Hnc Case Study Essay - 1133 Words

In this essay I am going to talk about the five stages of life and also demonstrate my knowledge and understanding of the theories of Erikson and Maslow. I am going to apply these theories to a member of the madga family from the case study. There are five stages that we all go through in our life, theses stages are; * Infancy * Childhood * Adolescence * Young Adulthood * Late Adulthood Each of these stages has an expected milestone that most people will achieve; it is not set in stone that you must achieve each milestone by the set age. Life span development should be considered as a gradual unfolding of developmental events. (HNC Social Care page 75).each stage of the development is broken down into 5 strands of†¦show more content†¦Mr MacDonald’s life has taken a dramatic turn and he now has to come to terms with the changes and learn to live with them. He has to look back on his career and realise his achievements and that taking early retirement does not cancel out those achievements, he also has to look back at his parenting and accept that he has done his best with his family and cannot be responsible for how his daughter’s life turned out. Mr MacDonald would benefit from having some counselling sessions so he can talk through these issues and begin to resolve, Mr Macdonald could also attend family counselling sessions with his daughter to allow him to help her. Erikson claims that â€Å"positive resolution results in the individual developing a virtue â€Å"(HNC Social Care Page 78) â€Å"Maslow’s theory is about motivation, without motivation we do very little† (Hnc Social Care page 86). Maslow’s hierarchy of needs has eight levels with each level having to be achieved before we can move on. Maslow would say that Mr Macdonald should be at the self actualisation stage of his life, Mr. Macdonald is now back at stage 1 as his basic needs are not being met, as he is the sole carer for his wife Mr Macdonald is not getting enough sleep, Maslow would argue that for Mr. MacDonald to move on from stage 1 he will have to resolve this issue. Mr Macdonald will have to ask for help in caring for his wife toShow MoreRelatedCredibility Assessment On Twitter Through Development Of A Practical Approach Of Solving The Problem964 Words   |  4 Pagesinformation being disseminated through the internet given that there is no central figure to provide oversight or editorial work on content. This is especially the case with micro blogging websites like Twitter that are being leveraged as sources of information. Researchers have previously established that Twitter can be used in cases of emergency given that it can reduces the time in communication and in turns facilitates mitigation of such events. The challenge in this creative way of improvingRead MoreHead And Neck Squamous Cell Carcinomas Case Study931 Words   |  4 Pagescancers demonstrated copy number alterations (CNAs) in some chromosome regions. This study showed 141 CNAs (amplifications or deletions) and 62 structural aberrations (chromosomal fusions). Although the HPV (+) and (-) tumors contained amplifications of 3q26/28 region, this region poses transcription factors TP63 and SOX2 and the oncogene PIK3CA. Only one EGFR mutation identified out of 279 patients from this study. Somatic mutations were identified, several mutated genes located in the region of CNAsRead MoreThe Relationship Between Two Health Care Professions1438 Words   |  6 Pages At Glasgow Caledonian U niversity entry requirements for a Bachelor of Science (BSc) degree with Honours in Nursing Studies (Adult) is four B’s including English and a science and Nat 5 Maths at C. They will also take into consideration Scottish Wider Access Program (SWAP West Access) and Higher National Certificates (HNC). This course is four years long and 50% of the course is placement based. During placements the student nurses take partRead MoreEssay about Health Care Graded Unit1138 Words   |  5 PagesI am currently studying HNC Health Care and as part of my course I have to complete a graded unit, this will entail three stages; Planning, development and evaluation. This will be carried out while on placement within a hospital setting, within the planning stage I have to choose a patient and assist them with a nursing activity. I have chosen to follow Roper Logan and Tierney twelve activities of daily living the reason for this is that I find it to be the nursing model that is most effectiveRead MoreThe Degree And Nature Of Ethnocentrism That Exists Within Expatriate Communities Essay2113 Words   |  9 Pagesapply it to personal experience as an expat living within a different HNC (host national countries). Through the evolving process of globalisation, the global community grows increasingly interconnected and culturally diverse. Scholars such as Toh and DeNisi (2007) argued that HCNs have the ability to effect the success of expat integration and acceptance, by facilitating the expatriate with cultural and social support. 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It outlines how the cultural differences and diversity of expats in foreign countries in contrast to those of the host nations, work in some cases to ostracize, and isolate the expat from their new community. This reports seeks to outline a strategy to bridge these cultural disparities, between the in-group and the out-group. This concerns the social, professional and everyday environment inRead MoreHPV and Their Relationship With an Oropharynx Cancer Among Males and Why This a New Public Health Concern2255 Words   |  10 P agesAbout 45,000 new cases of head and neck cancers are occurring every year in United States. Among them, estimated 20% are human papilloma virus (HPV) infected cancers. The tonsil, base of tongue and lingual tonsil, other potentially HPV-associated oropharynx, oral tongue, other oral cavity, larynx, and other HPV-unrelated oropharynx are all to be considered to be different part of head and neck cancer (HNC) in the study (Ryerson et al., 2008). 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Focus on what is important and prioritise my work workloadRead MoreElectronic Commerce and Global Impact951 Words   |  4 PagesBTEC Level 4/5 HNC/HND in Computing and Systems Development Assignment 2012-13 Unit 1 – business skills for e-commerce Student Name: | | Assignment: | Assignment 2 – ‘E-Solutions’ – The Impact of E-Commerce | Hand Out Date: | W/B 24 September 2012 | Hand In Date: | W/B 21 January 2013 | Assessor: | Sue Brandreth | Internal Verifier: | Paula Hobday | This assignment brief has been verified as fit for purpose:- IV Signature: IV Date: | Grading

What Influences Have Made Me the Person I Am Today

What influences have made me the person I am? It was a Tuesday afternoon and I was just getting to my psychology class and as usual I was chit chatting with my neighbors in class, Cpl Christie and Fausnight about the things that each of us did this weekend. Just when I had finished talking to Kara (Fausnight) about her weekend our psychology teacher Dr. Douglas walks in. As she is walking in I in my peppy self- personality ask how her weekend went. Dr. Douglas then proceeded to tell me that it was none of my businessÂ…Â….maybe she was having a bad day or was really stressed out or maybe in fact it was none of my business. She also told me that there was a certain thing called boundaries and that I needed to find out what that was. I†¦show more content†¦But like I mentioned before Ive always been ahead of the power curve. So when my teachers told me that I would be placed on a special schedule by going to the 2nd grade for half the day and learn English and language arts and then go to the 3rd grade the other hal f of the day and learn math and science I didnt feel all that scared. Which brings us to the next stage, elementary school. In the elementary school stage a person faces the issues of competence versus inferiority. In my case I already knew I was smart. So as far as myself feeling competent about myself, I knew I could do it or id find a way to get it done. But one thing that I did struggle with was where I fit in. I was more advanced than my friends in the second grade as far as my math and science, and got to go to 3rd grade where I could be challenged. But since I only went for half of the day I sort of felt like and outsider even though I was friends with both groups. This dilemma carried through till I got out in fifth grade. After I went on to junior high I began to hang out with friends that were older than my self so I was introduced to things a little bit earlier than most adolescents are. But hanging out with older people also pushed me into the Adolescent stage of Erickso ns theory. In this stage adolescents deal with the issues of finding a role or a sense of self or identity. They usually look up to other people and draw from them what characteristics that they like or even adopt a wholeShow MoreRelatedLiterary Narrative: What Makes Me the Writer I Am Today770 Words   |  4 Pagesbeen easy for me. For most of my life I have tried to avoid it if I can, but of course I cant avoid stuff like school forever. So for the most part all of my writing has been forced upon me. Even with the help of teachers and some helpful hints from the internet, it never got easier. But obviously I have written before and like anyone else who has written before, there must have been some sort of influence. 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Auditing Assurance Services and Techniques

Question: Discuss about the Auditing Assurance Services and Techniques. Answer: Introduction When carrying out of an audit, the auditor generally classifies audit risk into three parts. These three errors include the inherent risk, detection risk, and the control risk. An inherent risk can be defined as the possibility of incorrect or misleading information in accounting statements. An example includes a situation where the accountants use a larger than normal amount of judgment and approximation. Also, the risk can surface where the accountant uses of a complex financial instrument in the interpretation or preparation of financial reports. (DeLoach 2013, p. 56-60) From the One Tel Case, the management has a duty to ensure compliance in aspects as required by the IAS. Literally, it can be observed that the company prepares and reports its financial reports as provided by the IFRS. Since the company operates in various countries, there is an element of complexity in the reporting. The chances of having a high level of audit risks are so inevitable. Because of the complexity in financial reporting for the parent and subsidiary, the auditor will consider assessing the risks levels for the assignment. In particular, the inherent risks, control risks, and detection risks will be assessed and assigned a specific percentage. The higher percentage in any of the mentioned three will require the auditor to apply other skills he/she possess in establishing an appropriate approach to be applied during the audit. Also, the identification of the audit risk level is important to the auditor in considering whether to accept or reject an assignment. (Chan et al . 2008) All organizations are legally required to prepare their financial reports. The report is essentially required by various parties. The parties include the government, the banks, the shareholders, the creditors of the company and the prospective investors. For instance, the government requires the report in verifying the information filed by the company in the tax systems. And the shareholders will use the report in determining the viability of the investment. The investors majorly rely on the financial ratios in ascertaining the return on the investment. To enhance transparency, the auditor is obligated with perusing various documents to check key aspects of conformity, disclosure, assertions and others in the prepared reports. (Karen 2012, p. 56-63) The paper has started by outlining and discussing possible factors that contributed to an increased inherent risk assessment at the financial report level. Further, the paper has discussed on the factors that can be identified during strategic business risk assessment. In addition, the paper has discussed several inherent risks factors that would have contributed to increased inherent risk assessment at the account balance levels. And finally, the paper has assessed the level of going concern by giving factors supporting the basis of the decision about One Tel company. (Armour 2010, p. 65) Factors That Contributed To an Increased Inherent Risk Assessment at The Financial Report Level As earlier defined, an inherent risk refers to the susceptibility of an assertion about a transaction, account balance or disclosure to be misstated. Generally, the auditor determines the likelihood of the misstatement before establishing the effectiveness of the client's internal control systems. Areas that are exposed to high rates of misstatement are given greater consideration. For instance, the auditor uses a different approach in examining cash balances as compared to asset and inventory entries. The reason for the difference in the used approaches in assessing the inherent risks levels is attributed to the rate of exposure to the financial misstatement. (Flbier et al. 2015) On the case of One Tel Company, the factors that contributed to an increased inherent risk assessment at the financial report level includes the following: discrepancies of the accounting records, unusual relationships between the auditor and the management, lack of management competence, high earnings growth expectations, disagreement over financial reporting, auditors resignation, unusual transactions, transactions which most of the revenue or expense is recognized at inception of transaction, financial results that seem too good to be true, insistence of the chief executive officer to be present at all meetings and complex business arrangements that serve little practical purpose to the organization. (Kinney 2009, p. 83-90) To start with, the discrepancies of the accounting records, signals an element of misstatement of the reports. Such instance creates an attention to the auditor and may intensify the approaches to use during the audit. If the most of the items are affected by the discrepancies, the auditor will have no otherwise but question the fairness, truthfulness and the completeness of the statements. The unusual relationships between the management and the auditor are aspects that compromise the independence of the audit. In fact, the auditor is not required to associate, or accept gifts from the management. Also, he/she is not supposed to have a family, blood or business relationship with the client. These are metrics that are perceived to interfere with the audit opinion. If such relationships exist between the parties, the level of inherent risk on the financial reports will increase. (Karla et al. 2011) The management is required to be competent enough in ensuring true, fair and accurate results are prepared. Lack of management competence increases the assessment of inherent risks in the financial reports by the auditor. Therefore, the auditor basically examines the competence level of the management in assessing the internal controls that will finally give a leeway in designing the audit approach. Also, a disagreement over the financial reporting by the prior auditor signifies the high levels of inherent risks in the financial statements. Based on this, the chances of having high levels of inherent risks in the next financial reports are very high. Therefore, the current auditor will assign a high inherent risk assessment level on financial misstatement before performing the audit. (Lam 2009, p. 65-67) In cases where the auditor finds most aspect compromising the auditors issuance of an appropriate opinion, resignation becomes the only appropriate alternative. For instance, if the previous auditor resigned from office, the current auditor will assign a high level of inherent risks on the financial reports misstatements. Also, the unusual transactions with outsiders signal an aspect of fraudulent. These are transactions that may involve large sums of money and possesses attributes of insufficient disclosure. In such a scenario, the auditor is alerted to give an appropriate assessment on the financial reports. (Krasnov 2013, p. 37-43) Another aspect earlier stated include financial results that seem too good to be true. These are transactions that are perfect in all areas until to lure the auditor in reducing the level of risk assessment. The truth of the matter will be that the auditor examination will unearth cases of misstatement. Finally, the chief executive officers insistence to be present at all meetings can be perceived as an aim to cover a fraudulent activity. The auditor studies the management behaviour in establishing risk assessment levels.(Lindow et al. 2009) Perhaps, the explored factors have been used in the assessment of inherent risk levels. Also, some of these factors can be used during the strategic business risk assessment. The assessment compares the organization capability in relation to its close competitors. For this case, the factors used include the management competence, the earnings growth expectations, transactions for which most of the revenue or expense are recognized at the inception of the transaction, complex arrangements that serve little practical purpose, and more. These factors are classified under strategic assessment because of their ability to address management and operational concerns. (Needles et al. 2013) Inherent Risk Factors That Would Have Contributed To an Increased Inherent Risk Assessment at The Account Balance Basically, the account balances are affected by the calculation, recording, and the adjustment performed on the accounts. Some of the factors that contribute to increased assessment on the account balances include the following. To start with, the incomplete accounts. Here is where the accounts likely require adjustments. Once the auditor notices this shortcoming on the account balances, the need for intensifying the assessment of inherent risks heightens. Also, the complexity of the underlying transactions alerts the auditor. If discovered that the recorded transactions are so complex to require a third eye for understanding, then the need of increasing the risk assessment levels increases. And the vice versa is true. (Lowers 2013, p. 115-130) In addition, the auditor also checks on the account balances if the recordings were originally reached or reached through judgment. If the judgment was involved in determining the account balances, then there are high chances of increasing the risk assessment levels. In some occasion, the auditor may just decide to increase the risk assessment the susceptibility of the assets to loss or misappropriation is very high. Further, the result of the previous audit greatly impacts on the current risk assessment. If the results from the previous audits indicate that many errors were made in recording the accounts receivable and payables, then probably the likelihood of it repeating in the current years is inevitable. Once the auditor realizes it from the previous audit report, then he/she has no otherwise than increasing the risk assessment on the account balances. (Needles et al. 2013) Another evaluation method includes checking the history of the company on inventory pricing. If the company has a history of inventory pricing errors, then the chances of increasing the risk assessment increases and vice versa. The same applies to the company that has a history of inventory cut-off problems. In discovering that the company endlessly suffers such problems, the inherent risk assessment levels increases. Other self-explanatory factors include the management estimates for the provision for doubtful debts have not been accurate over the past, transactions not subject to ordinary processing, the occurrence of unusual and complex transactions at or near the year end, and more. (Bodine et al. 2014) Assessing the Area of Going Concern for One Tel Company Although the company recorded a net loss during the fiscal year ended 2000 but this is insufficient to make us term the going concern as high or low. It is quite obvious that the going concern for the company is medium. In addition, the companys asset base increased during this period, giving a clear indication that the business will effectively continue to operate in the future. Other key factors that likely to affect the decision on the going concern of the company include the size and the complexity of the organization, the nature, and condition of the business, the degree to which the organization is affected by external factors, the information available regarding bankruptcy and staffing issues and the degree of uncertainty. (Lowers 2013, p. 115-130) To sum up, the going concern of the One Tel Company is still stable. Despite the intensified competition on the market, the company can still pick dominate more market areas. And the success will primarily depend on the ability of the management in establishing effective operational and marketing strategies. But for now, it is quite clear that the company will still remain under operation for the unspecified period of time. (Cernius 2012, p. 76-85) References Armour, M. (2010). Internal Control: Governance Framework and Business Risk Assessment at Reed Elsevier, Auditing: Practice and Theory Supplement 6(150), 65 Bodine, S.W.,A.Pugliese, and P.L. Walker. (2014). A Road Map to Risk Management: Accountancy, 10(5), 525-538. Chan, L., James L. (2008). The Structure of Government Accounting Standards: Auditing of government agencies. London: Palgrave- Macmillan, (1)66, 441-445. Cernius G. (2012). The New Role of The Going Concern Concept In Corporate Finance Management. Perspectives of Innovations, Economics and Business, 12(3), 7685. DeLoach, J. W. (2013). Enterprise-Wide Risk Management: Strategies for Linking Risk and Opportunity, Financial Time Prentice Hall, 3(19), 56-60 Flbier RU, Klein M. (2015). Balancing Past and Present: The impact of accounting internationalization on German accounting regulations. Accounting History, 20(87), 342-74. Hare, V.C. (2009) Systems Analysis: A Diagnostic Approach, New York: Harcount, Brace, and World, Inc, 27(43), 23-26 Karen K.W. Li. (2012). School of Accountancy: The Chinese University of Hong Kong. Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Hong Kong Standards on Auditing, 28(6), 56-63 Karla M. Johnston, Audrey A. Gramlin, (2011). Auditing: A risk based approach to conducting a quality Audit. South Western. Cengage learning, 7(21), 25-52 Kinney, W.R. (2008). Information Quality Assurance and Internal Control for Management Decisions: Boston: Irwin McGraw-Hill, 3(22), 87-92 Kinney, W.R. (2009). Research Opportunities in Internal Control Quality Assurance and Auditing: Practice and Theory, Supplement, 20(2), 83-90. Krasnov V.D. (2013). Analysis Of The Factors That Cause Doubt In Going Concern, And Their Impact On The Financial Position Of The Organization. International Accounting, 43(33), 3743. Lam, J. (2009). Enterprise-Wide Risk: Management and the Role of the Chief Risk Officer, Erisk.com, 6(10), 65-67 Lindow, P., and J. Race. (2009). Beyond Traditional Audit Techniques: Accountancy, 65(7), 28-33. Lowers, Timothy J. (2013). Auditing and Assurance Services: New York. McGraw, 24(2), 115-130 Needles, Belverd E.,Powers., Miriam (2013). Principles of Financial Accounting Series: London. Cengage Learning, 23(4), 86-92