Qualitative Research Critique Essay

â€Å"High rates of staff turnover in nursing homes is not a recent phenomenon. As far back as the mid-1970s studies have documented average turnover rates for registered nurses (RNs), licensed vocational nurses (LVNs) and certified nurse’s aides (CNAs) ranging between 55% and 75%† (Mor,V., Mukamel, D.B., & Spector,W. D. 2009, 1). Long term care facilities (LTC) have staffing issues related to the high turnover of licensed staff. The effect can have a heavy financial burden and also affect the care given to residents. Many ask the question why is it hard to attract and keep nurses at a long term facility. The International Journal of Nursing Studies conducted a qualitative study titled: â€Å"Making tradeoffs between reasons to leave and reasons to stay employed in long-term care homes: Perspectives of licensed nursing staff† (Boscart, V.M. Bowers, B., Brown, M., & McGilton, K. S. 2014, 917). This study focuses on how the nurses feel about where they work and wha t makes them want to leave or stay at a job. Problem Statement The high turnover of licensed staff in nursing homes, it not only effects the resident’s quality of care and the morale among staff members, and is also very costly to the facility. The purpose of the study was to understand what influences nursing staff to stay at a LTC facility. There have been studies conducted in the past but they were primarily done with nonlicensed staff or within the acute care setting. The goal of this study was to gain insight on how to retain nurses in LTC facilities. This study is significant as administrators in LTC facilities have a hard time attracting and retaining licensed nursing staff. When there is a high turnover of staff, it can affect the care of residents and morale of staff in a negative way, and is very costly. Purpose and Research Questions The purpose of the study was to understand what factors influence nurses to make a decision to stay at an LTC facility. The questions that the study  determined to answer was: what is the motivations that nurses have that cause them to stay at their present facility? Another question would be: what are the reasons or factors that would cause a nurse to terminate their employment? The purpose and questions related to the problem; the findings resulted in learning about what is important to nurses when they are making decisions to stay or terminate employment. The methods used in this study were stated as qualitative –descriptive. The sample size was 17 RN’s and 24 LPN’s which, for a qualitative study is sufficient. The participants were mostly female with an average age of 48 years. They interviewed staff from seven different LTC homes across Ontario, Canada. Prior to the study, permission was obtained from the Toronto Rehabilitation Institute Research Ethics Board, and also from the administrators of each facility. The researchers also obtained consents from staff who were interested in participating in the study, prior to setting up focus groups†¦ Each focus group was digitally recorded; confidentiality was assured and information was analyzed, coded, and reached a level of saturation. â€Å"The sample was sufficient to explore and develop analytic generalizations about working circumstances that influence the nurses’ intention to stay in LTC facilities† (Boscart, V. M., Bowers, B., Brown, M., & McGilton, K.S.2014). Literature Review The author used several qualitative resources that were cited throughout their article, and were dated from the year 2000-2012, which is relevant to this type of study. The author clearly states the gaps of the study were that no retention research had been completed in LTC settings. Limitations were listed as interviewing both LPN’s and RN’s together. This could have been a limitation for the LVN’s as they may have felt intimidated to discuss information with their supervisors present. Discussions about their intentions of leaving, or the factors they feel make the work environment less than desirable. The researchers tried to minimize that problem by having staff attend focus groups with others that they did not work directly with. Another limitation was possible bias, as the lead researcher was a nurse. All members of the research team reviewed the findings to minimize any potential bias (BoscartV. M., Bowers, B., Brown, M., & McGilton, K.S.2014). The study ga ve helpful insights to retaining staff, but the study  does not give any information about whether any of the facilities actually implemented any of the employees’ ideas. Conceptional/ Theoretical Framework The author did not identify a specific theory or perspective from which the study was developed. The theory that most relates to this study is the Herzberg’s two-factor theory.This theory examines the reasons employees are satisfied or dissatisfied with their jobs. â€Å"From this research, Herzberg suggested a two-step approach to understanding employee motivation and satisfaction: which were hygiene factors and motivator factors† (Riley, J., 2012, paragraph 1). This theory gives valuable information to employers on what is important for employee satisfaction and for retaining employees. Several themes resonated throughout the article, a few of the main ones were why the nurses were staying in LTC, which was because of the relationships they had with the residents and their coworkers. The framework that was developed from the studies indicated why nurses stay or leave a job. Some of the reasons listed for terminating a job were regulations in LTC that effect role flexibility, and not being able to exercise professional judgment. The lack of supportive leadership and personal commitments were also mentioned. Nurses listed reasons to stay as: relationships with the residents, their coworkers, and having opportunities to learn and be educated. Conclusion As evidenced in the study, there are many reasons for leaving or staying at a job. With high turnover there are many disadvantages for the facility as well as the resident and employees. The study indicated what was important to nurses for job satisfaction. With the shortage of nurses and the difficulty in retaining nurses in the LTC facilities, this information could be very crucial to those who hire nurses in these settings. For future studies it would be good to follow up and see if any of the facilities in the study implemented the information given by the staff. This study is important for nursing, as it gives nurses a chance to voice their concerns and give employers the opportunity to make changes. References Boscart. V. M., Bowers, B., Brown, M., & McGilton, K.S. (2014). Making tradeoffs between the reasons to leave and reasons to stay employed in long-term care homes: Perspectives of licensed nursing staff. International  Journal of Nursing Studies,51(6). 917-926.dpo:10/1016/j.ijnurstu.2013.10.015 Mor, V., Mukamel, D.B., & Spector, W. D. (2009). The costs of turnover in nursing homes. The Costs of Turnover in Nursing Homes. Retrieved from www.ncbi.nlm.nih.gov/†¦ National Center for Biotechnology Information Riley, J. (2012). Motivation Theory – Herzberg. From Motivation Theory – Herzberg – Tutor2u Retrieved from www.tutor2u.net/business/people/motivation_theory_herzberg.asp

Control risk Essay

The auditor obtains an understanding of the design and implementation of internal Control to make a preliminary assessment of control risk as part of the auditor’s overall Assessment of the risk of material misstatements. The auditor uses this preliminary assessment of control risk to plan the audit for each material class of transactions. However, in some instances the auditor may learn that the control deficiencies are significant such that the client’s financial statements may not be auditable. So, before making a preliminary assessment of control risk for each material class of transactions, the auditor must first decide whether the entity is auditable. Two primary factors determine auditability: the integrity of management and the ade – quacy of accounting records. If management lacks integrity, most auditors will not accept the engagement. The accounting records are an important source of audit evidence for most audit objectives. If the accounting records a re deficient, necessary audit evidence may not be available. For example, if the client has not kept duplicate sales invoices and vendors’ invoices, it is usually impractical to do an audit. In complex IT environments, much of the transaction information is available only in electronic form without generating a visible audit trail of documents and records. In that case, the company is usually still auditable; however, auditors must assess whether they have the necessary skills to gather evidence that is in electronic form and can assign personnel with adequate IT training and experience. After obtaining an understanding of internal control, the auditor makes a preliminary assessment of control risk as part of the auditor’s overall assessment of the risk of material misstatement. This assessment is a measure of the auditor’s expectation that internal controls will prevent material misstatements from occurring or detect and correct them if they have occurred. The starting point for most auditors is the assessment of entity-level controls. By nature, entity-level controls, such as many of the elements contained in the control environment, risk assessment, and monitoring components, have an overarching impact on most major types of transactions in each transaction cycle. For example, an ineffective board of directors or management’s failure to have any process to identify, assess, or manage key risks, has the potential to undermine controls for most of the transaction-related audit objectives. Thus,  auditors generally assess entity-level controls before assessing transaction specific controls. Once auditors determine that entity-level controls are designed and placed in operation, they next make a preliminary assessment for each transaction-related audit objective for each major type of transaction in each transaction cycle. For example, in the sales and collection cycle, the types of transactions usually involve sales, sales returns and allowances, cash receipts, and the provision for and write-off of uncollectible accounts. The auditor also makes the preliminary assessment for controls affecting audit objectives for balance sheet accounts and presentations Many auditors use a control risk matrix to assist in the control risk assessment process at the transaction level. The purpose is to provide a convenient way to organize assessing control risk for each audit objective. the control risk matrix for transaction-related audit objectives, auditors use a similar control risk matrix format to assess control risk for balance-related and presentation and disclosure-related audit objectives. Identify Audit Objectives The first step in the assessment is to identify the audit objectives for classes of transactions, account balances, and presentation and dis closure to which the assessment applies. For example, this is done for classes of transactions by applying the specific transaction-related audit objectives introduced earlier, which were stated in general form, to each major type of transaction for the entity. For example, the auditor makes an assessment of the occurrence objective for sales and a separate assessment of the completeness objective. Identify Existing Controls Next, the auditor uses the information discussed in the previous section on obtaining and documenting an understanding of internal control to identify the controls that contribute to accomplishing transaction-related audit objectives. One way for the auditor to do this is to identify controls to satisfy each objective. For example, the auditor can use knowledge of the client’s system to identify controls that are likely to prevent errors or fraud in the occurrence transaction-related audit objective. The same thing can be done for all other objectives. It is also helpful for the auditor to use the five control activities (separation of duties, proper authorization,  Adequate documents and records, physical control over assets and records, and Independent checks on performance) as reminders of controls. For example: Is there adequate separation of duties and how is it achieved? Are transactions properly authorized? Are pre-numbered documents properly accounted for? Are key master files properly restricted from unauthorized access? The auditor should identify and include only those controls that are expected to have the greatest effect on meeting the transaction-related audit objectives. These are often called key controls. The reason for including only key controls is that they will be sufficient to achieve the transaction-related audit objectives and also provide audit efficiency. Associate Controls with Related Audit Objectives Each control satisfies one or more related audit objectives. This can be seen for transaction-relatedaudit objectives. The body of the matrix is used to show how each control contributes To the accomplishment of one or more transaction-related audit objectives. In this , a C was entered in each cell where a control partially or fully satisfied an bjective. A similar control risk matrix would be completed for balance-related and presentation and disclosure-related audit objectives. For example, the mailing of statements to customers satisfies three objectives in the audit of Hillsburg Hardware, which is indicated by the placement of each C on the row . Identify and Evaluate Control Deficiencies, Significant Deficiencies, and Material Weaknesses Auditors must evaluate whether key controls are absent in the design of internal control over financial reporting as a part of evaluating control risk and the likelihood of financial statement misstatements. Auditing standards define three levels of the absence of internal controls: 1. Control deficiency. A control deficiency exists if the design or operation of controls does not permit company personnel to prevent or detect mis-statements on a timely basis in the normal course of performing theirassigned functions. A design deficiency exists if a necessary control is missing or not properly designed. An operation deficiency exists if a well-designed control does not operate as designed or if the person performing the control is insufficiently qualified or authorized. 2. Significant deficiency. A significant deficiency exists if one or more control deficiencies exist that is less severe than a material weakness (defined below), but important enough to merit attention by those responsible for oversight of the company’s financial reporting. 3. Material weakness. A material weakness exists if a significant deficiency, by itself, or in combination with other significant deficiencies, results in a reason – able possibility that internal control will not prevent or detect material financial statement misstatements on a timely basis. To determine if a significant internal control deficiency or deficiencies are a material weakness, they must be evaluated along two dimensions: likelihood and significance. If there is more than a reasonable possibility (likelihood) that a material misstatement (significance) could result from the significant deficiency or deficiencies, then it is considered a material weakness. A five-step approach can be used to identify deficiencies, significant deficiencies, and Material weaknesses. 1. Identify existing controls. Because deficiencies and material weaknesses are the absence of adequate controls, the auditor must first know which controls exist. The methods for identifying controls have already been discussed. 2. Identify the absence of key controls. Internal control questionnaires, flow charts, and walkthroughs are useful tools to identify where controls are lacking and the likelihood of misstatement is therefore increased. It is also useful to examine the control risk matrix, such as to look for objectives where there are no or only a few controls to prevent or detect misstatements. 3. Consider the possibility of compensating controls. A compensating control is one Elsewhere in the system that offsets the absence of a key control. A common example in a small business is the active involvement of the owner. When a compensating control exists, there is no longer a significant deficiency or material weakness. 4. Decide whether there is a significant deficiency or material weakness. The likelihood of misstatements and their materiality are used to evaluate if there are significant deficiencies or material weaknesses. 5. Determine potential misstatements that could result. This step is intended to identify specific misstatements that are likely to result because of the significant deficiency or material weakness. The importance of a significant deficiency  or material weakness is directly related to the likelihood and materiality of potential misstatements. Associate Significant Deficiencies and Material Weaknesses with Related Audit Objectives The same as for controls, each significant deficiency or material weakness can apply to one or more related audit objectives. In the case of Hillsburg, there are two significant deficiencies, and each applies to only one transaction-related objective. The significant deficiencies are shown in the body of the figure by a D in the appropriate objecti ve column. Assess Control Risk for Each Related Audit Objective After controls, significant deficiencies, and material weaknesses are identified and associated with transaction-related audit objectives, the auditor can assess control risk for transaction related audit objectives. This is the critical decision in the evaluation of internal control. The auditor uses all of the information discussed previously to make a subjective control risk assessment for each objective. There are different ways to express this assessment. Some auditors use a subjective expression such as high, moderate, or low. Others use numerical probabilities such as 1.0, 0.6, or 0.2. Again, the control risk matrix is a useful tool for making the assessment. This assessment is not the final one. Before making the final assessment at the end of the integrated audit, the auditor will test controls and perform substantive tests. These Procedures can either support the preliminary assessment or cause the auditor to make changes. In some cases, management can correct deficiencies and material weaknesses before the auditor does significant testing, which may permit a reduction in control risk. After a preliminary assessment of control risk is made for sales and cash receipts, the auditor can complete the three control risk rows of the evidence-planning worksheet . If tests of controls results do not support the preliminary assessment of control risk, the auditor must modify the worksheet later. Alternatively, the auditor can wait until tests of controls are done to complete the three control risk rows of the worksheet. As part of understanding internal control and assessing control risk, the auditor is required to communicate certain matters to those charged with governance. This Information and other recommendations about controls are also often communicated to management. Communications to Those  Charged With Governance The auditor must communicate significant deficiencies and material weaknesses in writing to those charged with governance as soon as the auditor becomes aware of their existence. The communication is usually addressed to the audit committee and to management. Timely communications may provide management an opportunity to address control deficiencies before management’s report on internal control must be issued. In some instances, deficiencies can be corrected sufficiently early such that both management and the auditor can conclude that controls are operating effectively as of the balance sheet date. Regardless, these communications must be made no later than 60 days following the audit report release. Management Letters In addition to these matters, auditors often identify less significant internal control-related issues, as well as opportunities for the client to make operational improvements. These should also be communicated to the client. The form of communication is often a separate letter for that purpose, called a management letter. Although management letters are not required by auditing standards, auditors generally prepare them as a value-added service of the audit. Test of controls We’ve examined how auditors link controls, significant deficiencies, and material Weaknesses in internal control to related audit objectives to assess control risk for each objective. Now we’ll address how auditors test those controls that are used to support a control risk assessment. For example, each key control that the auditor intends to rely on to support a control risk of medium or low must be supported by sufficient tests of controls. We will deal with tests of controls for both audits of internal control for financial reporting and audits of financial statements. Assessing control risk requires the auditor to consider both the design and operation of controls to evaluate whether they will likely be effective in meeting related audit objectives. During the understanding phase, the auditor will have already gathered some evidence in support of both the design of the controls and their implementation by using procedures to obtain an understanding . In most cases, the auditor will not have gathered  enough evidence to reduce assessed control risk to a sufficiently low level. The auditor must therefore obtain additional evidence about the operating effectiveness of controls throughout all, or at least most, of the period under audit. The procedures to test effectiveness of controls in support of a reduced assessed control risk are called tests of controls. If the results of tests of controls support the design and operation of controls as expected, the auditor uses the same assessed control risk as the preliminary assessment. If, however, the tests of controls indicate that the controls did not operate effectively, the assessed control risk must be reconsidered. For example, the tests may indicate that the application of a control was curtailed midway through the year or that the person applying it made frequent misstatements. In such situations, the auditor uses a higher assessed control risk, unless compensating controls for the same related audit objectives are identified and found to be effective. Of course, the auditor must also consider the impact of those controls that are not operating effectively on the auditor’s Report on internal control. Procedures for Tests of Controls The auditor is likely to use four types of procedures to support the operating effectiveness of internal controls. Management’s testing of internal control will likely include the same types of procedures. The four types of procedures are as follows: 1. Make inquiries of appropriate client personnel. Although inquiry is not a highly reliable source of evidence about the effective operation of controls, it is still appropriate. For example, to determine that unauthorized personnel are denied access to computer files, the auditor may make inquiries of the person who controls the computer library and of the person who controls online access security password assignments. 2. Examine documents, records, and reports. Many controls leave a clear trail of documentary evidence that can be used to test controls. Suppose, for example, that when a customer order is received, it is used to create a customer sales order, which is approved for credit. Then the customer order is attached to the sales order as authorization for further processing. The auditor can test the control by examining the documents to make sure that they are complete and properly matched and that required signatures or initials are present. 3. Observe control-related  activities. Some controls do not leave an evidence trail, which means that it is not possible to examine evidence that the control was executed at a later date. For example, separation of duties relies on specific persons performing specific tasks, and there is typically no documentation of the separate performance. For controls that leave no documentary evidence, the auditor generally observes them being applied at various points during the year. 4. Reperform client procedures. There are also control-related activities for which there are related documents and records, but their content is insufficient for the auditor’s purpose of assessing whether controls are operating effectively. For example, assume that prices on sales invoices are obtained from the master price list, but no indication of the control is documented on the sales invoices. In these cases, it is common for the auditor to reperform the control activity to see whether the proper results were obtained. For this example, the auditor can re perform the procedure by tracing the sales prices to the authorized price list in effect at the date of the transaction. If no misstatements are found, the auditor can conclude that the procedure . Extent of Procedures The extent to which tests of controls are applied depends on the preliminary assessed control risk. If the auditor wants a lower assessed control risk, more extensive tests of controls are applied, both in terms of the number of controls tested and the extent of the tests for each control. For example, if the auditor wants to use a low assessed control risk, a larger sample size for documentation, observation, and re performance procedures should be applied. The extent of testing also depends on the frequency of the operation of the controls, and whether it is manual or automated. Reliance on Evidence from the Prior Year’s Audit When auditors plan to use evidence about the operating effectiveness of internal control obtained in prior audits, auditing standards require tests of the controls’ effectiveness at least every third year. If auditors determine that a key control has been changed since it was last tested, they should test it in the current year. When there are a number of controls tested in prior audits that have not been changed, auditing standards  require auditors to test some of those controls each year to ensure there is a rotation of controls testing throughout the three year period. Testing of Controls Related to Significant Risks Significant risks are those risks that the auditor believes require special audit consideration. When the auditor’s risk assessment procedures identify significant risks, the auditor is required to test the operating effectiveness of controls that mitigate these risks in the current year audit, if the auditor plans to rely on those controls to support a control risk assessment below 100%. The greater the risk, the more audit evidence the auditor should obtain that controls are operating effectively. Testing Less Than the Entire Audit Period Recall that management’s report on internal control deals with the effectiveness of internal controls as of the end of the fiscal year. PCAOB Standard 5 requires the auditor to perform tests of controls that are adequate to determine whether controls are operating effectively at year-end. The timing of the auditor’s tests of controls will therefore depend on the nature of the controls and when the company uses them. For controls that are applied throughout the accounting period, it is usually practical to test them at an interim date. The auditor will then determine later if changes in controls occurred in the period not tested and decide the implication of any change. Controls dealing with financial statement preparation occur only quarterly or at year-end and must therefore also be tested at quarter and year-end. Relationship between Tests of Controls and Procedures to Obtaining Understanding There is a significant overlap between tests of controls and procedures to obtain an understanding. Both include inquiry, documentation, and observation. There are two primary differences in the application of these common procedures. 1. In obtaining an understanding of internal control, the procedures to obtain an understanding are applied to all controls identified during that phase. Tests of controls, on the other hand, are applied only when the assessed control risk has not been satisfied by the procedures to obtain an understanding. 2. Procedures to obtain an  understanding are performed only on one or a few transactions or, in the case of observations, at a single point in time. Tests of controls are performed on larger samples of transactions (perhaps 20 to 100), and often, observations are made at more than one point in time. For key controls, tests of controls other than re performance are essentially an Extension of procedures to obtain an understanding. Therefore, assuming the auditors plan to obtain a low assessed control risk from the beginning of the integrated audit, they will likely combine both types of procedures and perform them simultaneously. One option is to perform the audit procedures separately, where minimum procedures to obtain an understanding of design and operation are performed, followed by additional tests of controls. An alternative is to combine both columns and do them simultaneously. The same amount of evidence is accumulated in the second approach, but more efficiently. The determination of the appropriate sample size for tests of controls is an important audit decisions. Detection risk and the design of substantive tests We’ve focused on how auditors assess control risk for each related audit objective and support control risk assessments with tests of controls. The completion of these activities is sufficient for the audit of internal control over financial reporting, even though the report will not be finalized until the auditor completes the audit of financial statements. The auditor uses the control risk assessment and results of tests of controls to determine planned detection risk and related substantive tests for the audit of financial statements. The auditor does this by linking the control risk assessments to the balance related audit objectives for the accounts affected by the major transaction types and to the four presentations and disclosure audit objectives. The appropriate level of detection risk for each balance-related audit objective is then decided using the audit risk model. The relationship of transaction-related audit objectives to balance-related audit objectives and the selection and design of audit procedures for substantive tests of financial statement. Types of test In developing an overall audit plan, auditors use five types of tests to determine whether financial statements are fairly stated. Auditors use risk  assessment procedures to assess the risk of material misstatement, represented by the combination of inherent risk and control risk. The other four types of tests represent further audit procedures performed in response to the risks identified. Each audit procedure falls into one, and sometimes more than one, of these five categories. Figure 13-1 shows the relationship of the four types of further audit procedures to the audit risk model. As Figure 13-1 illustrates, tests of controls are performed to support a reduced assessment of control risk, while auditors use analytical procedures and tests of details of balances to satisfy planned detection risk. Substantive tests of transactions affect both control risk and planned detection risk, because they test the effectiveness of internal controls and the dollar amounts of transactions. Risk Assessment Procedures TThe second standard of fieldwork requires the auditor to obtain an understanding of the entity and its environment, including its internal control, to assess the risk of material misstatement in the client’s financial statements. Risk assessment procedures are performed to assess the risk of material misstatement in the financial statements. The auditor performs tests of controls, substantive tests of transactions, analytical procedures, and tests of details of balances in response to the auditor’s assessment of the risk of material misstatements. The combination of these our types of further audit procedures provides the basis for the auditor’s opinion, as illustrated by Figure 13-1. A major part of the auditor’s risk assessment procedures are done to obtain an Understanding of internal control. Procedures to obtain an understanding of internal control were studied and focus on both the design and implementation of internal control and are used to assess control risk for each transaction-related audit objectively Tests of Controls EThe auditor’s understanding of internal control is used to assess control risk for each transaction-related audit objective. Examples are assessing the accuracy objective for sales transactions as low and the occurrence objective as moderate. When control policies and procedures are believed to be effectively designed, the auditor assesses control risk at a level that reflects the relative effectiveness of those controls. To obtain sufficient  appropriate evidence to support that assessment, the auditor performs tests of controls.S Tests of controls, either manual or automated, may include the following types of evidence. (Note that the first three procedures are the same as those used to obtain an understanding of internal control.) †¢ Make inquiries of appropriate client personnel †¢ Examine documents, records, and reports †¢ Observe control-related activities †¢ Reperform client procedures Auditors perform a system walkthrough as part of procedures to obtain an under – standing to help them determine whether controls are in place. The walkthrough is normally applied to one or a few transactions and follows that transaction through the entire process. For example, the auditor may select one sales transaction for a system walk through of the credit approval process, then follow the credit approval process from initiation of the sales transaction through the granting of credit. Tests of controls are also used to determine whether these controls are effective and usually involve testing a sample of transactions. As a test of the operating effectiveness of the credit approval process, for example, the auditor might examine a sample of 50 sales transactions from throughout the year to determine whether credit was granted before the shipment of goods. Procedures to obtain an understanding of internal control generally do not provide sufficient appropriate evidence that a control is operating effectively. An exception may apply for automated controls because of their consistent performance. The auditor’s procedures to determine whether the automated control has been implemented may also serve as the test of that control, if the auditor determines there is minimal risk that the automated control has been changed since the understanding was obtained. Then, no additional tests of controls would be required. The amount of additional evidence required for tests of controls depends on two things: 1. The extent of evidence obtained in gaining the understanding of internal control 2. The planned reduction in control risk Figure 13-2 (p. 406) shows the role of tests of controls in the audit of the sales and collection cycle relative to other tests performed to provide  sufficient appropriate evidence for the auditor’s opinion. Note the un shaded circles with the words â€Å"Audited by TOC.† For simplicity, we make two assumptions: Only sales and cash receipts trans – actions and three general ledger balances make up the sales and collection cycle and the beginning balances in cash and accounts receivable were audited in the previous year and are considered correct. If auditors verify that sales and cash receipts transactions are correctly recorded in the accounting records and posted to the general ledger, they can conclude that the ending balances in accounts receivable and sales are correct. (Cash disbursements transactions will OF have to be audited before the auditor can reach a conclusion about the ending balance in the cash account.) One way the auditor can verify recording of transactions is to perform tests of controls. If controls are in place over sales and cash receipts transactions, the auditor can perform tests of controls to determine whether the six transaction-related audit objectives are being met for that cycle. Substantive tests of transactions, which we will examine in the next section, also affect audit assurance for sales and cash receipts transactions. Substantive Tests of TransactionsSTS Substantive tests are procedures designed to test for dollar misstatements (often called monetary misstatements) that directly affect the correctness of financial statement balances. Auditors rely on three types of substantive tests: substantive tests of transactions, substantive analytical procedures, and tests of details of balances. Substantive tests of transactions are used to determine whether all six transactions related audit objectives have been satisfied for each class of transactions. Two of those objectives for sales transactions are recorded sales transactions exist (occurrence objective) and existing sales transactions are recorded (completeness objective for the six transaction-related audit objectives. When auditors are confident that all transactions were correctly recorded in the journals and correctly posted, considering all six transaction-related audit objectives, they can be confident that general ledger totals are correct. Figure 13-2 illustrates the role of substantive tests of transactions in the audit of the sales and collection cycle by lightly shaded circles with the words â€Å"Audited by STOT.† Observe that both tests of controls and substantive tests of transactions are performed for transactions in the cycle, not on the ending account  balances. The auditor verifies the recording and summarizing of sales and cash receipts transactions by performing substantive tests of transactions. Figure 13-2 shows one set of tests for sales and another for cash receipts. Analytical Procedures analytical procedures involve comparisons of recorded amounts to expectations developed by the auditor. Auditing standards require that they be done during planning and completing the audit. Although not required, analytical procedures may also be performed to audit an account balance. The two most important purposes of analytical procedures in the audit of account balances are to: 1. Indicate possible misstatements in the financial statements 2. Provide substantive evidence Analytical procedures done during planning typically differ from those done in the testing phase. Even if, for example, auditors calculate the gross margin during planning, they probably do it using interim data. Later, during the tests of the ending balances, they will recalculate the ratio using full-year data. If auditors believe that analytical procedures indicate a reasonable possibility of misstatement, they may perform additional analytical procedures or decide to modify tests of details of balances. When the auditor develops expectations using analytical procedures and concludes that the client’s ending balances in certain accounts appear reasonable, certain tests of details of balances may be eliminated or sample sizes reduced. Auditing standards state that analytical procedures are a type of substantive test (referred to as substantive analytical procedures), when they are performed to provide evidence about an account balance. The Extent to which auditors may be willing to rely on substantive analytical procedures in support of an account balance depends on several factors, including the precision of the expectation developed by the auditor, materiality, and the risk of material misstatement. Figure 13-2 illustrates the role of substantive analytical procedures in the audit of the sales and collection cycle by the dark shaded circles with the words â€Å"Audited by AP.† Observe that the auditor performs substantive analytical procedures on sales and Cash receipts transactions, as well as on the ending balances of the accounts in the cycle. Tests of Details of Balances Tests of details of balances focus on the ending general ledger balances for both balance sheet and income statement accounts. The primary emphasis in most tests of details of balances is on the balance sheet. Examples include confirmation of customer balances for accounts receivable, physical examination of inventory, and examination of vendors’ statements for accounts payable. Tests of ending balances are essential because the evidence is usually obtained from a source independent of the client, which is considered highly reliable. Much like for transactions, the auditor’s tests of details of balances must satisfy all balance-related audit objectives for each significant balance sheet account. Figure 13-2 illustrates the role of tests of details of balances by the circles with half dark and half light shading and the words â€Å"Audited by TDB.† Auditors perform detailed tests of the ending balances for sales and accounts receivable, including procedures such as confirmation of account receivable balances and sales cutoff tests. The extent of these tests depends on the results of tests of controls, substantive tests of transactions, and substantive analytical procedures for these accounts. Tests of details of balances help establish the monetary correctness of the accounts they relate to and therefore are substantive tests. For example, confirmations test for monetary misstatements in accounts receivable and are therefore substantive tests. Similarly, counts of inventory and cash on hand are also substantive tests. OSelect the appropriate types of audit tests Typically, auditors use all five types of tests when performing an audit of the financial statements, but certain types may be emphasized, depending on the circumstances. Recall that risk assessment procedures are required in all audits to assess the risk of material misstatement while the other four types of tests are performed in response to the risks identified to provide the basis for the auditor’s opinion. Note also that only risk assessment procedures, especially procedures to obtain an understanding of controls, and tests of controls are performed in an audit of internal control over financial reporting. Several factors influence the auditor’s choice of the types of tests to select, including the availability of the eight types of evidence, the relative costs of each type of test, the effectiveness of  internal controls, and inherent risks. Only the first two are discussed further because the last two were discussed in earlier chapters. Availability of Types of Evidence for Further Audit Procedures OEach of the four types of further audit procedures involves only certain types of evidence (confirmation, documentation, and so forth. †¢ More types of evidence, six in total, are used for tests of details of balances than for any other type of test. †¢ Only tests of details of balances involve physical examination and confirmation. †¢ Inquiries of the client are made for every type of test. †¢ Documentation is used in every type of test except analytical procedures. †¢ Re performance is used in every type of test except analytical procedures. Auditors may re perform a control as part of a transaction walkthrough or to test a control that is not supported by sufficient documentary evidence. †¢ Recalculation is used to verify the mathematical accuracy of transactions when per forming substantive test of transactions and account balances when per – forming tests of details of balances. Relative Costs When auditors must decide which type of test to select for obtaining sufficient appropriate evidence, the cost of the evidence is an important consideration. The types of tests are listed below in order of increasing cost: †¢ Analytical procedures †¢ Risk assessment procedures, including procedures to obtain an understanding of internal control †¢ Tests of controls †¢ Substantive tests of transactions †¢ Tests of details of balances Analytical procedures are the least costly because of the relative ease of making calculations and comparisons. Often, considerable information about potential misstatements can be obtained by simply comparing two or three numbers. Risk assessment procedures, including procedures to obtain an understanding of internal control, are not as costly as other audit tests because auditors can easily make inquiries and observations and perform planning analytical procedures. Also, examining such things as documents  summarizing the client’s business operations and processes and management and governance structure are relatively cheaper than other audit tests. Because tests of controls also involve inquiry, observation, and inspection, their relative costs are also low compared to substantive tests. However, tests of controls are more costly relative to the auditor’s risk assessment procedures due to a greater extent of testing required to obtain evidence that a control is operating effectively, especially when those tests of controls involve re performance. Often, auditors can perform a large number of tests of controls quickly using audit software. Such software can test controls in clients’ computerized accounting systems, such as in computerized accounts receivable systems that automatically authorize sales to existing customers by comparing the proposed sales amount and existing accounts receivable balance with the customer’s credit limit. Substantive tests of transactions cost more than tests of controls that do not include re performance because the former often require recalculations and tracings. In a computerized environment, however, the auditor can often perform substantive tests of transactions quickly for a large sample of transactions. Tests of details of balances almost always cost considerably more than any of the Other types of procedures because of the cost of procedures such as sending confirmations and counting inventories. Because of the high cost of tests of details of balances, auditors usually try to plan the audit to minimize their use. Naturally, the cost of each type of evidence varies in different situations. For example, the cost of an auditor’s test-counting inventory (a substantive test of the details of the inventory balance) often depends on the type and dollar value of the Inventory, its location, and the number of different items. Relationship between Tests of Controls and Substantive Tests To better understand tests of controls and substantive tests, let’s examine how they differ. An exception in a test of control only indicates the likelihood of misstatements affecting the dollar value of the financial statements, whereas an exception in a substantive test of transactions or a test of details of balances is a financial statement misstatement. Exceptions in tests of controls are called control test deviations. From the three levels of control deficiencies: deficiencies, significant deficiencies, and  material weaknesses. Auditors are most likely to believe material dollar misstatements exist in the financial statements when control test deviations are considered to be significant deficiencies or material weaknesses. Auditors should then perform substantive tests of transactions or tests of details of balances to determine whether material dollar misstatements have actually occurred. Assume that the client’s controls require an independent clerk to verify the quantity, price, and extension of each sales invoice, after which the clerk must initial the duplicate invoice to indicate performance. A test of control audit procedure is to inspect a sample of duplicate sales invoices for the initials of the person who verified the information. If a significant number of documents lack initials, the auditor should consider implications for the audit of internal control over financial reporting and follow up with substantive tests for the financial statement audit. This can be done by extending tests of duplicate sales invoices to include verifying prices, extensions, and footings (substantive tests of transactions) or by increasing the sample size for the confirmation of accounts receivable (substantive test of details of balances). Even though the control is not operating effectively, the invoices may still be correct, especially if the person originally preparing On the other hand, if no documents or only a few of them are missing initials, the control will be considered effective and the auditor can therefore reduce substantive tests of transactions and tests of details of balances. However, some re performance and recalculation substantive tests are still necessary to provide the auditor assurance that the clerk did not initial documents without actually performing the control procedure or performed it carelessly. Because of the need to complete some re performance and recalculation tests, many auditors perform them as a part of the original tests of controls. Others wait until they know the results of the tests of controls and then determine the total sample size needed. Relationship between Analytical Procedures and Substantive Tests Like tests of controls, analytical procedures only indicate the likelihood of misstatements affecting the dollar value of the financial statements. Unusual fluctuations in the relationships of an account to other accounts, or to nonfinancial information, may indicate an increased likelihood that material misstatements exist without necessarily providing direct evidence of a  material misstatement. When analytical procedures identify unusual fluctuations, auditors should perform substantive tests of transactions or tests of details of balances to determine whether dollar misstatements have actually occurred. If the auditor performs substantive analytical procedures and believes that the likelihood of material misstatement is low, other substantive tests can be reduced. For accounts with small balances and only minimal potential for material misstatements, such as many supplies and prepaid expense accounts, auditors often limit their tests to substantive analytical procedures if they conclude the accounts are reasonably stated. Trade-Off between Tests of Controls and Substantive Tests There is a trade-off between tests of controls and substantive tests. During planning, auditors decide whether to assess control risk below the maximum. When they do, they must then perform tests of controls to determine whether the assessed level of control risk is supported. (They must always perform test of controls in an audit of internal control over financial reporting.) If tests of controls support the control risk assessment, planned detection risk in the audit risk model is increased, and planned substantive tests can therefore be reduced. Figure 13-3 shows the relationship between substantive tests and control risk assessment (including tests of controls) at differing levels of internal control effectiveness Impact of information technology on audit testing Auditing standards provide guidance for auditors of entities that transmit process, maintain, or access significant information electronically. Examples of electronic evidence include records of electronic fund transfers and purchase orders transmitted through electronic data interchange (EDI). Evidence of the performance of automated controls, such as the computer’s comparison of proposed sales orders to customer credit limits, may also only be in electronic form. The standards recognize that when a significant amount of audit evidence exists in electronic form, it may not be practical or possible to reduce detection risk to an acceptable level by performing only substantive tests. For example, the potential for improper initiation or alteration of information may be greater if information is maintained only in electronic form. In these circumstances, the auditor should perform  tests of controls to gather evidence in support of an assessed level of control risk below maximum for the affected financial statement assertions. Although some substantive tests are still required, the auditor can significantly reduce substantive tests if the results of tests of controls support the effectiveness of controls. In the audit of a larger public company, computer-performed controls (these are called automated controls) must be tested if the auditor considers them to be key controls for reducing the likelihood of material misstatements in the financial statements. Because of the inherent consistency of IT processing, however, the auditor may be able to reduce the extent of testing of an automated control. For example, software based control is almost certain to function consistently unless the program is changed. Once auditors determine an automated control is functioning properly, they can focus subsequent tests on assessing whether any changes have occurred that will limit the effectiveness of the control. Such tests might include determining whether any changes have occurred to the program and whether these changes were properly authorized and tested prior to implementation. This approach leads to significant audit efficiencies when the auditor determines that automated controls tested in the prior year’s audit have not been changed and continue to be subject to effective general controls. To test automated controls or data, the auditor may need to use computer-assisted audit techniques or use reports produced by IT to test the operating effectiveness of IT general controls, such as program change controls and access controls. In many cases, testing of automated controls may be performed by IT audit specialists. When auditors test manual controls that rely on IT-generated reports, they must consider both the Effectiveness of management’s review and automated controls over the accuracy of Information in the report.

Final research HND Business Essay

Executive Summary Of Research on Basant or Spring Festival Event for the research was decided as â€Å"Basant or Spring Festival Lahore†. Basant was started 1300-1400 hundred century. But in near past the event was become controversial. Some religious activist called it Hinduism while some people in taking lead in kite-flying start taking lives of people and this activity was banned. Its was business event too and contributing national income. Was a beneficial for hotel and food industry etc. Our research was too found out the reasons for banning it. The beneficiaries of the festival and out put from the event and Myths regarding the events as well as give some recommendation. For the purpose a detailed proposal were made and presented to supervisor after approval of the proposal. Work was started on research. Literature was reviewed for facts finding. A questionnaire were made and distributed in 500 people and collected, interviews were conducted from different stake holders and other techniques of data collection were applied. Data were organized and presented in percentage and graphically. Analysis was made. The research findings were that basant or spring festival is better business activity accepted people of the country and encouraged by the business community. Basant has nothing with religion. It is celebrated with seasonal change. Some religious groups are against it because of the immoral & un-ethical musical and dance shows during the festival. Some people use alcohol in public places and commit crime these should be stopped. Kite-flying with harmful wires should be banned as it takes lives as well as damages electricity lines etc. The events mainly benefits hotel, food, garments, transport, music, traitor industry and overall positively affect the market of Lahore. Government can provide better law & order situation too public and Lahore is feasible in security prospective for spring festival. Literature Review Of Basant or Spring Festival Basant is centuries old cultural festival of Punjab. It was started in 1300-1400 century. But in near past got controversial as the some religious groups called it sign of Hinduism and show zero tolerance over it. According to Dr.B.S. Nijjar’s book, â€Å"Punjab under the Later Mughals†. According to him, when Zakariya Khan (1707-1759) was the governor of Punjab, a Hindu of Sialkot, by the name of Hakeekat Rai Bakhmal Puri spoke words of disrespect for the Prophet Muhammad (saw) and his daughter Fatima (ra). He was arrested and sent to Lahore to await trial. The non-Muslim population was stirred to request Zakariya Khan to lift the death sentence given to Hakeekat Rai but he did not accede to their request. Eventually the death penalty was carried out and the entire non-Muslim population went into mourning. As a tribute to his memory, a prosperous Hindu, Kalu Ram initiated the Basant ‘mela’ in (Marrhi) Kot Khwaja Saeed (Khoje Shahi) in Lahore. (This place is now known as Baway di marrhi.) It is the last stop on the route of Wagon no.60 from Bhati Gate. Dr. B.S. Nijjar states on Page no. 279 of his book that the Basant ‘mela’ is celebrated in memory of Hakeekat Rai. Another myth about Basant is â€Å"It is said that Nizamuddin Auliya had no children. He had adopted his nephew who died at the age of 20. Amir Khusro tried to cheer the bereaved Nizamuddin, but in vain. One day while Amir Khusro was walking in the fields, he saw some young women dressed in yellow clothes and celebrating Basant. Khusro donned a yellow ghagra ad covered himself with a chunni and sang the qawwali — Sakal basant aayo ri. Seeing he dressed in yellow clothes, Nizamuddin became cheerful. † But majority of the society consider all the as myth and has opinion that It is a seasonal festival of indo-Pak and has no religious aspects. It is celebrated at spring on starting of winter on fourth or fifth day of lunar month (Magh). Yellow is mainly used for basant as its is narrated for wheat grow and mustard blossoms in the seasons. Yellow color is considered as the  color of Spring. Yellow outfits are worn in these days mostly. In pre-partition India Hindus, Muslims and Sikhs all celebrated Basant. Basant festivals held in all major cities of Punjab. Yellow clothes were worn; men wore yellow turbans and women yellow dupattas and saris. It was common to sway swings among Hindu, Muslim and Sikh women together and Basant’s traditional songs were sung that reflected the liveliness and romance of life in Punjab. Kite flying was common but on a small scale with decency. Kite flying is also part of the festival. Most of kite flyers are illiterate and labor class. They mostly use unethical ways for winning kites competition which leads to deaths of valuable lives. This factor decrease the color of this great festival from last 50 Years and the slogan is shouting. Celebrate Basant- but don’t snatch away lives. Gallup Pakistan Survey: Basant as Business activity Basant is high appreciated business activity as people from the whole country rush towards Lahore and hotel industry , food industry , music and other tourism industry boost up with the festival. It is highly encouraged by business community of Lahore. According to a survey 11% of the whole year business is three days of basant in Hotel and Food industry. Same effects brought on other industries. Research Back Ground In our country every business activity is banned due to some accident or religious pressure groups same controversy is with spring or Basant festival. I want to find out the financial benefits from this type of festival and the aim of pressure groups. As part of the academic requirement, in the Higher National Diploma program in IPS, Peshawar; for completing diploma of Business Studies the students are required to write a report for each one of their core units, this one being Research Project.  This subject gives us an opportunity to learn how we can write a detailed research report in a given word limit on a business organization. Our choice of Topic will be Basant Festival or Spring Festival Lahore. In the research we will address the questions 1. Effects of Spring Festival on Business Community of Lahore. 2. Finding financial beneficiary of Spring Festival Lahore. 3. Finding good and bad of Basant or Spring Festival. 4. Are Basant Festival suits our Law and Order situation? 5. Why our Religious activists are against the Festival? 6. How much basant Festival contributing to which industry and National Income. Data Collection Primary Data: For the purpose of collection of primary Data, Spring Festival was observed. Interviews were arranged with different community members and life class as well as with Business community of Lahore. Hotel Managers, Restaurant owners, Visitors were also interviewed. For the same purpose a Questionnaire were also made and distributed in different groups of community as well as to religious groups. Collect back and analyzed. Secondary Data: Secondary data collection were made trough news paper , magazine and mainly from internet sources , where we found that government banned kite flying not the Festival while Religious groups pretending it as Hinduism but Business community appreciate it. Research Methodology We have used different methodologies for our report taught in the course book. During This report, we used both the primary as well as the secondary data. Major sources are primary data and some of it is secondary date sources. Most of information will be through personal observations and interviews. Other information was gathered through mystery shopping during  the visit to the different Areas of Lahore During Spring Festival. Additional will be through questionnaires and surveys, brochures studies, telephonic interviews, newspaper, magazines and Internet sites search.. The major aim of this report was to study the about Festival as Business activity. Research techniques and Results Observation: A visit were made to Lahore during Basant Festival and observed the event 3 days. It was noticed that people of the country and business community Lahore really encourage the festival. But some citizen has the view that kite-flying should be minus from the festival as it take many lives every year and damage government property as people use harmful wires for kite-flying. Some religious groups are against it and want to ban dance parties and music shows in the festival. But large number of people supports it. Interviews: Interviews from different from different groups of community were made including government officials, Hotel Industry stakeholders, Food Industry Stake Holders, visitors and Religious groups. Interview questions were mainly same as questionnaire and including some general discussion. 150 people were taken interview including students, business man, government officials, religious activists and other community members. The questions & result of the interview was as below. Results and Graphical Representation of Interviews: Q.1: Are You in the favor of Basant or Spring Festival in Pakistan? Result: YES was the answer of 80% people and NO was the answer of 20% people. Graphical Representation: Q.2: Basant Festival has any relation with religion? Result: Yes was the answer of 20% people and No was the answer of 70% while 10% people said that they don’t know about the Issue. Graphical Representation: Q.3: Basant Festival Effects on Business Community of Lahore. Result: NAGATIVE was the answer of 8% while POSITIVE was the answer of 92%. Graphical Representation: Q.4: Is Basant Festival suits our Law and Order situation in Lahore? Result: YES was the answer of 60% people and NO was the answer of 30% while 10% people said that they don’t know. Graphical Representation: Q.5: Basant Festival Favor National Income? Result: 87% People answered as YES and 11% as NO while 2% has no comments. Graphical Representation: Q.6: Positives of Basant are more heavy than negative? Result: YES was the Answer of 78% People while NO was the answer 22% People during interviews. Graphical Representation: Q.7: Kite Flying Should is banned? Result: YES was the answer of 67% People while NO was the answer of 20% and 13% People has no comments on the question. Graphical Representation: Q.8: Basant Festival Should is kept Banned? Result: YES was the answer of 20% while 80% was NO. Graphical Representation: Questionnaire: Questionnaire was used to for distance stake holders. They people who were not easily reachable. Questionnaire was designed as requirement of project mentioned in the interviews section. Institute of Professional Studies Peshawar Questionnaire for Research of Basant or Spring Festival Name __________________Area ______________ Occupation __________________ Age__________________ Religion______________________ Mark ( ï  °) for your in box in front option. Q.1: Are You in the favor of Basant or Spring Festival in Pakistan. Yes No Q.2: Basant Festival has any relation with religion? Yes No Q.3: Basant Festival Effects on Business Community of Lahore. Negative Positive Q.4: Are Basant Festival suits our Law and Order situation? Yes No Q.5: Basant Festival Favor National Income? Yes No Q.6: Positives of Basant are more heavy than negative? Yes No Q.7 Kite Flying Should is banned? Yes No Q.8: Basant Festival Should is kept Banned? Yes No Results and Graphical Representation of Questionnaire: Result of Question Number 1: YES : 80% NO : 20% Graphical Representation: Result of Question Number 2: YES: 70% NO: 30% Graphical Representation: Result of Question Number 3: NEGATIVE: 8% POSSITIVE: 92% Graphical Representation: Result of Question Number 4: YES: 60% NO: 40% Graphical Representation: Result of Question Number 5: YES: 83% NO: 17% Graphical Representation: Result of Question Number 6: YES : 80% NO : 20% Graphical Representation: Result of Question Number 7: YES: 66% NO: 34% Graphical Representation: Result of Question Number 8: YES : 20% NO : 80% Graphical Representation: Internet Search: Internet Search was used as Secondary data findings. We found some writings on Basant and Spring Festival and analyzed accordingly. These writings has two stories about basant one supporting the festival as cultural festival and No relation with Hinduism while the other showing it has extreme hindu festival and against the religious values of Muslims.  While most of writings shows it a healthy financial activity with some bad strings attached with it as it make many damages to human lives , electricity lines etc in regard of kite-flying and moral & ethical values in Music and Dance parties. Findings Basant or Spring Festival is acceptable to majority with some changes. Law and Order situation is better in Lahore for Festival. Kite-Flying Should is kept banned. Religious groups are extreme against it and called it Hinduism. Government is ready to allow it in business aspect. Moral & Ethical Values should follow. Hotel and Food industry mainly is the beneficiary of the festival. Youngsters are the main supporters of the festival. Most of supporters are Muslim. It is given out put financial growth of the country. It’s an organized festival after Eid. Analysis After that data was organized and analyzed with different techniques of Data Analysis. Mainly the pie chart and Bar Chart method were used for Data Analysis. And result was produced for implementation. All the data formats and findings Shows that all stakeholders are in the favor of Basant or spring festival in Lahore as healthy business activity with some changes is the format of Festival. Mainly Hotel and food industry is beneficiary of the festival while Music, film and traitor industry also earning good from this festival. Garments and Fashion is industry is the indirect beneficiary of the event. Transporters, SME’s and general labor and working also get good benefits from the festival. Conclusion & Recommendations Basant or Spring Festival is healthy Business activity. Government should allow the Basant or Spring Festival as per demand of Business community and higher percentage of public. Kite-Flying should ban or allowed outside of walled city. Better security should be provided. Religious groups should convince and their guanine demands should be fulfilled. Harmful wire should completely ban from manufacturing. Un-ethical and Immoral acts should be discouraged. People from other parts of the country should be properly entertained to encourage the business. Proper promotion and Public Awareness campaign should be initiated to guide the people from stopping bad of Basant. Spring Festival and other Festival should be celebrated as it warm up different businesses.

Nursing assessment Essay Example | Topics and Well Written Essays - 500 words

Nursing assessment - Essay Example Having noted all the foregoing findings, the three immediate nursing actions for Miss Jones would be: 1) To assess causative and precipitating factors, 2) to evaluate degree of excess fluids and 3) to promote mobilization/elimination of excess fluids (Doenges, Marilyn E., Moorhouse, Mary Frances, pp. 224-225. Assessing the causative and precipitating factors will involve the anticipation of cardiac failure, so it is essential to regularly monitor her breathing along with oxygen level infusion. Aside from this, the fact that a rapid infusion of IV fluids could transpire, the drip rate of the patient’s IV fluids must be checked constantly and adjusted to normal limits (Olsen, June Looby, Giangrasso, A.P., 2000). All fluid intakes must be noted as to its source and volume. Similarly, the amount of sodium and potassium intake must be observed and noted in relation to ingested food, drugs and IV infusion. The second immediate nursing intervention is: to evaluate degree of excess fluids present within the individual. This second nursing action requires constant monitoring of vital signs (Medline Plus, 2007) to observe whether a change has occurred from the last charting schedule. of any related complications that may occur. In relation to this, the present weight of Monica Jones must be compared to previous stated or admission weight since increase of weight could indicate that fluid is being retained in the body. Regular auscultation of the lungs for the presence of crackles must be done and charted during this phase of intervention to see whether the crackling sounds that were previously heard have increased or diminished. Recording the occurrence of dyspnoea is equally essential within this secondary phase of nursing intervention, to note whether hard labour breathing is continuous or takes place only when triggered by an environmental stimuli. In accordance with

Statistical Critique of an Article Research Paper

Statistical Critique of an Article - Research Paper Example The article clearly identifies the primary concepts/variables in the study and states its hypotheses. The main concepts are perceptions of self-efficacy and CM knowledge and skills. Authors defined these concepts and their applications to the study. Moreover, the study identifies clear independent and dependent variables. The independent variable is the CMT, while the dependent variables are participants’ perceived self-efficacy in managing conflict situations and conflict management knowledge and skills. Aside from having explicit concepts, the article clearly states its hypotheses. Authors are fundamentally concerned of the relationship between CMT and learning. Learning is assessed based on changes in CMT knowledge and skills, as well as perceptions of self-efficacy. Moreover, authors are interested in maximizing self and peer/supervisory ratings. They want to use self, peer, and supervisory performance reviews as methods of broadly assessing the success of CMT in enhancing the CM skills.Aside from determining explicit variables, the study’s introduction provides relevant and sufficient background information that helps readers understand the skills and knowledge being studied because it includes a general introduction on the topic of conflict and discusses the definition of the concept of conflict, the conflicts that traffic officers face, benefits and costs of CMT, review of literature, basics of Hong Kong’s CMT program, theoretical framework, and the hypotheses of the study. The introduction is exhaustive because it outlines the major concepts and elements that readers need to understand the literature on conflict in general, its relation to police work, and the basic components and goals of the CMT being examined. This section answers different â€Å"what† and â€Å"why† questions, which help readers, understand what the study is about and how it responds to the gap in existing literature. Apart from having a relevant and exhaustive introduction, the sampling strategy is appropriate to the small sampling and research question, though not fully discussed. The study followed the train-the-trainer model, and so two groups of participants were assessed, primary level (PL) participants or the trainers for subordinate officers, and secondary level (SL) participants or the end learners of the CMT program. The article did not use random sampling strategy since all participants were assessed. This strategy enables the researchers to fully answer their research question. In addition, the objectives of the article required assessment of all participants. Authors cannot fully understand if the CMT is effective for all participants, if it applied random sampling strategy only. After discussing sampling strategy, this paper notes that the article sufficiently uses descriptive and inferential statistics, as well as qualitative analysis, to present a comprehensive view,

Historical and Political Science Essay Example | Topics and Well Written Essays - 750 words

Historical and Political Science - Essay Example The structure is 30 m tall. It is magnificent and breathtaking, but it seems to me that I have already seen this masterpiece of architecture somewhere else†¦Really, the ancient Greek Pantheon is before my eyes! There are some metamorphoses, but in general this building looks like the ancient Greek masterpiece. Those people, who are not inspired by a classical Greek architecture, cannot differentiate it from the ancient Greek Pantheon. On the other hand, those people, who are in love with the ancient classic architecture, can draw many parallels between these two objects of art. Doric columns can be identified among the columns of the Lincoln Memorial. In the City of New York this architectural monument is well-known as â€Å"Grant’s tomb†. From the one perspective, reminiscences about Abraham Lincoln can be seen in this monument, but from a different perspective, this monument of art reflects a perfect symbiosis of art, which reflects both modern and classical arch itecture. This monument is relevant to those people, who are looking forward to the greatness of the modernity. In the Doric style the columns are sturdy with a plain top. This style is remarkable in the colonies of Greece. The ancient features of Greek architecture in the Parthenos â€Å"Virgin† can be identified by the greatness of the columns and the monuments. Parthenos is the Doric Style. The Greek goddesses were acknowledged in the ancient Greece. Though this monument was built in the 5th century BC, it has survived through centuries. The Lincoln Memorial consists of 36 columns and this architectural monument has a very interesting history. Initially the present Parthenon was built on the sanctuary place of Athena Parthenos.    There were many difficulties with the financial issues in the process of Parthenon construction, but this temple is acknowledged as one of the finest examples of ancient Greek architecture. Cooper claimed about Parthenon that it:"Enjoys the rep utation of being the most perfect Doric temple ever built. Even in antiquity, its architectural refinements were legendary, especially the subtle correspondence between the curvature of the stylobate, the taper of the naos  walls and the entasis  of the columns† (Parthenon).Entasis is a gradual rising of the columns. The columns in the Parthenon are more subtle than they were earlier. The same features can be seen in the Lincoln Memorial. There is an evident leaning of the columns and there is an obvious direct line of the columns, which constitute the delicate curves. Actually, Ancient Greeks were striving for perfection in their building construction. As a result, the ceiling and the floor of memorial should have created an idealistic curve. The illusions of numerous curves are present when one founds himself inside of the Memorial. The golden ratios should have been reached in the architectural constructions of the ancient Greece. Nevertheless, there are numerous contro versial considerations about Parthenon’s golden rectangles in the facade. With respect to the given features of the ancient Greek architecture, which are present in the Lincoln memorial, as well as in the Parthenon, it can be surely claimed that the greatness and simplicity of the classic features of these constructions is evident. In case the central columns were not built in such a magnificent and outstanding manner of Parthenon, it could be said that

Analysis of The Samurai Spirit Article Example | Topics and Well Written Essays - 1000 words

Analysis of The Samurai Spirit - Article Example Paradoxically, a more careful study of the Samurai, their code of conduct, and their philosophy show their way of life to be simple, austere, balanced, and contemplative. These attributes are reflected in their customs, art, and architecture. The Samurai originated as Japan’s pre-modern warriors who quelled the uprising of the native Emishi tribe during the Heian Period. Subsequently, these warriors found themselves in the hire of wealthy landowners (known as feudal lords) who grew apart and eventually declared themselves independent from the central government and raised their own private armies. When the country was finally reunited again late in the 1500s under the Edo period, the Samurai were positioned at the top of the social caste system. Because of their mandate to defend their feudal lord or emperor, the Samurai developed an unquestioning loyalty and a reputation for fierce fighting skills and, therefore, were regarded In order to preserve the caste distinctions that emerged during the Edo Period, the Samurai were forced to reside in districts designated for them, in homes with a characteristic architectural style. The typical Samurai residence (sometimes called Samurai castle) is expansive and spacious, partly because the Samurai is accorded a level of prestige, and partly because he housed a sizeable retinue. As an illustration, the Aizu Bukeyashiki (Aizu Samurai residence) is depicted in the pictures shown at the end. This edifice served as the quarters that housed the highest rank and most revered Samurai, his family, employees, and servants (Japan-Guide.com, 2012). There are a variety of rooms and section, numbering several dozen; these would include a teahouse, gardens, an archery range, a rice mill, and of course several guest rooms. The Samurai is also known as ‘bushi,’ from the term Bushido which literally translates to â€Å"The Way of the Warrior† (some bifurcations of the word could be more closely translated to à ¢â‚¬Å"way of the sword† - Marshall, 2012). The Bushido is the unwritten code of conduct and morality that embodies the standards of moral principles by which the Samurai were sworn to live by. The code, while evolving through the centuries, manifests the profound influence of Zen Buddhism, Confucianism, and Shintoism. These elements may be found in the painting, poetry, and lifestyle of the Samurai; for instance, the preparation and serving of tea (a Chinese legacy) has been elevated into an art form in the cha no yu or ‘tea ceremony’. The cha no yu is a metaphor for the Zen Buddhist influence in the Samurai lifestyle as well as the Japanese way of life – ‘Complicated and yet utterly simple, at once straightforward and deep’ (West & Seal, 2012).  Ã‚  

Group Leadership and Reflection Assignment Example | Topics and Well Written Essays - 750 words

Group Leadership and Reflection - Assignment Example On the other hand, Goldman Sachs represents the Bad and Ugly side of Capitalism. Through the discussion questions, it is established that a socially responsible corporate culture is manageable and profitable. Discussion Questions 1. 2. 2.1. What is the role of corporate culture in promoting social responsibility? 2.2. What are the challenges a company can face when they try to integrate CSR policies in their corporate culture? 2.3. Do you think this article is another attempt at bad publicity of the corporate culture of a successful company such as Goldman? 2.4. The article suggested that â€Å"Goldman’s attitude has been: This, too, shall pass.† But will it? Can they continue believe this without changing their corporate culture and making it more socially responsible? 2.5. What practices of leadership and corporate culture distinguish Starbucks from Goldman Sachs? Overview of Group Discussion 1. 2. 2.1. Corporate Social Responsibility presents itself as a strategic op portunity and obligations, thus it is very important for organizations to evaluate CSR with the same business acumen and skills as they would any market strategy (Husted & Alen, 839). The enterprise is considered as a cornerstone for implementing all cultural projects (Storey, 2007, p.190). Thus a corporate culture of socially responsible business practices would have a company-wide impact. The employees mirror the corporate culture of an organization to all stakeholders. The stakeholders of the company communicate within the corporate culture and jointly they contribute towards sustainability in an organization (Arnorld, 2010). 2.2. The very dynamic nature of CSR and the fact that the CSR values and implementations vary from culture to culture create problems for the organizations. The 1789 Law of Alien Tort Claim Act, forces US firms to be accountable for their actions in international operations (Werther & Chandler, 2010). Thus MNEs are confronted with the mammoth task of integra ting a corporate culture that meets global expectations. MNEs can tackle this problem by treating CSR policies in a similar manner as they would any marketing or organizational policy—compliant with the cultural expectations of the host country (Husted & Allen, 2006). 2.3. This article refers to an article by Greg Smith, a former Goldman Sachs employee who quit his job because of the low-moral corporate culture that had become prevalent at Goldman (Smith, 2012). Goldman has the culture of treating clients as â€Å"pigeons† that need to be hunted down rather than the â€Å"valued customer†. Usually such an article would have low credibility. But looking at the questionable business ethic practices prevalent in the corporate culture of Goldman Sachs that encouraged the company to push risky loans onto their clients which led to the financial crises, such accusations hit close to home (Norcera 2012). 2.4. The culture of corporate social responsibility is constantly evolving and business practices that were acceptable once may fall short of CSR standards prevalent in the societal and legal environment (Werther and Chandler, p.11). So Goldman Sachs need to get over their dinosaur-approach of believing that their corporate culture and business practices are above ethics and policies. Werther and Chandler evaluate the impact of the such unethical policies in the corporate culture and identify significant litigation costs and public relation fiascos. The recent

Columbus - First Voyage Essay Example | Topics and Well Written Essays - 500 words

Columbus - First Voyage - Essay Example Apart from his love for adventure and hope of conquest, Columbus feared that Portugal may discover the route to India and Cathay first, and, therefore, the First Voyage was necessary. Columbus was determined to get human cargo and material goods to his country and for himself thus he had an interest in slavery.3 Columbus was sailing both for adventure and getting a share of the big profits, which were to be made once, they reached the Indies. The purpose of the First Voyage of Columbus was finding a shorter route to Asia but instead of finding Asia, he landed in the â€Å"New World†. Since the trade between Asia and Europe was quite lucrative as it was full of spices. Columbus wanted to control the trade between Europe and Asia to make huge riches and fame. Muslims and Italians dominated most of the trade with Asians, and since Spain had not established any trade ties, Columbus was interested and determined to do it. The Spain rulers are simply funded Columbus hoping to enter into the spice trade through Columbus. His three missions were achieving glory, finding Gold, and spreading Christianity Gospel to the people of Asia.4 Columbus was not exploring the world when he landed in America but trying to find a shorter route to Asia for trading purposes. He rose to fame because he accidentally found the new world when he was trying to enrich himself by finding a shorter route to the spice land. Christopher Columbus came to be recognized as the discovery of America but according to historians, others had landed there first.

The logic model Essay Example | Topics and Well Written Essays - 750 words

The logic model - Essay Example ve existed, or have been promoted over the past several years, you have been concentric upon utilizing resources provided by the healthcare community or directly promoted by healthcare professionals. Within this understanding, it is at this juncture that this particular plan seeks to utilize a change in organizational behavior theory as a means of further providing a health care promotion strategy that can effectively address the issue at hand. In terms of inputs that will be required, the first of these is a level of training and understanding that should be provided to healthcare professionals that have regular interaction with parents or children. For the most part, the input will require training of pediatrics staff as a means of providing indirect and direct level of counseling, as well as printed material and resources, to parents and children that may be at risk of obesity themselves. Likewise, the input of time, money, and a change in the way that organizational operation takes place will all be required in order to affect this particular health care promotion strategy. Furthermore, in terms of activities that will be required, these will be concentric upon counseling and the provision of direct assistance to parents and stakeholders that are or may potentially become at risk for obesity. Yet, more than merely encouraging a level of physical exertion and promoting healthy lifestyles, and other core activity that will be involved within this particular health care promotion strategy is the need to gather information, with a relevant consideration for privacy, and utilize this information as a means of determining which at risk individuals are those that could potentially benefit from the programs that are being offered. Whereas it is true that in a perfect world all potential patients could be engaged in a similar, if not identical manner, the resources and the overall strain of time create a dynamic by which healthcare professionals will be required to

Analysis of Using Feedback Loops to Explain the Circadian Oscillator Assignment

Analysis of Using Feedback Loops to Explain the Circadian Oscillator in Drosophila Paper - Assignment Example However, there is a considerable delay between when the peak levels of the per and tim mRNA are synthesized and when per and tim levels reach peak production late in the evening. The reason for this is the phosphorylation that destabilizes the PER, causing it to undergo dimerization with TIM. This occurs in the nucleus. There is little that is known with regards to how dClk mRNA is regulated. Previous studies have found low quantities of dClk mRNA in Drosophila that do not have functioning PER and TIM, indicating that PER and TIM are also responsible for activating dClk. This study involved measuring the levels of dClk mRNA levels in various mutant gene combinations. The results showed that the mutant genes did not display highly varying quantities of dClk mRNA over the circadian clock (Glossop, Lyons, and Hardin). The lack of dClk-dependent-PER alongside the relatively high levels of dClk mRNA proves that PER-dependent dClk is not activated by localization of an activator in the nucleus. mRNA quantities in the dClk mutants were measured to prove that the activation of dClk was not as a result of PER-TIM dimmers being formed due to low quantities of per and tim in dClk mutants. Results from this measurement found that the levels of dClk mRNA were almost similar to the peak level of dClk mRNA found in wild flies, proving that dClk is activated by PER-TIM via derepression. The negative feedback loop can be used to explain the observations made above. In this, the formation of PER-TIM dimers leads to sequestering of dCLK-CYC dimers that in turn hinder the CLK-CYC from functioning properly. This ultimately causes the derepression of dClk transcription. The reduction of PER-TIM quantities in the early hours of the morning causes dimerization of dCLK-CYC. These dimers cause repression of dClk, resulting in a reduction of dClk mRNA levels by the time the day ends.

Settlement in Southeast Asia Essay Example for Free

Settlement in Southeast Asia Essay An example of such a country is Singapore. There are also countries with some areas that are much more urbanized than other areas. The entire area is closely clustered with buildings. A good example of such a pattern can be seen from Bangkok in Thailand. Dominant settlement patterns of most major cities in the world with high population densities are likely to result in clustering of buildings due to constraints of land resources. Urban settlements tend to be clustered as people in urban settlements are mainly involved in activities like business and manufacturing. All these require transportation and services. Thus, having settlements clustered together enables them to have easy access to transportation. Population density here is usually higher than in rural settlements and the incomes of people in urban settlements are usually higher than those in rural settlements as well. 2. Linear Liner settlements can be found along main transport roads, railways, rivers or canals. Individual buildings are arranged in a linear pattern that takes after the structure of the transport road, making travelling easier for people living in the settlement. Such examples can be found in Philippines, along its main roads and in Vietnam, along its canal. Rural settlements tend to be linear and located along a river as rural settlements are mainly involved in activities such farming, fishing, growing of crops, etc. Population density in this area is low, with few amenities such as schools, clinics, public transports and etc. The living of people in this settlement is usually closely related to the settlement’s main function and physical environment. 3. Dispersed Dispersed settlements are created with individual buildings being scattered all over a wide area or large open spaces. Some examples are forests, farmlands, etc. This pattern happens usually due to limited natural resources or fertile soil, resulting in people being spread out to ensure enough land for agriculture functions and for obtaining resources from the ground. An example of where the dispersed pattern can be found is in Philippines. Dispersed settlement patterns are usually found in rural areas around the world due to small population sizes and low population densities in those areas. Patterns of settlements are very closely linked to the physical landscape, climate, location of water and resources and access to trade routes of the area. Historically, people settled close to trade routes, by which it is usually water routes, in areas of hospitable climates and terrain. This general pattern remains true today. The only difference is that humans of today are more adapted to harsher climates and more rugged terrains and trade is no longer the factor controlling settlement patterns. There are various factors that affect the location of settlements in the Southeast Asian region. However, the factor that plays the most important role is rivers. When Southeast Asia was first colonised by the Europeans, they set up trading ports beside rivers and seas. Thus, until today, extensive changes of dominated port cities have been established in countries such as Singapore. Sources also show that in both ancient and modern times, people have sought out all kinds of ways to settle alongside bodies of water, rivers in particular. They have historically been a draw to migrants in search of fresh water for drinking, cooking and food. In addition to providing an abundance source of fish, lakes and streams have long been desirable places to hunt animals coming to drink from them. For many cultures of the world, rivers have also had a spiritual significance, drawing people to visit, pray, celebrate and settle along their banks. Rivers are important as they are the main paths for water transport. Transport is vital for trade and trade is vital for the wealth of a country. In some Southeast Asia regions, water transport is generally faster and cheaper than most ways of travel on land. Water is also counted as a resource that is usually in good supplies and does not need any up keeping. An example of such a country is Vietnam. Vietnam is not as well-developed as some other countries and thus, water transport is still commonly used there. Rivers provide water for agriculture as well. Countries such as Cambodia, Vietnam and Thailand do a lot of crop planting (wet agriculture), so they need plenty of water. Thus, settling along rivers allow them to be able to draw in water effortlessly as they have easy access to water.

Colombia vs Venezuela Culture

Colombia vs Venezuela Culture Venezuelas Culture Compared to Colombias Culture Believe systems and traditions shared by a group of people are clearly defined the huge meaning of countrys culture. This culture could be transmitting easily between the neighboring countries. Obviously, those countries shared a lot of believe and tradition which is consequently defines the meaning of the countrys culture. However, Venezuela and Colombia are neighboring countries and even more both of them had discovered by Spanish explorers. So, the culture in both of them, at first glance, obtains many similarities, but in the other hand, there are a few differences. As long as Venezuela and Colombia were Spanish colony, ethnic group is one of the main aspects that both of them are shared. In Venezuela, Mestizo group, (Spanish and Portuguese term refer to Latin people of mixed European and Amerindians), forming the majority of Venezuelas population, about 67% beside other major groups like Whites who forming 21% of the population and minority of African Blacks and Native Americans. In Colombia, Mestizo comprises 55 percent of the population and the rest are a combination of Whites, African Blacks, and Native Americans. Beside the similarity in ethnic group, Spanish is the first official language in Venezuela and Colombia as well as English, recently, has become the countrys second official language. However, Venezuelas oil boom has also contributed to an increase English usage especially in the large cities. Same as in Colombian lagers cities, English, particularly used by the upper class, but it is not commonly understood or spoken. Another area of similarities between Venezuela and Colombia involve marriage. Marriage in Venezuela has a few legal restrictions unless the person marries someone of same sex and of illegal age. However, it is expected that people in Venezuela marry others of their same or higher social class including racial status. Also, groom and bride are often preferred to do the marriage ceremony in Catholic Church with their families. Likewise, in Colombia, the upper-middle and upper classes are encouraged to marry within their own class. On the other hand, people from lower and middle classes prefer to marry someone outside of their class. For instance, mestizos and blacks prefer to marry into white families. Also, Because of high expenses of marriage, Colombians from lower middle class may choose whether civil marriage or consensual marriage. Meanwhile, Upper class people, and people who live in urban areas are often married in the Catholic Church. Beside the similarities between both of them, they do have differences. One difference that is most notable is the main export item. Since Venezuela considered as the fifth biggest member of OPEC by production, Venezuelas most profitable export item is oil. Oil is largely exports to the main trading partner United States beside other major trading partners like Netherlands, Japan, Germany, France, Italy, Brazil, and Colombia. On the other hand, In Latin America, the two largest coffee producers are Brazil and Colombia. Colombia produces about 12% of the coffee in the world, so coffee is the main export item as well as other major export items like cut flowers, emeralds, and leather goods. However, those items mainly export to United States, Germany, Japan, The Netherlands and Switzerland. Other area of differences is the Medical and Health Care System. Venezuelas health-care system has a large array of public and private hospitals and clinics. Those public and private hospitals are opened to public whether upper, meddle or lower class. In contrast, health care in Colombia, recently, has been improved but this improvement has occurred mostly in upper class and middle class urban areas. In poor areas, people usually have limited access to the medical treatment and health care. Â  In conclusion, cultural differences manifest themselves in different ways and differing levels of depth. Venezuelan culture and Colombian culture shared many similarities and were different in other ways. However, the most three similarities they shared were ethnic groups, Official language and marriage. Meanwhile, trade and medical health care systems were sound pretty different from one another.

Causes and Effects of Child Poverty in Britain

Causes and Effects of Child Poverty in Britain TAQ 1: TOPIC: CHILD POVERTY IN BRITAIN: THE CAUSES AND THE EFFECTS. TAQ 2: TOPIC: CHILD POVERTY IN BRITAIN: AN ANALYSIS OF THE CAUSES AND THE EFFECTS. The aim of this essay is to discuss and analyse the causes and effects of child poverty in Britain. It will start by giving a definition of child poverty, explaining and analysing the causes and effects of child poverty distinguishing between fact and opinion, looking into the severity of the effects of child poverty and lastly, suggesting ways with which this menace can be dealt with. According to According to the United Nations Childrens Fund (UNICEF 2006) children living in poverty are those who experience deprivation of the material, spiritual and emotional resources needed to survive, develop and thrive, leaving them unable to enjoy their rights, achieve their full potential or participate as full and equal members of society. The Christian Children Fund (CCF) definition is based on Deprivation (lack of essential conditions and services needed for the development of a child’s full potential), exclusion (denial of rights, dignity and voice as a result of prejudiced processes) and vulnerability (incapability of society to handle deal with threats to children in their environment). Children living in poverty are as a result of being born to poor parent(s) who are poor as a result of various reasons such as unemployment or low paid jobs, lack of education, government policies, disabilities and discrimination. When a parent lacks the required resources such as a regular disposable income to bring up a child, that child’s well-being is restricted. Other causes of child poverty includes teen pregnancy, unplanned pregnancy, increase in number of single parents (a child raised by a single parent is more likely to live in poverty than that raised by a couple) and insufficient benefits (CPAG 2015). In United Kingdom, the benefits system is in place to act as a safety barrier for people who are out of work or earn insufficient amount of money. The reality is that these benefits are hardly ever enough to cater for the needs of these people thereby affecting their families, leaving them to live below the poverty line (CPAG 2015). The effects of child poverty are not far fetching. This menace damages a child in all aspects- physically, socially, emotionally. A child living in poverty is prone to ill-health, low attainment in life, low morale and a feeling of rejection. These can give rise to anti-social behaviours which will in turn affect the society. According to Child Poverty Action Group (CPAG 2015), it was reported that child poverty costs the United Kingdom at least  £29 billion pounds each year,  £20. 5 billion of which is a direct cost to the government due to the additional demands for services and benefits. To effectively curb this issue, there has to be a collective effort from both the government and her people. The government has to provide profitable jobs with excellent incentives to motivate people to work; better benefits structure, where benefits received is not too much to discourage work and at the same time not too low in which case they are found living below the poverty line. REFERENCES AND BIBLOGRAPHY Child Poverty Action Group. 2015. Child poverty facts and figures. [Online] Child Poverty Action Group. Available at: < http://www.cpag.org.uk/child-poverty-facts-and-figures> [Assessed 16 February 2015]. Enrique, et al. 2006. Children living in poverty: Overview of definitions, measurements and policy. [Pdf] New York: United Nations Children’s Fund. Available at: < http://www.unicef.org/Children_Living_In_Poverty.pdf> [Assessed 16 February 2015]. TAQ 3: CHILD POVERTY IN BRITAIN: WHY YOU SHOULD ACT. Child poverty in Britain is a phenomenon that should be addressed by everyone whether an individual is being classed as middle class citizen or not as it affects the whole society in the long run. Having read through a few articles on child poverty, interesting facts and figures has made me both curious and emotional. According to the Child Poverty Action Group’s write up (CPAG 2015) which I read online, there are currently 3.5 million children living in poverty in the United Kingdom, that’s a ratio of more than one in four. These kids live in deplorable conditions, often left cold and hungry, unable to play and have fun with friends or even go on school trips. All these situations affect them in the long term. The CPAG blog also reported that by the age of sixteen, children receiving free meals at school achieve 1.7 grades lower at GCSE than their wealthier peers; they leave school with lower qualifications which in turn lead to lower earnings over the course of a work ing life time and it has also been projected that 4.7 million children will be living in poverty by 2020. I personally find these figures appalling and saddening and I believe that while the government has a responsibility to her people, companies and individual members of the society all have a role to play if we are to tackle this issue effectively. Increases in the number of single mothers or parent, unplanned pregnancies, teenage pregnancies are some of the underlying causes of child poverty. Teenagers (kids who think they are adults and matured enough to make major decisions, feel it is their God- given right to be rebellious and can hardly take care of themselves) should not be having children. These teenagers need to be sexually educated, encouraged to get involved in profitable activities that will open their minds and expand their horizons so they can tap into their full potential. This is not to say that sometimes these kids would not derail from the right path. This is where having a strong family unit comes into play. If and when they do, they need to be supported emotionally, physically, financially especially by family. Companies (minor, major, multi- national) should also be involved. These companies should have a social responsibility to the community in which they are operating. Having support groups, organising campaigns, making regular donations in cash and in kind and creating awareness will suffice. The government should not be less concerned. She has a duty to provide basic amenities, profitable jobs and benefits structure that will motivate and inspire her people. Children are gifts that should be cherished. They should not be born to suffer and live in poverty. They need to be nurtured in love because they are after all- OUR future.