balance score card and ABC in the next five years. Based on other articles, the current state of management accounting practice in Malaysia, there have seven techniques of management accounting that popular such as, budgets, income statement analysis, cash flow analysis, balance sheet and financial ratio analysis, cost and benefit analysis and finally the product costing.This is indicated that the stage one and stage two of management accounting still be practice by selected Malaysian companies. For the use of stage three and stage four among th em are extremely low. But most of the selected companies in Malaysia have evolved into the third and fourth stage of management accounting evolution. (Rosmawati, 2004) In order to enhancing the management accounting practice in Malaysia, the professional body should have unit to implement and promotes the use of advance management accounting practices.Furthermore, academician and also practitioner, or business organization should work together and discuss further about the needs and roles of management accountant in order to develop new definition of the management accounting in the country. It’s important to build a communication between the academician and practitioner because practitioner should informed the changes of the practices uses in organization to academician, so it will help in constructing the better curriculum for students that can reflects the real world practices.Other than that, proper planning should be constructing to educate the practitioner and also publ ic by conducting the seminar in management accounting, so they will alert and realize with the evolution and new techniques in management accounting. Next, academician especially should be encouraged to write the articles, journal and research that reflects the evolution of the current management accounting practices. Then, it should be publicize in the magazines in order to spread the new information regarding the new management accounting practices to the business organization or public. The rise and fall of Activity based costingActivity based costing now still being used in most of the companies in the world, even though the system have problem because many organizations regard their cost systems for financial reporting, decision-making decentralization, price justification, control and performance measurement. But, ABC requires more efforts and skills without better results, so, the alternative are to hold to the traditional cost system. Prior case study, Y. Eden (2002) said it was disappointment with traditional cost accounting and lack of appropriate alternatives that prompted the initial enthusiasm for ABC.Managers also felt that the traditional cost accounting is not relevance, so they should do something to overcome it. Even though most firms that tried ABC decided to neglect it, they did seem to regard it favorably. However, the benefits to the firms not from the cost allocation data but from the ABC pilots involved thorough analysis of processes and costs and drew attention to neglected aspects of organizational activities. ABC systems just need to focus and to cut down the cost of operational complexity.But when manager realized these lessons, the complex data not make the improvements, so they used non-financial measurements. Conclusion From the reviewed, the management accounting practices and information in Malaysia will lost it relevancy if process of evolution did not take into action. Due to rapid changing in the global business environment, management accounting information should not lag behind it in order to stand in line with the advanced technology changes. With that, Malaysia should start to implement the advanced management accounting techniques in managing and control the business activities.It’s important to help them use the resources effectively and to measure the performance efficiently. New advanced management accounting practice implementation will contribute significantly for creating the value and also to maintain the sustainability of the organization in the future. Management accountant also should play role and becoming a part of management team in the organization. This is to make sure that the management accounting information will remain relevant in the new challenging business environment.Nishimura (2003), management accountant should work together with other practitioner such as engineer, marketing directors, designer and product directors so management accountant will understand more the ir work field and they will share opinion and recommendation with fulfill the various needs and goal from different departments and then come out will ultimate goal and objectives that can help the organization to achieve it successfully. Moreover, the suitable changes in their MAP especially in manufacturing companies should maintain effectiveness of the business activities.The advanced and traditional system should be used both to compliment and substitute for each other. When the traditional system can be useful and able to provide some information, the organization should adopt new advanced system to assist the more useful information to make decision. But when the traditional system fail to provide useful information, then it should be replaced with a more advanced system. This is very crucial to the management accounting and should be careful when making decision on what MAP that suitable for the condition of the business. If not it might be jeopardize the firms’ perfor mance. References H.Thomas Johnson, Robert S. Kaplan. (1987), â€Å"Relevance Lost: The Rise and Fall of Management Accounting, Harvard Business School Press, Boston, Massachusetts. Rosmawati Mahfar, Normah Omar. (2004), â€Å"The current state of Management Accounting practice in selected Malaysian Companies: An empirical evidence†, Universiti Tenaga Nasional, International Business Management Conference 2004. Mahmoud Ezzamel, Keith Hoskin and Richard Macve. (1990), Managing It All By numbers: A review of Johnson & Kaplan’s ‘Relevance Lost’†, Accounting and Business Research, Vol. 20, No. 78, pp. 153-166, 1990. Maliah Sulaiman, Nik Nazli Nik Ahmad and Norhayati Alwi. 2004), â€Å"Management Accounting Practices in selected Asian countries: A review of the literature†, International Islamic University Malaysia, Kuala Lumpur. Tuan Zainun Tuanmat, Malom Smith. (2011), â€Å"Changes in management accounting practices in Malaysia†, Asi an Review of Accounting, Vol. 19 Iss: 3 ppp. 221 – 242. Nitza Geri, Boaz Ronen. (2005), â€Å"Relevance lost: the rise and fall of activity- based costing†, Human System Management 24 (2005) 133-144 IOS Press. Martijin van der Steen. (2011), â€Å"The emergence and change of management accounting routines†, Accounting, Auditing & Accountability Journal Vol. 24 No. 4, 2011 pp. 502-547.

Essay on RPG MMORPG Differences

Essay on RPG MMORPG Differences Essay on RPG MMORPG Differences RPG & MMORPG Differences Massive multiplayer online role playing (MMORPG) games and role playing games (RPG) can be similar while one plays through the game, but is actually way different. When looking at these two genres one can see that as you play through the game that the gameplay and story concept are dramatically different. Here one will examine the gameplay and story concept between the â€Å"Fallout† series and â€Å"World of Warcraft†. In the â€Å"Fallout† series the gameplay and story concept all revolve around your character that you play. In this one is a survivor of the apocalypse amongst very few others. You adventure through an open world doing missions, slaying enemies, and putting pieces together to solve larger problems for other non-players characters (NPCs). In this particular RPG the entire gameplay and story concept revolves around oneself. The actual gameplay changes as you complete challenges and unlock new abilities one’s character can do, thus changing how you play it entirely. The story also may change whether one chooses to be evil or good throughout the game. It can also change on how you decide which mission’s one chooses to-do this can drastically change the world around oneself, and alter the storyline greatly. In the MMORPG â€Å"World of Warcraft† one will play with thousands of people online. You pick a race and class that you would like to play this will determine at higher levels what style of gameplay one will perform whether a tank, healer or damager dealer (DPS). As a tank your job will be to control hard hitting enemies that would otherwise kill everyone in your group, as a healer you will keep everyone alive, and lastly DPS will just kill what is needed at the time. As one can see the gameplay here is revolved around groups. As you progress through the game you will do countless quests that generate experience points (XP). The XP will add up and level one’s character ultimately unlocking new ab ilities. The quests that get done

Physical Properties of the Element Chromium

Physical Properties of the Element Chromium Chromium is element atomic number 24 with element symbol Cr. Chromium  Basic Facts Chromium Atomic Number: 24 Chromium Symbol: Cr Chromium Atomic Weight: 51.9961 Chromium Discovery: Louis Vauquelin 1797 (France) Chromium Electron Configuration: [Ar] 4s1 3d5 Chromium Word Origin: Greek chroma: color Chromium Properties: Chromium has a melting point of 1857/-20 °C, a boiling point of 2672 °C, a specific gravity of 7.18 to 7.20 (20 °C), with valences usually 2, 3, or 6. The metal is a lustrous steel-gray color which takes a high polish. It is hard and resistant to corrosion. Chromium has a high melting point, stable crystalline structure, and moderate thermal expansion. All chromium compounds are colored. Chromium compounds are toxic. Uses: Chromium is used to harden steel. It is a component of stainless steel and many other alloys. The metal is commonly used for plating to produce a shiny, hard surface that is resistant to corrosion. Chromium is used as a catalyst. It is added to glass to produce an emerald green color. Chromium compounds are important as pigments, mordants, and oxidizing agents. Sources: The principal ore of chromium is chromite (FeCr2O4). The metal may be produced by reducing its oxide with aluminum. Element Classification: Transition Metal Chromium Physical Data Density (g/cc): 7.18 Melting Point (K): 2130 Boiling Point (K): 2945 Appearance: very hard, crystalline, steel-grayish metal Atomic Radius (pm): 130 Atomic Volume (cc/mol): 7.23 Covalent Radius (pm): 118 Ionic Radius: 52 (6e) 63 (3e) Specific Heat (20 °C J/g mol): 0.488 Fusion Heat (kJ/mol): 21 Evaporation Heat (kJ/mol): 342 Debye Temperature (K): 460.00 Pauling Negativity Number: 1.66 First Ionizing Energy (kJ/mol): 652.4 Oxidation States: 6, 3, 2, 0 Lattice Structure: Body-Centered Cubic Lattice Constant (Ã…): 2.880 CAS Registry Number: 7440-47-3

Key Learning Outcomes of the Module Essay Example | Topics and Well Written Essays - 1250 words

Key Learning Outcomes of the Module - Essay Example It shall reflect on how the process of working on my assignment in the group improved my understanding of the issues that have been raised. Reflection on Key Outcomes It can be stated that reflection lies around the notion of learning. Reflection is referred as the process of working upon what has been already been known. It is essentially done in order to consider the acquired learning in greater details. It can be considered as a mental processing that can be utilised in order to fulfil the objectives or attain certain probable outcomes (Moon, 2001). The overall study was a learning experience for me. It helped me to identify the ways to work in a group. I recognised the fact that it is quite significant for the senior members of the audit team to review all the pertinent matters taking place from the audit and also to reconsider the financial statements. Furthermore, it came to my understanding that internal control system tends to comprise the control environment as well as contr ol procedures. Moreover, it further comprises all the procedures as well as policies in order to ensure that the business is conducted in an efficient and effective way. However, I also came to the conclusion that internal controls offer reasonable assertion due to the innate limitations such as human error taking place because of the mistakes in judgement and distractions (ICANIG, 2012). It came to my understanding that there are a few steps of the audit that need to be maintained by the auditors. The first step is the pre-engagement phase which is required for serving the client’s best interest with competence as well as professionalism. The auditor is also required to prepare letter of engagement whose chief purpose is to confirm terms of the engagement. The other step in the audit process is the planning phase where the auditor is required to obtain an understanding of the client. While undergoing the course, I was aware of the fact that the auditors undergo both legal as well as professional duties. The auditors are needed to carry out investigations that will permit them to create an opinion. They are further required to audit the accounts with adequate skills and care. I recognised the fact that the auditors are required to minimise the expectation-performance gaps in order to offer the firms with consistent financial statements and to minimise the frauds and errors in such statements (Hayes & Schilder, 2012). I came across the terms such as auditor’s independence and its significance for the auditors. It came to my understanding that the auditor independence is one of the most significant aspects of the auditing profession. It tends to add value to the audited financial statement. However, I was astonished by the fact that there are several threats to the auditor’s independence. One of the threats that I came across in the study was the intimidation threats that tend to take place while the auditor is prevented from acting objectiv ely in relation to actual threats from the customer. The other threat that I learnt from the study was the advocacy threats that are likely to occur when the auditor makes an attempt in order to promote the clients’ opinion. Familiarity threats take place when the auditor is found to become too concerned with the interests