Application of Auditing Theory and Practice

Evaluating is a piece of authoritative administration, it is clarified as the way toward inspecting the money related reports of a business endeavor as introduced in the business yearly reports, a free individual or an association plays out the review procedure. The movement and advancement of hierarchical execution is cultivated by leading review and understanding the inspecting hypothesis and related practices (Arens, et al., 2012). Evaluating is additionally laid out as the fundamental and fair-minded assessment of associations books of records, legal data, reports and vouchers of an association to envision how some separation the monetary proclamations further to non-financial exposures present real and reasonable perspective on the business enterprise (Eilifsen, et al., 2013). Reviewing and consistence rehearses attempt guarantee that the authoritative budgetary books are viably kept up as required by the universal examining standard board, and on the off chance that they ar e kept up under the guideline gave by the current laws. Examining freedom is sketched out as the autonomy of the outside and interior evaluator from different gatherings and people who may have monetary and money related enthusiasm for the business undertaking that is being inspected. As indicated by Arens, Elder, and Mark 2012, the examiners indepence requires respectability and fundamental review measure to the inspecting methods. The examination uncovers that, a few components may influence the honesty and evaluating measures and procedure of an auditor (Arens, et al., 2012). Then again, the reviewers respectability is additionally influenced by the business hazard, these hazard impact the decisional making procedure of inspectors and top hierarchical administration. In any case, examining rehearses propel the inspector to place into activities and measures which may be urgent even as playing out the practices. Evaluating arranging is the vital administration degree for examining, it completed toward the start of the review procedure this is to ensure that the right consideration is matured to significant regions, to sure that the limit issues are instantly distinguished and feasible arrangements are produced to reduce the impact (Elder, et al., 2011). The primary motivation behind empowering the review arranging is to guarantee that all the review work are completely completed and composed. Clarke and Johnson (CJI) is a review organization this is recognized for demonstrating the top notch administrations in the review business venture; Luxury Travel Holidays LTD (LTH) is business endeavor that gives travel administration. The two partnerships have thought about the significance of market division and enhancing their venture activity a long way from their close by advertise. Clarke and Johnson (CJI) Company is reconnected by Luxury Travel Holidays LTD (LTH) to offer review benefits before presenting their 30 June 2015 money related report to the partners. The elements influencing the uprightness and reviewing approach utilized by the inspectors could influence dynamic process (Gay and Simnett, 2000). Qualified and non-qualified review assessment is the significant ideas that are utilized to draft the review report. This is an essential factor influencing the freedom and the choices to be reached by an auditor.â The size if the review firm infers the size of the business endeavor to be inspected and the specific evaluating firm. As indicated by this contextual analysis, Clarke and Johnson (CJI) Company is a review firm that has been giving review administrations to little market the organization is additionally to offer its types of assistance to Luxury Travel Holidays LTD (LTH) that plays out its business exercises in Asia, Europe and U.S advertise. The bigger the review firm the lesser the effect of hindrances, the littler the review organization there will be more factors that will influence the autonomy of the review company (Eilifsen, et al., 2001). This is among the risky dangers which may the freedom of the review organization. The prompting danger infers that, a few partners may have the monetary and money related enthusiasm for the organization to be examined. As indicated by the contextual investigation, Clarke and Johnson (CJI) Company and Luxury Travel Holidays LTD (LTH) have been teaming up for quite a long time this could assemble some enthusiasm between themselves (Jackson, 2016). Along these lines, the reviewer is constrained to introduce review supposition that favors the partner who has financial and business intrigue. The dangers in regards to the referrals from the client impacts the autonomy of a reviewer. Clarke and Johnson (CJI) Company is a review firm that has been offering review administrations to Luxury Travel Holidays LTD (LTH); Luxury Travel Holidays LTD (LTH) may make numerous referrals to the examiner, and hence influencing the review procedure and of the Clarke and Johnson (CJI) Company. The authoritative control excessively affects the review supposition to be made with the guide of the utilization of the inspector, the hierarchical zenith should influence this scrutinizes in see that they may constrain the examiner to use the referrals made. Extravagance Travel Holidays LTD (LTH) and Clarke and Johnson (CJI) Company had been partaking for over one years. Extravagance Travel Holidays LTD (LTH) might need to allude the bookkeeping office to make acclimations to organization book of records, those progressions and modification made are should influence the discoveries of the examiner and consequently the review autonomy is naturally influenced. The accomplishment of each working business association is dictated by the degree and how the organization is engaged with the review rehearses. The autonomy of the examiners ought not be impact since they force some negative impacts to the discoveries that are utilized as the premise of the review assessment which is the essential component of review report. The size of the firm is classifications to be the danger that influences the inspector freedom, the authoritative administration of Luxury Travel Holidays LTD (LTH) ought to consider the size of the firm that will play out the review rehearses. Thus, Clarke and Johnson (CJI) Company ought to guarantee that they make and actualize approaches that will restrain dangers influencing their freedom. Prompting dangers is a deadly part that impacts the autonomy of an examiner. The significant review feeling to be used by an evaluator should be founded absolutely on the quick discoveries. The reviewers are supported not to give any monetary or money related advised to their customers in light of the fact that their discoveries after the suggestion will affect the review opinion (Knechel and Salterio, 2016). Different referrals could likewise influence the reviewer's sentiment. As indicated by the contextual investigation both business undertakings have been doing business for various years, Luxury Travel Holidays LTD (LTH) could make referrals to the account division to make the change in accordance with certain vouchers and reports, this is to introduce the enthusiasm of some administration people. Customers are exhorted not to make any referrals to any offices, the specific finding of the inspector depicts that the association needs to execute on some relevant measures. As per Gay, and Simnett, 2000, review arranging is key control measure for inspecting, it led toward the start of the review methodology this is to ensure that the correct intrigue is matured to fundamental hierarchical regions. This is to learn that the potential issues are instantly perceived and practical arrangement are produced to diminish their effect, to ensure that all evaluating work is finished and composed. While creating and making the review rehearses, there are a few components that may influence the inspecting procedures (Lyon and Maher, 2005). Clarke and Johnson Company and Luxury Travel Holidays LTD (LTH) are currently contemplated to work in new markets. New markets are limited and guided by methods for business laws and guidelines which are outperformed through the bureaucratic governments (Knechel and Salterio, 2016). Thusly, the associations that work outside their close by showcase are influenced by the lawful procedures that are utilized to direct the business endeavors with regards to their business exercises. U.S Common Laws are the instances of the business law that are utilized to direct association business exercises U.S and European market (Johnstone, 2000). Financial danger is the essential outer ecological factor that impacts the activities business company in worldwide markets. They consolidate components, for example, GDP and one of a kind nation money related improvement cites. A few markets are influenced by down-tuning financial turns of events, monetary standards additionally influence the exercises of a business association. For example, U.S cash is an all inclusive acknowledged money, it is utilized in the worldwide market for the trading of merchandise and services (Sadgrove, 2016). As indicated by Jackson 2016, the declining in item request is a showcasing factor starting secondary selling division and expansion. Working in an extended commercial center spot make a space for additional companies to make items and administrations which take after the ones created by utilizing the current organizations (Jackson, 2016). Organizations working in the more extensive market are supported to guarantee that they produce quality items and administrations that meet the serious market they work in. As indicated by Johnstone 2000, money related risks chance contains those fiscal angles that stand up in light of absence of financial administration methods and measures. The monetary overall commercial center has encountered numerous issues that have influenced the activity of business venture organizations, chiefly Crampton and Hasaad and Mining Supplies LTD (MSL) corporations (Johnstone, 2000). The exploration led by Knechel 2007 presumed that the money related adds to the monetary disappointments of an organization that works internationally (Knechel and Salterio, 2016). Characteristic review hazard is the hazard that includes the material misquote in the budget summary of an inst

Humanistic personality Essay Example For Students

Humanistic character Essay The humanistic point of view on character manages human conduct. Humanistic therapists accept that human instinct incorporates a characteristic drive towards self-improvement, that people have the opportunity to pick what they do paying little heed to natural variables, and people are for the most part cognizant creatures and are not constrained by oblivious needs and clashes. They likewise accept that a people emotional perspective on the world is a higher priority than target reality. Two of the humanistic scholars that have had an effect of humanism are Carl Rogers and Abraham Maslow. When pondering my character with respect to various character hypotheses, I felt that I could most identify with the humanistic hypothesis. Carl Rogers depicted self-idea as an assortment of convictions around ones own temperament, one of a kind characteristics and regular conduct. My self-idea is that Im a nice, decent person. On the off chance that something happens that upsets me, I am really laid back about it and manage it step by step. I like the way that Im agreeable, and I dont need to out of nowhere begin demonstrating a temper or blowing up about things that I realize I can move beyond tranquilly. Rogers additionally focused on the way that our self-idea may not generally be precise. I like to imagine that Im an astute human, yet when others see my transcript, for instance, they may suspect something. In any case, then again, when I am in a circumstance that I know a great deal about, such as chasing, another might think I am exceptionally insightful. Others sees are not generally reliable with regards to my character, yet I feel that my self-idea of myself is significant, not anothers. I was blessed to have guardians that Rogers would state indicated me unqualified love. Along these lines, I feel that I can move beyond snags and unpleasant occasions since I realize that I am deserving of adoration, in any case. I additionally I concur that encounters that compromise people groups perspectives on themselves cause uneasiness. On the off chance that I feel that I am doing acceptable in a class and feel like Ive been trying sincerely and thinking carefully potential and afterward I get a bombing grade on a test or task, I feel restless. I felt that I was doing acceptable, and now I dont comprehend what to think. My self-idea is undermined. A characteristic guard is at fault the instructor, or the test, or rationalize myself since I dont like to have my self-idea undermined. Abraham Maslow portrayed the chain of importance of requirements as a precise game plan of necessities, as indicated by need, in which fundamental needs should be met before less essential needs are excited. The most essential needs are physiological requirements that one must have so as to survive.Then you need wellbeing and security. On the off chance that these requirements are not met, you dont go on to belongingness and adore needs. Also, without belongingness and love, you wont have a high confidence, which is the following level. This chain of importance goes up until you arrive at the requirement for self-completion. This is the need to satisfy your latent capacity. Maslow depicted this as What a man can be, he should be. I imagine this applies to myself. In the event that I get my last grades and they are lower than what I expected, I am disappointed. I am baffled since I realize that I could have improved however I didnt. I accept that I have a solid character as per Maslow. I think I am a self-realizing individual since I like to keep on developing by and by. A portion of the qualities of my character that I think make me a self-completing individual are that I have a quite practical view of myself. I realize that I am keen, yet I additionally realize that I dont consistently put forth a concentrated effort like I can. I realize that I am agreeable, and I realize that occasionally circumstances require somewhat more decisiveness than I might want to appear. I am a straightforward individual that is unconstrained now and again. .ua91bf77248ef7a188d7544780e1f2fd9 , .ua91bf77248ef7a188d7544780e1f2fd9 .postImageUrl , .ua91bf77248ef7a188d7544780e1f2fd9 .focused content zone { min-tallness: 80px; position: relative; } .ua91bf77248ef7a188d7544780e1f2fd9 , .ua91bf77248ef7a188d7544780e1f2fd9:hover , .ua91bf77248ef7a188d7544780e1f2fd9:visited , .ua91bf77248ef7a188d7544780e1f2fd9:active { border:0!important; } .ua91bf77248ef7a188d7544780e1f2fd9 .clearfix:after { content: ; show: table; clear: both; } .ua91bf77248ef7a188d7544780e1f2fd9 { show: square; change: foundation shading 250ms; webkit-progress: foundation shading 250ms; width: 100%; mistiness: 1; progress: obscurity 250ms; webkit-change: darkness 250ms; foundation shading: #95A5A6; } .ua91bf77248ef7a188d7544780e1f2fd9:active , .ua91bf77248ef7a188d7544780e1f2fd9:hover { murkiness: 1; change: haziness 250ms; webkit-progress: haziness 250ms; foundation shading: #2C3E50; } .ua91bf77248ef7a188d7544780e1f2fd9 .focused content region { width: 100%; position: relative; } .ua91bf77248ef7a188d7544780e1f2fd9 .ctaText { outskirt base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: striking; edge: 0; cushioning: 0; content design: underline; } .ua91bf77248ef7a188d7544780e1f2fd9 .postTitle { shading: #FFFFFF; text dimension: 16px; text style weight: 600; edge: 0; cushioning: 0; width: 100%; } .ua91bf77248ef7a188d7544780e1f2fd9 .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; fringe: none; fringe span: 3px; box-shadow: none; text dimension: 14px; text style weight: intense; line-stature: 26px; moz-fringe sweep: 3px; content adjust: focus; content improvement: none; content shadow: none; width: 80px; min-stature: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/basic arrow.png)no-rehash; position: total; right: 0; top: 0; } .ua91bf77248ef7a188d7544780e1f2fd9:hover .ctaButton { foundation shading: #34495E!important; } .ua91bf77248ef7a188d7544780e1f 2fd9 .focused content { show: table; tallness: 80px; cushioning left: 18px; top: 0; } .ua91bf77248ef7a188d7544780e1f2fd9-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .ua91bf77248ef7a188d7544780e1f2fd9:after { content: ; show: square; clear: both; } READ: Ideologies Essay I have interests that I like to seek after whenever I find the opportunity. There are times when I like to be around my companions, and there are times when I like to be separated from everyone else, so Im even. I have a couple of solid companionships, yet not very numerous to manage. I imagine that I am an intellectually even sound individual, and that Maslow would portray me as a self-realizing individual. Words/Pages : 771/24

Math free essay sample

Toward the finish of every unit, DB interest will be evaluated dependent on both degree of commitment and the nature of the commitment to the conversation. At the very least, every understudy will be relied upon to post a unique and mindful reaction to the DB address and add to the week after week exchange by reacting to in any event two different posts from understudies. The primary commitment must be posted before 12 PM (Central Time) on Wednesday of every week. We will compose a custom exposition test on Math or then again any comparative subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page Two extra reactions are required after Wednesday of every week. Understudies are exceptionally urged to connect on the Discussion Board early and frequently, as that is the essential way the college tracks class participation and interest. The motivation behind the Discussion Board is to permit understudies to learn through sharing thoughts and encounters as they identify with course content and the DB question. Since it is beyond the realm of imagination to expect to participate in two-manner exchange after a discussion has finished, no presents on the DB will be acknowledged after the finish of every week. A grandma is searching for an arrangement to back her new grandchild’s school training. She has $50,000 to contribute. Search the web and find a long-extend speculation plan, CD, Savings Bond, and so on, for the grandma. The arrangement is to procure accumulated dividends. Ascertain the future estimation of the venture. You should utilize the publicized financing cost, the quantity of aggravating periods every year, and the time the assets will be contributed. On the off chance that you are not given the quantity of aggravating periods a year, make it up. 1. The chief is $50,000. This is P. 2. Research the yearly loan cost for your venture. This is r. 3. Express the time in years for the venture (as in when the new grandkid will go to school). This is t. 4. Express the quantity of exacerbating periods every year. This is n. 5. Model the future estimation of Grandma’s venture as an exponential capacity, with time as the free factor: F(t) = P(1 + r/n) nt 6. Express the future estimation of Grandma’s speculation. 7. Utilize the web or library assets to locate the normal expense of an advanced degree today; will grandma’s speculation have the option to take care of the expense in today’s dollars; shouldn't something be said about later on? 8. Sum up your discoveries recorded as a hard copy utilizing legitimate style and sentence structure. 9. Incorporate references designed by APA style. 10. React to a classmate’s posting. On the off chance that you think there might be a blunder, don't hesitate to help your colleague without giving the right answer. Something else, examine the post in contrast with yours or add new data to the conversation. In your own words, if you don't mind present a reaction on the Discussion Board and remark on different postings. You will be reviewed on the nature of your postings. For help with your task, if you don't mind utilize your content, Web assets, and all course materials. | Math free article test On the off chance that for instance the digits | |drawn are 3,6,1 and 2, make a duplication test, for example, 36 X 12 and inquire as to whether any of the understudies realizes how to understand it. A few understudies may have a thought of how| |to illuminate it. Now, a few understudies may realize the calculation yet probably won't know about the Place Value. | |Tell understudies that the target of this class is increasing two-digit numbers and understanding Place Value in the calculation of whole numbers. | |Tell the understudies what the numerals in the two-digit numbers (36 and 12) speak to: 3 and 1 speak to tens, while 6 and 2 speak to ones. | |Demonstrate how a two-digit increase is done by duplicating multiple times ones, at that point multiple times tens and afterward including the items. For instance; | |3 | |6 | |x | |1 | |2 | |7 | |2 | |3 | |6 | |â | |4 | |3 | |2 | |Teacher Modeling | |The instructor will rehash a couple of models and request that volunteers clarify | |The educator will at that point compose three basic tests and two moderately complex tests in the graph. We will compose a custom article test on Math or then again any comparative theme explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page Each understudy ought to accurately do the straightforward tests while the| |complex tests will be done in gatherings. | |Quizzes to be done exclusively: | |3 | |6 | |4 | |7 | |5 | |0 | |x | |1 | |2 | |x | |1 | |2 | |x | |1 | |2 | | |Quizzes to be in gatherings: | |3 | |6 | |4 |7 | |x | |4 | |7 | |x | |5 | |0 | |Children’s Literature Selection | |McElligot, Matthew. (2009). The Lion’s Share. London: A C Black | |The educator will rehash the book, this time experiencing every increase contained in the story in detail. Occassionally, the educator may substitute the | |figures in the table with new figures to measure the comprehension of pulling together by the understudies. | |Guided Student Practice: | |The understudy will be furnished with pencils and papers on which to play out their calculations. Gatherings that have parformed well will be required to help bunches | |that are lingering behind. | |Independent Student Practice: Students who handle ideas quicker are appointed considerably all the more testing/complex tests. Understudies falling behind took care of | |individually by the instructor. |Closure: â€Å"In today’s class we have been encouraged how to duplicate two-digit numbers and have learnt, Value Place and pulling together of ones, tens, hundreds and | |thousands. † Students who have effectively finished test visit the site www. increase. com/ games and play interactactive increase games to strengthen | |knowledge obtaining. | Summative Assessment: | |Students allocated schoolwork of 5 generally increasingly complex duplication in the event that they effectively finished class assignments. Understudies right zones they have done | |wrongly in class assignments utilizing obvious markers. | |LESSON REFLECTION | |Describe the result of the exercise. | |There was an evident comprehension of the two-digit augmentation ideas; refocusing of ones into tens and tens into hundreds. | |Describe understudy execution and express the quantity of understudies who accomplished the target on the pre-test and the post-test (Summative Assessment). | |Pre-Test: Majority of the understudies effectively finished the pre-test assignments (13 out of 16). | |Post Test: 2 understudies (out of the three who couldn't finish the pre-test) scored 2 out of 5 in the class task; 1 understudy got 3 out of 5; 4 scored 4 out| |of 5; and 9 understudies got everything right. |Describe an elective methodology for this exercise | |For the three understudies who neglected to meet the objective, ‘refresher’ exercises in increase ideas may be required. This may include a closer coordinated | |sessions with the failing to meet expectations understudies | |Describe a proper exercise to follow this exercise. | |Regrouping during duplication of numbers with decimals | DO NOT ASSIGN HOMEWORK except if the understudies exhibit authority. The guardians are significant in the lives of their youngsters, yet YOU are the educator.

Rudyard Kiplings Poetry Analysis Essay Example

American Imperialism in Kipling’s Poem â€Å"The White Man’s Burden† American Imperialism in Kiplings Poem The White Mans Burden After the United States won its independence, it started a long way of maturing from a former colony to a powerful country with its own imperial ambitions. The American-Spanish War was a sign that the US was becoming an imperial player on the global arena, and by World War II and onwards, this status became more evident and recognized. Kiplings poem The White Mans Burden, even though believed to be controversial in terms of contemporary views of race and culture, is undoubtedly a remarkable historical evidence of imperial outlook, which claims that bringing its own civilization to other, less civilized nations is an honorable duty and mission that developed cultures of white people have.

Irish Health and Safety Law - 1327 Words

Before 1989 Ireland had very little laws in place for the safety and health of the people at work. Any law that was in place for this was in place for factory and mine workers only. In 1989 a new act was implemented by the Irish Government to cover all people performing any type of work, this was called The Health, Safety and Welfare at Work Act. This Act was then replaced by a newer edition in 2005. My assignment will outline the laws stated in both acts. In 1989 an Act was brought into Irish legislation called the Health and Safety and Welfare at Work Act. It was created to cover all people who carried out ‘work’. Employers, employees in all places of work and to the self employed. As stated in the 1989 Act a place of work was ‘any,†¦show more content†¦The legislation under this Act states that every employer must, as soon as possible, prepare a statement in writing which is known as a safety statement. In this statement the employer must describe the way in which the safety, health and welfare in the workplace shall be secured. The safety statement should include how the employer intends to comply with the 2005 Act. It should contain a summary of the safety and health goals and objectives in the workplace, a list of responsibilities and the means of achieving the aims and objectives (Moffatt, 2006). If the safety inspector finds the safety statement to be inadequate he may order it to be revised. Also, w ith the increasing number of non national workers it may be required to have the safety statement in more than one language. It is a criminal offence not to have a safety statement for the workplace. Employers (including self-employed) are responsible for creating and maintaining a safe and healthy workplace as mentioned in the 1989 Act. Some of the duties the employers must carry out under the 2005 Act are defined by the term â€Å"reasonably practicable†. This statement means that the person has applied all due care when, having identified the hazards and assessed the risks at the workplace, has taken all necessary protective and preventive methods. Under the 2005 Act the duties of an employee include compliance of all the relevant legislation setShow MoreRelatedApple Inc. : Ethics, Leadership, Corporate Social Responsibility And Triple Bottom Line Reporting And Globalization1261 Words   |  6 PagesGlobalization. I. Addressing the needs of its employees. Meeting the needs of the employees and maintaining a profit margin. APPLE priorities health to assure a presentable employee who will create a relationship with the customers assuring them a comfortable work environment and addressing their needs. For example, they are offered with health insurances such as health, dental, and optical insurances. APPLE offers a 401k plan that consists of 14 funds offering the best way to save money in a taxable wayRead MoreThe Outside Dynamic Environment Punctuating Public Sector Organisations1142 Words   |  5 Pagesbasis of making a profit and shareholder accountability, it is goal driven, profit motivation and reward orientated. In the public sector â€Å"an action of helping or doing work for someone† is supplying a public need such as transport, communications or health service. It is a service provided to the population with greater public scrutiny and is not profit motivated. Public sector organisations are agents of the state to do the states business and are not in a position to make a profit; they are mandatedRead MoreA Basic Understanding Of Irish Law3020 Words   |  13 PagesTo address this question, a basic understanding of Irish law with all its complexities and contradictions is necessary. 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The HSA provide a number of services to employers, employees and the public, including: †¢ workplace inspections and monitoring for compliance †¢ investigations into serious accidents †¢ providing information service †¢ develop new laws and standardsRead MoreThe Effects Of Workplace Safety On Organizations And Society989 Words   |  4 PagesUnderstanding the importance of workplace safety prevention is critical in the study of occupational health and safety. Workplace violence is a term used to describe a situation in which an individual experiences verbal abuse, threatening behaviour, harassment, or physical assault in their place of employment or business-related functions or events (OSH Answers Fact Sheet). This is a common occurrence in many workplaces and has a significant impact on the employees mental state, interfering withRead MoreDetermining the Safety of Different Genetically Modified Food1762 Words   |  7 Pagestrait [2]. Safety of GM foods Determining the safety of different GM foods cannot be generalised as different GM foods contain different genes in which are inserted in different ways. For this reason, the safety of GM foods must be assessed individually. The GM foods in which are currently available on international markets have all been risk assessed for safety and have shown to present little to no risk to human health. Likewise, there have been no reported effects on human health as a resultRead MoreExternal Quality Assurance1097 Words   |  4 Pageseither governmental or industry authorities. A significant amount of external quality assurance is mandated by law, so legal concerns are important to take into consideration. When external bodies are charged with maintaining quality assurance, there can be significant penalties for non-compliance. A restaurant with poor sanitation can be shut down; a transportation company with a poor safety record can face penalties or license revocation. In some cases, the ext ernal quality body is linked to an organisationRead MoreThe Legal Drinking Age Of America977 Words   |  4 Pagestheir drink orders. The first words articulated out the woman’s mouth are spoken with a deep, thick, Irish accent. I could not help but acknowledge it and after chatting for a few minutes, I come to learn that they had just arrived from the airport and are vacationing in Florida for two weeks. After taking both parents drink orders, I ask their son what he would like to drink. Like the true Irish man he is, he asks me for a Guinness. He looked a little young to be drinking so I asked him for someRead MoreWe Need A Gun License951 Words   |  4 Pageslife. Despite their right to bear arms responsibly, they went against the law to kill someone that was no threat to them. Why are they allowed to do this? (Pause) Unlike the Republican’s, I believe we should run background checks on the people purchasing the firearms. I’m not here to take away your guns, I’m here to help keep the citizens of America safe. I believe that people should get a gun license to insure the safety of everyone. Why should we let an unlicensed person walk around with a gunRead MoreThe Impact of Eu on the Irish Legal System2622 Words   |  11 PagesTABLE OF CONTENTS Section 1 Introduction 1 Section 2 EU LAW – Primary Legislation 2 2.1 Treaty of Rome 2 2.2 The Single European Act 2 2.3 The Maastricht Treaty 3 2.4 The Amsterdam Treaty 3 2.5 The Nice Treaty 3 2.6 The Lisbon Treaty 3 Section 3 EU LAW – Secondary Legislation 3.1 Regulations 4 3.2 Directives 4 3.3 Decisions 5 3.4 Recommendations, Opinions and Resolutions 5 Section 4 Crotty v. An Taoiseach - A Landmark Case. 7 Conclusion 9

Rise and Fall of the Romanov Dynasty free essay sample

The Tsar set up a system of government involving an imperial council, a small cabinet of ministers and a senate; all of which were implemented as personal advisers and delegates. The Tsar had control over who was appointed and dismissed, and no one challenged the power of the governmental system. To ensure the country operated effectively, a bureaucracy, merely consisting of the noble and upper classes put official policies into place. Many believed the bureaucrats were corrupt collecting bribes along with their wages. Practical measures were also needed to be taken in order to enforce Russian autocracy. While the police maintained law and order, the Tsars organised secret police called the Okhrana, for the surveillance of revolutionaries and anarchists while also censoring certain information and activities. The Russian Orthodox Church was a major influence in instigating the tsar’s autocratic powers. As the primary religion of Russia, the church claimed that it was the Tsar’s ‘divine right’ to rule and that his autocratic powers were derived from God. The church taught the Russian people to embrace autocracy and to love and obey the Tsar’s supreme power. The Tsar was described as being a dictatorial emperor and that neither a constitution nor other institutions limited the Tsar’s authority. The sudden outbreak of World War One was a great reflection of Nicholas II and his inefficiency commanding Russia. Before the war even began, hundreds of thousands of people had started to grow restless with the government. Many strikes and public demonstrations began to occur within the Russian borders constantly protesting for better working and living conditions. Many started to revolt and the citizens had their sights set on a change of government. Strong socialist and liberal encounters occurred for the Tsar and when he consistently brought disappoint and humiliation to the nation, much of the state grew sick of the tsarist rule. A major strike movement largely influenced by the humiliating defeat by the Japanese instigated the revolution of 1905. This day on January 9th was given the name ‘bloody Sunday’ as thousands of protestors marched on the Tsar’s palace and were massacred by members of the Russian military. This hint of a revolution resulted in the Tsar introducing an elected legislative assembly called a Duma in the parliament. However, even with a more efficient parliament, the uprisings continued throughout the year and for years to come with growing political discontent sending Russia on the verge of a national crisis. Then war broke out in 1914 saving the government from a large revolutionary movement and the country suddenly became fixated on an external enemy. This war deeply reflected the inadequacy of Russia’s military and economy. Almost a quarter of the army had not been issued with rifles and shortages of ammunitions, food and supplies became an epidemic. After endless defeats on the battlefield, many knew that the Russian army was fighting a 20th century war with 19th century training and inadequate equipment. As a result, the government strained to withstand the economic pressures, with the war costing 5 times the annual budget. Then in 1915, Nicholas II went to the battlefront as commander in chief leaving Alexandra in control of the government back in Russia. The Tsarina frequently took advice from Gregory Rasputin also referred to as the ‘mad monk’, who many believed became so influential, that he in fact was governing Russia. Meanwhile, problems in Russia began to exacerbate with increased prices, economic hardships, a decline in living standards and a growing domestic frustration which provoked more civil unrest. By 1916, dissatisfaction within Russian monarch had reached boiling point. Rasputin was murdered by the Tsar’s own cousins and the majority of the parliament and upper classes ‘were no longer willing to meet expectations of loyalty, respect and patriotism. Even though the Russian Revolution transpired quite suddenly, the foundations of it may have started centuries earlier. Since the 1700s, the ideas of European regime had begun to influence the minds of Russian citizens. Lower classes began to believe in democratic rights and equality, newspapers and books spread concepts about universal rights and many believed in a future with a just ruler and a more cultured society. From the 1800s, the Russian monarchy gradually became weaker and increasingly fragile. After the death of Alexander I in 1825, a group of Decembrists made up of thousands of soldiers seized advantage of a succession issue and demanded reforms plus a written constitution. This displayed a hint of light and prompted many to rethink the government system and their place within the hierarchy. Then after the death of Nicholas I in 1855, Alexander II rose to power and was referred to as the ‘great liberator’ after emancipating the Russian serfs in 1861. While the act earned Alexander public affection and respect, it angered landowners, created an economic crisis and also left the people wanting more. Some revolutionary groups then pursued a constitution, and after the emperor’s assassination in 1881, his successor Alexander III began to crackdown on public opposition and upheaval. The new Tsar was seen as an oppressor who tightened restrictions and enforced new policies that drove thousands out of the country. When Nicholas II rose to power in 1894, he was faced with intense resentment from the people. His ineffective ruling was the tip of the iceberg for most of the country and when the 1905 rebellion began, the emperor was forced to make more changes. The duma was introduced and civil liberties such as freedom of speech, protection and assembly were endorsed. A parliament was created on the basis of election which challenged the Tsar’s autocratic power. There were also growing pressures involving communism and socialism particularly after the split of the Russian Social Democratic Party which created the two major revolutionary groups of the Bolsheviks and Mensheviks. Despite both groups in support Marxism, the Bolsheviks with communist ideologies, were growing as the largest political rivals and the most radical revolutionary group in Russia. In addition, when the October manifesto was issued religion became a more flexible issue gaining support from Liberals who were searching for maximum individual freedom. This gave much of the nation a glimpse of a reforming government and a new hope for the future. Once the war started and tensions flared again, Nicholas II may have been the Russian leader; however only a very little population followed him. By 1914, Alexander Kerensky was in fact the parliament’s most illustrious radical who largely objected Russia’s involvement in the war. He was convinced that the country needed a major change and he openly called upon the emperor to step down at the end of 1916. While Kerensky was a great revolutionary leader, Vladimir Lenin was one of the major political figures and mastermind of the 1917 Revolution. Lenin led the Bolsheviks who had taken power in most of Russia and introduced communist rule by the beginning of the revolution. Lenin further went on to become the first head of the new republic of the Soviet Union. It is without doubt that Nicholas II was a major player in the Russian revolution and the fall of the renowned Romanov dynasty. For centuries, Russia believed in autocracy, but it was Nicholas’ objectionable beliefs and actions in maintaining his Tsarist rule, that ultimately lost the support of his people leading to the inevitable revolution. When Nicholas ascended to the throne it was clear he knew little about commanding millions of people. He was known for making poor decisions when it came to politics, the economy and military. Despite this, Nicholas gained confidence and inner power from the belief that his autocracy was a gift from God. Growing up in a Romanov family, came the belief that the Tsar was called to be God’s representative on earth and that it was their ‘divine right’ to rule. For Nicholas to object his autocratic power would mean that he would fail in his duty to Russia and his family, as well as in his duty to God and the church. As well as having unlimited power over the state, Nicholas II had full control over the Orthodox Church and the Okhrana. These two groups were so influential in the 1900’s and would assist the emperor in any controversial or scandalous matter. After Nicholas’ predecessors, in particular Alexander II, the new emperor felt grave pressure in pleasing the Russian people. Despite introducing the duma, the Tsar later has it dissolved because he was not willing to give up his unlimited power. With the country constantly on the brink of civil unrest and revolts, this move reflected Nicholas’ poor decision making and his need for superiority. Many would argue that Nicholas II abused his autocratic authority and failed to keep up with other western powers. Before the revolution, Russia was mainly a large agricultural country, and it wasn’t until the 1900s that the country started to industrialise. Because of the lack of modernism, Russia was unable to survive the war and withstand its repercussions. When people started to focus on the war, the discontent towards Tsarist rule eased down, however it was once again Nicholas’ decisions that angered the Russian public and military even further. As the war was nearing its end, Russian anarchists and revolutionaries had already reached the point of no return. By 1917, hundreds of social activists and the majority of the working class had gone on strike, protesting in the streets. Students, farmers and the majority of the nobility joined in the demonstrations as the outbursts became more frequent. When Nicholas was informed of the seriousness of the events, he commanded General Khabalov to impose any force necessary to contain the violence. When news spread that the Tsar used string military force to restore order, other soldiers, police and members of the parliament joined the rebels with weapons at their sides. Nicholas received a telegram from the Chairman of the duma saying ‘state authority is totally paralysed and utterly unable to reimpose order. ’ With all authority having collapsed, Nicholas II abdicated marking the beginning of a new phase of Russian life. The Bolsheviks then took over the government under the command of Marxist, Vladimir Lenin and the Romanov Dynasty had finally reached its conclusion.

The Determination Of The Presence Of Coliform Bacteria From Selected S

The Determination Of The Presence Of Coliform Bacteria From Selected Sources By Means Of The Most Probable Number (Mpn) Method Abstract Coliform bacteria are good indicator organisms for the presence of pathogenic bacteria due to their realtionship with these pathogenic bacteria, their relative ease of determination by simple methods, and by their occurrence in large quantities in human feces. The MPN method used in this experiment is one of the prescribed techniques for the determination of these coliform bacteria from the Standard Methods for the Examination of Water and Wastewater as prescribed by the EPA. It consists of three stages, each of which necessitates a positive result for the previous stage. The first stage (presumptive test) determines the gas-producing coliform characteristic during lactose-fermentation. The second stage (confirmed test), determines the gram-reaction and also the lactose fermentation abilities of the organism, while the last stage (completed test) determines the endospore presence to determine if the organisms in the sample indeed are coliforms. The number of coliforms or bacteria pre sent is readily seen with the use of a special table and then the statistically estimated numbers are determined. The samples, however, did not produce positive results for the presence of coliforms. Enventhough there was a large MPN value for one of the samples, about 1100 MPN per 100 ml, the sample still tested negative in the last stage. It is therefore suffice to say that the samples did not present any health risks for humans. Future researchers should, however, device or perform other more specific procedures due to the fact that there might have been still coliforms present but these may have been negated by possible endospore-forming relatives. Introduction Human health has always been a hard condition to preserve and the detection and control of pathogens in the environment have been the very key to the success of the human race. Although microbial pathogens are relatively few in comparison to the total number of microorganisms, their detection have been made easy with the use of indicator organisms. Indicator organisms give researchers the benefit of making good assumptions on the presence of pathogens before the pathogens multiply in distressing numbers. For a microbe to be accepted as an indicator organism, it must be present in human feces in large amounts so much so that the presence of these bacteria in a given sample would already point to human fecal contamination. It was reasoned that the largest amount of pathogens was present in human feces, and thus, the indication of the entry of large amounts of human waste, from healthy persons or not, already indicate a great risk (NCSU). Also, indicator organisms must be present wherev er and whenever the pathogen organisms are present. More importantly, these indicator organisms must be easily detectable in samples and tests for the measurement of their numbers must be simple enough (Tortora et al. 1995). Coliform bacteria fit all the requirements and are even safe to handle in the laboratory. Coliform bacteria are gram-negative and non-spore/endospore forming bacteria, which include aerobes and facultative anaerobes, and when incubated at 35?C with lactose in the media, will evolve gas (CO2) within 48 hrs, like Escherichia, Klebsiella, Citrobacter and Enterobacter (NCSU). They are also prevalent in the colon and intestinal tract (but not all groups are present) of warm-blooded mammals, including man (Anderson et al. 1998). They are also related to pathogenic bacteria in that a large number of these coliform bacteria usually imply the presence of some pathogenic bacteria (Frank). These characteristics of coliform bacteria already suffice the conditions outlined for these organisms to be classified as indicator organisms. They occur in large amounts in human feces, in fact, humans excrete billions of these coliforms (called fecal coliforms). They are present whenever and wherever the p athogen organisms are present. More importantly, their presence is easily detected as their characteristics are easily tested with the use of simple procedures like gram-staining, endospore-staining and lactose fermentation tests. These principles and procedures now form the basis and the rationale for the methods by which this experiment was conducted. Actually, the use of coliform bacteria as indicators of the presence of pathogenic bacteria is not new already. It as been established since 1880, and because of their reliability as indicator organisms, the