ptlls assignment Essay - 7948 Words

Level – 4 (Prepare to teach in the lifelong learning sector) - PTLLS The following are headings for broad areas students will have to research to show evidence of competence in PTLLS. GROUP A: Roles and responsibilities and relationships in lifelong learning GROUP B 1: Understanding inclusive learning and teaching in lifelong learning GROUP B 2: Using inclusive learning and teaching approaches in lifelong learning GROUP D: Principle of assessment in lifelong learning Each group (Group A, Group B1, Group B2 and Group D) is made up of sub-headings and questions or â€Å"statements of competence†. Group: Group A, Group B1, Group B2 and Group D Sub-headings: (Example) (1.Understand own role and responsibilities in†¦show more content†¦HSE at work requires me to take reasonable care of my health and safety and that of others who may be affected by what I do at work, cooperate with my employers on HSE matters and take necessary trainings especially training relating to me field which is Science. Also inform my employers of any concern I have relating to health and safety. As Gravells says: â€Å"Learners are entitled to learn in a safe and healthy Environment† (Gravells 2012:29). The Copyright Designs and Patents Act (1988) are relevant in a teaching environment. The materials I use to teach learners must either be produced by me, or I must ensure that I and or my organisation have permission to use such materials. Another important piece of legislation to consider is the Data Protection Act (2003). This is important because I will have access to students personal data which I shouldn’t share with anyone or external organisation without authorisation from my employer and permission from my student in question. 1.2 Analyse own responsibilities of promoting equality and valuing diversity Equality is about rights of students to have access to, attend, and participate in their chosen learning experience. This should be regardless of ability and/or circumstances. Diversity is about valuing and respecting the differences in students, regardless of ability and/or circumstances, or any other individual characteristics they may have.(GravellsShow MoreRelatedPtlls Assignment2145 Words   |  9 PagesPreparing for Teaching in the Lifelong Learning Sector Assignment No 1 Roles, Responsibilities Relationships in Lifelong Learning By Mark Britten Acknowledgements: Appreciation is given to the teachers and staff of Stafford College, for information, structure and teaching practices as discussed throughout the learning periods attended so far. Thanks are also given to the staff within the library of bothRead MorePtlls Assignment 11882 Words   |  8 PagesT1 ASSESSMENT PTLLS USING THE FIVE DIFFERENT STAGES OF THE TEACHING CYCLE DESCRIBE THE ROLES, RESPONSIBILITIS AND BOUNDARIES. Alexandra Kennedy-Stamos 10/04/11 In this assignment we will be looking at the five stages of the teaching cycle and once identified describing their roles, responsibilities and boundaries. The cycle can be followed by teacher and learner alike and must be followed for learning to be truly effective as described in the following quote: Ann Gravells (2008: 27) â€Å"It’s calledRead MorePtlls Theory Assignment 11600 Words   |  7 PagesPTLLS Theory Assignment 1 Review your role, responsibilities and boundaries as a teacher in terms of the teaching/ training cycle. Teaching is an extremely important profession as we are responsible for training up the future generations of our community, country and in effect, the world. In order to be a successful and effective teacher there are some basic skills and competencies that one must possess. The experiences that students have inside (and outside) our classrooms, schools and variousRead MoreEssay Ptlls Assignment 12062 Words   |  9 Pages Assignment 1 Roles, responsibilities and relationships in lifelong learning 1.1.3 Explain own role and responsibilities in lifelong learning I see my role as a teacher of beauty therapy as facilitating my knowledge through learning and following the learning cycle. I usually start by trying to identify the learners needs by arranging and carrying out suitable assessments, carrying out interviews, identifying any barriers to learning and to help my learners achieve their chosen program, by usingRead MoreLEVEL 4 PTLLS ASSIGNMENT2892 Words   |  12 Pagesï » ¿Nand Kishore Bissoo 19 September 2014 Level 4 PTLLS Assignment Unit 008 Roles, Responsibilities and Relationships in Lifelong Learning: 1.1 The relevant legislations for teachers are Health and Safety at Work Act 1974.This act aims at protecting people against risks to health and safety in connection with their activities at work. The Race Relations Act 1976.This act prohibits discrimination on the grounds of colour, race, nationalityRead MorePtlls Level 3 Assignment1452 Words   |  6 PagesAssignment 2. Write a concise summary (approximately 1’200 words) to demonstrate your understanding of your role and responsibilities as a teacher in relation to: ï‚ § Your responsibilities and those of others who have an effect on your work. ï‚ § Legislation – how might it impact on your area and context of teaching. ï‚ § Equality, diversity and inclusion – in what ways can you integrate these principles into your teaching. ï‚ § Internal and external assessment requirements- what requirementsRead MorePtlls Assignment 1 Roles and Responsibilities Essay1137 Words   |  5 Pageslearning progress and have to be addressed by checking our institutional structure for support systems, referring a learner to appropriate specialists and maintaining communication. Bibliography: Francis, M. amp; Gould, J. (2009). Achieving your PTLLS award: a practical guide to successful teaching in the lifelong learning sector. Los Angeles; London: SAGE. Gravells, A. (2008) Preparing to Teach in the Lifelong Learning Sector. Exeter: Learning Matters Ingleby, E., Joyce, D., Powell, S. (2010)Read MorePTLLS Assignment 1: Roles and Responsibilities in the Teaching Cycle2088 Words   |  9 Pageswith any reasonable adjustments made. I need to ensure that any examinations are conducted appropriately in accordance with guidelines set by the examining board. I need to ensure objectivity, equality and fairness in my grading and marking of assignments. I also need to complete my marking in a timely manner to ensure that learners receive feedback as soon as possible. Feedback on assigments would be written or vebral if additional support was required. Feedback should be constructive, balancedRead MorePtlls Assignment 2 Task 1understand Inclusive Learning and Teaching in Lifelong Learning1493 Words   |  6 PagesAssignment 2 Task 1 Task 1- Understand inclusive learning and teaching in lifelong learning This briefing document is for staff development and is designed to support staff to have a better understanding of inclusive learning and teaching in lifelong learning. At the end of the briefing session participants will be aware of what inclusive learning involves, how to motivate and engage students and establish ground rules. Participants will be learning the importance of providing students with constructiveRead MoreRoles and Responsibility Essay835 Words   |  4 PagesCurzon, L.B. (2003) Teaching in further Education: An outline of Principles and Practice, 6th Ed., p17, London: Continuum. Encarta World English Dictionary  © (P) 1998-2005. Microsoft Corporation. Francis, M and Gould, J. (2009) Achieving Your PTLLS Award: A Practical Guild to Successful Teaching in the Lifelong Learning Sector. London: Sage Publications. Huddleston, P and Unwin, L. (2008) Teaching and learning in further Education: Diversity and Change. 3rd Ed., p85, London: Routledge.

The Seven Dimensions Of Culture - 1746 Words

The seven dimensions of culture suggested by Geert Hofstede and his colleagues have many implications for the management of multinational enterprises. Throughout this essay the seven dimensions of culture will be compared and contrasted and the main implications defined. These implications will be justified by appropriate examples. The investigation will examine the four main dimensions followed by the additional created by Hoftede’s colleagues. Why the dimensions were created by focusing on the study of IBM and how they adapted to work in different cultures of the world and the differences Hofstede found. Further discussing how these dimensions were measured against values, which are normally developed by the age of 10. These values stem out to national culture and usually remain set and unchanged. However work set values can be flexible and adapted, IBM strived to change work values and not the set values of their workers. However we will examine how work related values diff er in each culture and how multinational enterprises should approach the management of their companies in cultural clusters. As part of a study conducted between 1963 and 1973, Geert Hofstede sampled nearly 120000 employees and compared over 40 countries and cultures within IBM. He then created a database of employee values scores and analysed these, resulting in the creation of the model to compare cultures. It started off as four dimensions, adding a fifth in 1991 by Minkov and was further extendedShow MoreRelatedMayan Culture vs. the Seven Dimensions of Religion1038 Words   |  5 PagesMayan Culture vs. the Seven Dimensions of Religion Since the dawn of humanity, human beings have been contemplating the meaning of life, searching for answers to make sense of their existence. Even ancient people tried to answer the same taunting questions about their purpose on earth and the questions about the world, which people nowadays search for. Thus, in seeking the answers, ancient people created religions, usually based on their understanding of cosmology. Cosmology is a general understandingRead MoreThe Cultural Differences Between Japan and the United Kingdom1084 Words   |  4 Pagesdifferences have been described. These include the Geert Hofstede cultural dimensions, Trompenaars seven dimensions of culture and the Globe Projects cultural dimensions. This paper will discuss these differences and similarities, and shed light as to the best approach to international business in these countries. Hofstede The Geert Hofstede cultural dimensions seek to explain the culture of a country along five dimensions power distance, individuality, masculinity/femininity, uncertainty avoidanceRead MoreOrganizational Culture of Virgin Group1474 Words   |  6 PagesDescribe the culture of Virgin group by seven dimension of organization culture. Organizational culture has been described as the shared values, principles, traditions, and ways of doing things that influence the way organizational members act. Actually, it can divided seven dimension of organizational culture which are attention to detail, outcome orientation, people orientation, team orientation, aggressiveness, stability and innovation and risk taking, and now I will use these seven dimensions to describeRead MoreThe Marketing Segment Of The Discipline1746 Words   |  7 PagesCultural Distance is presumably measured by â€Å"the extent to which different cultures are similar or different† (Shenkar, 2001). This construct is now widely used and applied to most business organisation disciplines, such as, management, finance, marketing, and accounting. However, to better explain the impact on global marketing operations, this essay will focus on the marketing segment of the discipline. The study of cultural distance has been used to innovate and transform organisations into foreignRead MoreUnderstanding National Culture And How Relevant Is Important Essay841 Words   |  4 Pagesapproaches to understanding national culture and how relevant is such an understanding to an internationalising firm. â€Æ' Index 1.- Introduction 3 2.- Aproaches to National Culture 4 2.1.- Hall’s Context Culture Model 5 2.2.- Hofstede s Cultural Dimensions Theory 5 2.3.- Trompenaars Model of National Culture Differences 5 3.- Conclusion 6 4.- Bibliography 7 â€Æ' 1.- Introduction According to Hofstede definition, it is possible to develop the idea of national culture as a culture for a particular group of humansRead MoreHofstede s Four Cultural Dimensions And Fons Trompenaars1225 Words   |  5 Pages1. Introduction Hofstede (1991) argued that culture was a social phenomenon, people had a mind programming which could distinguish with other people. According to Trompenaars (1997), ‘culture is a way a group of people act to solve problems.’ This report has introduced two approaches to look at culture, which are Geert Hofstede’s four cultural dimensions and Fons Trompenaars’ seven cultural dimensions. There are mainly demonstrated national cultural by critically evaluate these two approaches. TheRead MoreCase Study : Three Seven Years Old Learning Spanish Since Age Two1207 Words   |  5 PagesCase: Three seven years old learning Spanish since age two. I started working with them when they were turning three. We started home schooling at age three and half. They started regular school at age 5. The boys names are Hunter, Matthew and Dylan. Content Integration, I used this dimension all the time. I am from Mexico I have been taught them about my culture since I moved to live with them. I can see their knowledge about other cultures and mine culture. They are just seven, but their knowledgeRead MoreHofstedes Improve Four Dimensions Helping Others1372 Words   |  6 Pages116 000 survey questionnaires, Hofstede’s improve four dimensions helping others to understand different culture behaviour. These dimensions were created based on simple problems that most societies have every day. The first dimension, power distance (PD), refers to â€Å"hierarchy†, to how inequality is approved by subordinates and superiors, how power is divided between societies and how people behave with authority. Hofstede divided this dimension in low which are societies with characteristics as inequalityRead MoreGlobal Business Today917 Words   |  4 PagesStates/West Africa: A Comparison Of Home and Host Cultures LeAndra Evans Upper Iowa University BA 488-Economics of International Business January 21, 2011 United States/West Africa: A Comparison Of Home and Host Cultures Introduction What is culture? Culture—according to many scholars is â€Å"a system of values and norms that are shared among a group of people and that when taken together constitute a design for living† (Hill, 2009). Because, culture is characterized by individual persons; raceRead MoreOrganizational Culture : The Smartest Guys Of The Room1649 Words   |  7 Pagesorganizational culture is, â€Å"a system of shared meaning held by members that distinguishes the organization from other organizations† (Robbins 249). A strong organizational culture is one whose organization’s core values are both intensely held and widely shared. After viewing Enron: The Smartest Guys in the Room, it is obvious that Enron had not only an organizational culture that was strong, but one that was extreme and aggressive. This aggressive and strong organizational culture discouraged both

Determine Number of Protons and Electrons in Ions

The number of protons and electrons in an atom or molecule determines its charge and whether it is a neutral species or an ion. This worked chemistry problem demonstrates how to determine the number of protons and electrons in an ion. For atomic ions, the key points to keep in mind are: A neutral atom has the same number of protons and electrons. This number is the atomic number of the element.A positively-charged ion or cation has more protons than electrons. The proton number is the atomic number of the element, while the electron number is the atomic number minus the charge.A negatively-charged ion or anion has more electrons than protons. Again, the number of protons is the atomic number. The number of electrons is the atomic number added to the charge. Protons and Electrons Problem Identify the number of protons and electrons in the Sc3 ion. Solution Use the Periodic Table to find the atomic number of Sc (scandium). The atomic number is 21, which means that scandium has 21 protons. While a neutral atom for scandium would have the same number of electrons as protons, the ion is shown to have a 3 charge. This means it has 3 fewer electrons than the neutral atom or 21 - 3 18 electrons. Answer The Sc3 ion contains 21 protons and 18 electrons. Protons and Electrons in Polyatomic Ions When you are working with polyatomic ions (ions consisting of groups of atoms), the number of electrons is greater than the sum of the atomic numbers of the atoms for an anion and less than this value for a cation.

Essay on no child left behind - 1844 Words

No Child Left Behind Act Introduction The No Child Left Behind tends to cause neglect to important subjects because they are non-tested subjects, such as Social Studies, Art, health, and Music. With the neglect of these subjects, there is more focusing that’s being done on the tested subjects, like Math and Reading. This may cause a greater impression that NCLB is a positive thing for our educational system but studies show this is misleading to the public. States can set their own standard test score levels and classrooms being able to set their own teaching schedules this can allow room for manipulation of the system. Even though the states have the ability to set their own standards the schools teachers and students who†¦show more content†¦This is misleading to the public when results of the test come back and show high scores, allowing them to think that the reason the scores are high is because the NCLB is working. This is another way someone is not directly changing the grades or the results of t he test but yet the situation is being manipulated to improve the impression given of the NCLB. The negative effect of these actions are the lack of trust we, the parents, can have in our school systems and the lack of education some students are receiving simply because they don’t test well. The concerns of the public need to be herd, lack of funding and lack of certified teachers, lead to lack of interest from students and parents. When Stanik The Public Education Network, did a three year study across the country, hearing people’s concerns and thought about the NCLB, they discovered that the concerns were high. Even though people thought that the NCLB had a good idea and had meant well, it left a lot of room for improvement, it left critical realities behind while trying enforce its ideas. (2007). Schools without money cannot teach on the same level as a school with money. When states don’t meet the standards then its money is denied. It seems like a never ending circle. The reality is schools without money cannot provide the proper learning equipment for students to learn. This results in low orShow MoreRelatedNo Child Left Behind958 Words   |  4 Pages Good intentions are no excuse to continue a fail policy. Since the No Child left Behind Act (NCLB) became in effect, teachers have been restricted to teach in a certain way. The No Child Left Behind Act of 2001, signed into law by President George W. Bush on January 8, 2002, which was a reauthorization of the Elementary and Secondary Education Act of 1965. President Bush once said; â€Å"education is the gateway to a hopeful future for America’s children. America relies on good teachersRead MoreThe No Child Left Behind1974 Words   |  8 Pagesorder to improve education in America, we have to go to the root of our problem in the school system and find better ways to enforce new rules and regulations that wouldn’t be detrimental to both students, schools, and educators alike. The No Child Left Behind (NCLB) Act is having a negative effect on our education system because it reduces the choices of schools for parents, and the distribution of qualified teachers. It also has a negative impact on the amount that kids are able to learn in schoolRead MoreNo Child Left Behind2277 Words   |  10 PagesIn the case of No Child Left Behind (N CLB), is politics the enemy of problem solving? By examining selected political controversies surrounding NCLB, it will be demonstrated that politics is the enemy. Since NCLB’s enactment, vast amounts of research literature and news stories have been published on its effects, which demonstrates the impact and debate generated by this law. The major goals of this bipartisan legislation were to improve student performance through standardized testing by usingRead More No Child Left Behind1472 Words   |  6 Pagesgone into many wars. Not just physical wars that I am considered about but also wars on education. The nation could destroy its own glory and way of the source of great future that it rely on by initiating a war on the minds of the children. No Child Left Behind (NCLB) is a federal education policy that was developed in 2001. (Lagana-Riordan and Aguilar 135). NCLB is a program designed to minimize the differences in the level of education that white or rich people get to poor African-American, HispanicRead MoreNo Child Left Behind555 Words   |  2 Pagesschools and their mission to build the mind and character of every child, from every background in every part of America.† Pr. George W. Bush. The No Child Left Behind Act has plenty of advantages such as: helping students with disabilities, guiding teachers and parents so that they can help the child, and push the child to succeed. Students with language disabilities will be at a disadvantage in reading. The No Child Left Behind has provides students with tutors and extra help with homework. PresidentRead MoreNo Child Left Behind Act1621 Words   |  7 Pages The support for the No Child Left Behind Act plummeted down shortly after the act passed. Many people supported the act at first simply because they supported the goals of the act, once they saw the results, their opinions changed. One of the biggest arguments towards No Child Left Behind is that it is unfair. People believed the resources of difference schools were unequal, and thought the Title 1 funding that the schools received should go to ensuring all schools had equal resources. Many peopleRead MoreThe No Child Left Behind Act1670 Words   |  7 PagesKentucky-SW 630 Abstract This literature review seeks to explore the Every Student Succeeds Act (2015), a bipartisan reauthorization and revision to the No Child Left Behind Act (2002). The Every Student Succeeds Act (ESSA) is the first law passed in fourteen years to address Reneeded changes to the No Child Left Behind Act (NCLB). Considered progressive and innovative at the time of its passage, NCLB was the most dramatic and aggressive legislation enacted in decades and afforded theRead MoreEssay On No Child Left Behind1333 Words   |  6 PagesHook: â€Å"I used to love teaching,† said Steve Eklund, a retired California teacher. â€Å"Four words drove me into retirement—No Child Left Behind. I could no longer tend to the needs and wants of my students. All I was supposed to do was to get them ready to take tests.† Intro (with thesis): The surviving NCLB mindset of standardized tests being an accurate measure of a students achievement is a problem because it affects our student’s education and increases performance pressure on teachers. WhatRead MoreNo Child Left Behind Essays1062 Words   |  5 Pages LITERATURE REVIEW Rushton talks about the funding for the No Child Left Behind is being held back if the students don’t do well on the standardized tests. So if the students don’t do well on the testing the teachers are being affected in the way of how much they are getting paid, also affects the school districts funding. This is encouraging the teachers not to teach the way they should, but they are teaching in the way of let’s just make the students do well on the standardized tests. In thisRead MoreNo Child Left Behind Act1418 Words   |  6 Pagessystematic oppression. The flowing water of oppression floods poor schools; drowning students with dreams, and giving no mercy. The only ones safe from the water are the privileged, who are oblivious to the fact that it exists. George Bush s No Child Left Behind Act, which passed in 2002, mandated annual standardized testing in math and reading. If schools received insufficient scores, they were punished or shut down. This fueled the construed concept that a school is only doing well if the students

The Holocaust A Blood Shed Horrific Time - 1632 Words

The Holocaust was a blood shed horrific time for almost everyone in Europe. German children were taught in the German way; the jews were evil no good people. Innocent people died for 12 years, some mentally ill, some prisoners of war, others taken wrong because they werent perfect in the German eye/ Hitlers eye. The Holocaust was well known for the 6 million Jews that died for no reason, but not only did Jews die in the Holocaust. Polan people died prisoners of war died Roman people died catholic priest died, yes the Holocaust is known for the 6 million Jews that lost their lives and were murdered but there were many others that died as well. Many others think it was just an extreme extermination no it started with a ladder a Ladder of†¦show more content†¦In the beginning, one of the earlier rungs of the ladder of prejudice is discrimination. First, Jews from Reich, Germany were first blamed and criticized for the things they did. Then the Jewish became second class citizen s, but they were still a loud in Germany. After that they were forced to leave Germany. Finally it was decided that the jews were to be exterminated entirely from europe. (Lace 13) First they were sent to ghettos but that was just until they got the death camps set up but even Jewish men and women worked at setting up the places that would soon become their death place. Ghettos were districts (often enclosed) that the Jews had to live in. The population For the Jewish grew in the ghettos and they had lived under Very horrible , miserable conditions. there were three types of ghettos: open ghettos, closed ghettos, and destruction ghettos.There were at least 1000 ghettos located in German-occupied and annexed Poland and the Soviet Union alone. Most of the ghettos were located in the outskirts of cities and towns but, only the major ghettos were located in the cities; Lodz, Krakow, Bialystok, Lvov, Lublin, Kovno, Czestochowa, and Minks. The Jews were Ordered to wear identification bad ges or arm bands. They had to work forced labor, German authorities did not hesitate to kill the jewish not carry out the work forced labor. German SS and police gathered up and took small minority of Jews from the ghettos to labor-camps and

Luxury Travel Holidays Ltd

Question: Discuss about the Luxury Travel Holidays Ltd. Answer: Introduction: In the given case, Clarke and Johnson were carrying out the audit of luxury Travel Holidays LTD (LTH), a travel company. Audit partner, Geoff has identified two people Annette and Michael to carry out the audit assignment for the travel company this year. There has been conversation with the audit team on different aspects and accordingly the independence of the auditor has been tested. In a discussion of Chris with the board, it has been highlighted that the management of the company were happy with the last year audit and would like to reappoint the firm to carry out the audit for this year as well. However, the management of the company is of the opinion that they would like to invite Geoff to give a speech at the travel agency seminar to promote the business and attract more investors towards the business. The management clearly highlighted that of Geoff refused to accept the proposal then in that case it would be difficult to carry out the audit assignment. The auditor of a company cannot indulge in any business activity that may let to the promotion of the business activity of the client. The auditor is the face of the stakeholders of the company and they are likely to help them in forming an opinion about the companys financial performance and position and should not be involved in doing any such activity that might affect their primary goals. The management statement of not assigning the audit engagement to Clarke and Johnson, if Geoff refused to accept the proposal of giving speech at the travel agency seminar to promote the business and attract more investors towards the business is unethical and cannot be within the professional guidelines. If in order to get the audit engagement, if Geoff accepts that proposal then in that case he will make compromise with the independence of the audit engagement. In that case, Chris should tell the implication of accepting the proposal to the management and tell them about the audit implications and ethical grounds which they are not supposed to cross. Even after the clarifying, the management does not agree and then in that case, the Clarke and Johnson should take their hands back from the audit engagement. The management of the company, in order to express their sincere thanks towards Clarke and Johnson and their audit partner decides to offer a complimentary 14-day holiday package voucher for four people to the Greek isles for both Geoffs and to his family. All the expenses including accommodation travel etc will be borne by the company. As per the auditing ethical standards, the auditor of the company cannot accepts nay gift or bribe from the management irrespective of determining the intention of the company. It has been proved multiple times that these obligation and gratitude tends to impacts the purpose of the audit going forward and in some or other way, the independence of the audit is being impacted. Thus considering all these points, Clarke and Johnson and their audit partner should not accept the proposal of accepting the complimentary 14-day holiday package voucher from the company. Even if the proposal would be offering the holiday package at discounted price, then also the same would have been assumed to cross the lines of auditor independence. In that case, CJ should tell the implication of accepting the proposal to the management and tell them about the audit implications and ethical grounds which they are not supposed to cross. The auditor on simpler note should express their gratitude for the offer and should not accept the offer. Further, the auditor at times of accepting the audit engagement should mention in their proposal that they would not accept any kind of gift or commentary sort of thing directly or indirectly from the management of the company. Clarke and Johnson were carrying out the audit of luxury Travel Holidays LTD (LTH), a travel company. Audit partner, Geoff has identified Annette and Michael to carry out the audit assignment for the travel company this year. Michaels father was the financial controller in luxury Travel Holidays LTD (LTH). He was responsible for preparing the financial report for the company. In the given case, being the family member of the audit assistant was holding a dominant position in the company that has been audited, and then in that case, the audit assistant should to be given the responsibility of audit for the client. In that case, there is always a possibility that that the audit independence will be compromised at the stake of family relation. Thus, in the given case, once Clarke and Johnson is aware about the relation of Michael with luxury Travel Holidays LTD (LTH), he should not be asked to carry out the audit work and some other audit assistant should be deputed in this case. As a safe guard, the audit company should get a letter signed from the audit assistants well in advance about their interest in the audit engagement. It might be through shares or any of their family members working and holding a respectable position in the audit engagement. Clarke and Johnson were carrying out the audit of luxury Travel Holidays LTD (LTH), a travel company. Audit partner, Geoff has identified Annette and Michael to carry out the audit assignment for the travel company this year. Annette has carried out a temporary assignment where he helped luxury Travel Holidays LTD (LTH) with the tax calculations and was involved in preparing accounting entries that will be reflected in the 30 June 2015 financial report. He was of the opinion that being the tax work has been carried out by him or under his supervisions, thus not much audit work is required In this case, CJ should ensure that being Annette has been involved with the tax calculations; he should not be given the task of auditing the tax computation and should be used in other areas for audit purposes. Being there should always be two different persons carrying out the task of preparer and checker, CJ should take care of this well in advance. As a safeguard, the areas of audit should be well bifurcated among the audit assistants well in advance so as to avoid any last minute hassle. The audit planning and methods to be used should be well discussed and documented. In the given case, the Crampton has been appointed to carry out the audit work for Mining supplies LTD (MSL) for the year ended 30 June 2015. The company is engaged in selling mining equipment and spare parts to mining companies across Australia. It has several operational units which have been engaged in warehousing the equipments and providing after sales services for the goods that has been sold. In order to provide the maintenance services, the company uses contracted mobile mechanics which travel to the customers location to carry out all maintenance services. The customer is billed for the services that are outside the warranty period. The billing amount includes all the cost factors which include the cost of the part, service cost and the travel cost of the person. From the perspective of audit, there is few business risk that is required to be managed by the auditors considering the nature of the business that has been carried out by MSL In relation to the purchase of equipment and spare parts there are certain associated business risk which needs to be taken care by the auditors. The first business risk is the managing the inventory level for the company at the end of the financial year. The inventory i.e. the spares pares of the machines and the there equipments are lying at multiple locations. Thus to console the inventory at the year end and to test the completeness and identify the ownership of the goods at the yearend levels tends to be a business risk. In this case, the auditor is require to be carry out cut off test levels at major warehouse locations and ensure that the inventory is booked in the right period and there has been no over or under valuation of the inventory. Further, the inter unit transfers should also be ignored at times of considering the inventory at the period end. Another attached business risk in these case would be identifying the aged inventory for the company which may include some old equipment that are not in line with the current technology and some old spare part whose equipments are no longer in use. These inventories can inflate the inventory which currently needs to be scraped and written off from the balance sheet. The auditor is required to carry out necessary valuation technique to determine the correct valuation of the goods. The auditors in this case based on the prior period experience should carry out necessary audit planning steps to test the completeness and accuracy of the inventory levels of the company. The attached audit risk in this case would be the inventory levels to be inflated and the correct position and performance of the company is not determined. This may affect the users of the financial statements as well. As result of the about risk, the accounts that will be impacted will be as follows: Closing Inventory Cost of goods sold Purchases Another attached business risk is identifying the warranty cost that needs to be booked in the profit and loss account. Considering the nature of the product that has been sold in by the company, although the goods has been sold and the attached risk of the goods has been transferred to the buyer but still the product that has been sold by the company carries warranty for certain period. Under which if the equipment stops functioning or there has been some problem in any of its spare parts within the warranty period the same will be replaced or corrected by the company irrespective to the location where the equipment is functioning. Thus in that case, the company is required to book some provision in the books for the sale of the equipment that has been made in the current period so as to ensure that all the relevant cost that are pertaining to the sales of the current period are booked in the same period itself. In this case, it is a big business risk identifying the correct or some what near provision amount for the warranty so that there is no undue impact on the profit and loss account. Same is the risk with the auditors to test on the amount of provision that has been made in by the management in the books for booking the expected warranty amount. This is the risk to identifying whether the provision that has been made is sufficient for the upcoming warranty cost or not. For this the company as well the auditor is required to analyze the prior period expectations and the provision that has been made and the expected actual expenditure that has been booked in the books in correspondence to the provision that has been made. Further, the completeness of the settlement exercise needs to be tested by the auditors as well on timely basis. As result of the about risk, the accounts that will be impacted will be as follows: Provision of Warranty Warranty expenses References ICAEW, The provision of non-audit services to audit clients, Viewed on 14th Feb 2017, Retrieved from https://www.icaew.com/en/technical/ethics/auditor-independence/provision-of-non-audit-services-to-audit-clients ICAEW, Auditor independence approach, Viewed on 14th Feb 2017, Retrieved from https://www.icaew.com/en/technical/ethics/auditor-independence/auditor-independence-approach PSAA, Management of auditor independence issues, Viewed on 14th Feb 2017, Retrieved from https://www.psaa.co.uk/supporting-the-transition/procurement-and-appointment-of-auditors/management-of-auditor-independence-issues/

Ethanol Concertration Effects on Cell Membrane for Spectroscopy

Question: Discuss about theEthanol Concertration Effects on Cell Membrane for Spectroscopy. Answer: Objective Of The Experiment The objective of this experiment is to study the effect of different ethanol concentrations on cell membrane integrity by using visible spectroscopy Methods Requirements The requirements are, three test tubes, test-tube rack, cuvettes, beetroot (Beta vulgaris), spectrophotometer, detergent SDS 10%, small dowel rods, room temperature water, 3 replica, corkborer with 4mm inside diameter,6 replicas, 70% ethanol, prepared 50% ethanol +10 ml water, prepared 15ml of 70%ethanol+20ml water, distilled water. Procedure Cut B vulgaris into four equal pieces with the same diameter and length using a cork borer in a size as to fit in a cuvette. Rinse each piece of B. vulgaris with tap water to remove the excess red dye (pigment betalain) that resulted from cutting, number the test tubes from 1-4, mix the contents in the test tubes after placing the contents in each cuvettes and name them for ten minutes, warm the spectrophotometer for at least 20 minutes, place the cuvette with room temperature water(used as the control experiment) in to the spectrophotometer with triangle on the cuvette facing directly 10ml in front of the instrument and press the 0 ABS 100% and then remove it from the instrument, repeat this for the other cuvette A,B and C and record the values obtained, the values obtained are at an interval of 15 minutes, and values are recorded thrice for precision to be compared to the replica. Results The results of absorbance are obtained from the spectrophotometer with the time interval of 15 minutes as shown in the table below; Cuvette Concentration (%) Time in minutes 0.00 15 minutes 30 minutes A 30 0.00 0.90 1.8 B 50 0.01 1.5 0.3 C 70 0.08 2.1 4.2 Getting the concentrations 15ml of 70%ethanol +20ml water 70%of ethanol =70ml ethanol dissolved in 100ml of water 100ml of water contains 70ml of ethanol 15ml of water will contain? (1570) 100=10.5ml Hence 10.5ml of ethanol can be dissolved in 15 ml of water Concentration of the whole solution 15ml of 70% of ethanol+20ml of water (10.5100) 35=30% Molar concentration 10.535=0.3M Concentration of 50% ethanol+10ml of water (50100) 100= 50% 70% ethanol=70% Calculation of absorbance of a substance in each cuvette is based on knowing the transmittance which will build on the absorbance (Ultee, A. 2002). To calculate transmittance, we use the following formula: T=I/IO T represent transmittance I represent incident. IO represents incident intensity. Calculating the different absorbances, we use the following formula. A=-log (T) Whereby T is the transmittance. Calculating absorbance Log-1.41=0.15 Log -7.94=0.9 Log -125.89=2.1 (Lambert, R. 2001). Absorbance given correct to one decimal place This means as the transmittance increases the absorbance decreases hence the transmittance is inversely proportional to the absorbance since the increase in transmittance leads to a reduction of absorbance and a decrease in transmittance leads to an increase in absorbance. To determine the relationship between absorbance and concentration we need to look at Slope of the curve (m) =Y2-Y1/X2-X1 X represents concentration Y represents absorbance. This consequently leads us to the Y=MX+B Which derives another formula: A=?LC A represents the absorptivity From this we find that the absorption is inversely proportional to the transmittance and concentration is directly proportional to the absorbance (Garcia, C. 1994). Discussion The objective of the experiment is to study the effect of different ethanol concentration on the cell membrane integrity by using visible spectroscopy. An increase in the concentration of ethanol results to an increase in the permeability of the membrane hence high absorption results to an increase in the color intensity of the solution, from the results obtained this proved. The absorption by a substance in cuvette is determined by the concentration of the solution. This means that high concentrated ethanol has high interaction between molecules leading to increased absorbance by the solution hence the detection registered a higher absorption than the less concentrated solution. The highly concentrated ethanol (Ethanol 70%) registered high absorbance because there was increased interaction between molecules leading to large permeability of the membrane hence absorption improved due to an increase in the concentration of ethanol. Increase in the color intensity is directly proportion al to the membrane permeability. The cuvette with ethanol at a concentration of 30% has a slightly lower absorbance to the one with the 70% concentration since its molecules have less interaction compared to that of 70% concentration hence B. vulgaris is stronger in the 70% concentration. The ethanol with the lower concentration (ethanol 5%) registers a low absorbance since there is the least interaction between molecules leading to the lowest absorbance by the lowest concentrated solution. The B .vulgaris is not strong compared to the ethanol with 30% concentration. Absorbance is directly proportional concentration. Absorption of solution in cuvette is used to measure the damage on the cell membrane that directly affects the permeability of the cell. Other points to note can be the shape of cuvette can affect light transmittance, the rate at which the beet will be damaged is directly proportional to the absorbance and concentration and the darker the color of the solution due to the damage of the beet the more the absorbance and the more the concentration. In all this absorbance is directly proportional to the concentration of ethanol. The higher the concentration the higher the absorbance and the lower the concentration the lower the absorbance. Limitations When carrying out the experiment the following limitations were encountered, ethanol was flammable and could ignite, steam and hot water may cause burns, equally timing the time allocated by both cuvettes. Remedies This was solved by putting the ethanol away from the sources of ignition, wearing suitable heat proof gloves and opening the water baths carefully. References Ultee, A., Bennik, M.H.J. and Moezelaar, R., 2002. The phenolic hydroxyl group of carvacrol is essential for action against the food-borne pathogen Bacillus cereus. Applied and environmental microbiology, 68(4), pp.1561-1568. Lambert, R.J.W., Skandamis, P.N., Coote, P.J. and Nychas, G.J., 2001. A study of the minimum inhibitory concentration and mode of action of oregano essential oil, thymol and carvacrol. Journal of applied microbiology, 91(3), pp.453-462. Garcia-Ruiz, C., Morales, A., Ballesta, A., Rodes, J., Kaplowitz, N. and Fernndez-Checa, J.C., 1994. Effect of chronic ethanol feeding on glutathione and functional integrity of mitochondria in periportal and perivenous rat hepatocytes. The Journal of clinical investigation, 94(1), pp.193-201. Thompson, I.P., Bailey, M.J., Fenlon, J.S., Fermor, T.R., Lilley, A.K., Lynch, J.M., McCormack, P.J., McQuilken, M.P., Purdy, K.J., Rainey, P.B. and Whipps, J.M., 1993. Quantitative and qualitative seasonal changes in the microbial community from the phyllosphere of sugar beet (Beta vulgaris). Plant and Soil, 150(2), pp.177-191. Agerbirk, N., Olsen, C.E., Bibby, B.M., Frandsen, H.O., Brown, L.D., Nielsen, J.K. and Renwick, J.A.A., 2003. A saponin correlated with variable resistance of Barbarea vulgaris to the diamondback moth Plutella xylostella. Journal of chemical ecology, 29(6), pp.1417-1433. Ultee, A., Kets, E.P.W. and Smid, E.J., 1999. Mechanisms of action of carvacrol on the food-borne pathogen Bacillus cereus. Applied and environmental microbiology, 65(10), pp.4606-4610.