My Role As The School Librarian Essay -- eduaction

Ordinary I stroll into my school library with the expectation of impacting an understudy or an educator to peruse another book, utilize another inquiry system, or to work together on a unit of study. My objectives for understudies extend from becoming acquainted with them and their inclinations and afterward controlling the understudy to these new sources or writing. I view the library as a learning lab or, as some in my calling have named it, the Learning Commons. Each morning I welcome somewhere in the range of 50 to 80 understudies who are sitting tight for the main ringer of the day. These understudies are in the library since they have settled on a choice this is their place; a joint for those understudies who are attracted to a dynamic situation that is abounding with learning and conversation. The Library Commons at Olathe Northwest is a characteristic augmentation of the optional library’s customary crucial a computerized world. My library offers a wide scope of components to encourage understudy learning in new and innovative manners. My objective is that this space fits the need of each understudy. Understudies who need to finish a doled out errand that calls for cooperation can meet in the library and plan, talk about and complete their task. Simultaneously different understudies can be scanning for an incredible book or looking on the web for sports scores or prom dresses. The forty PCs in the library offer access for any understudy who strolls in the entryway. What's more, just in the event that more PCs are required, a remote PC can be called into administration. My school library is a lively spot that invites all understudies, there is something for everybody and as the educator bookkeeper I am pleased to state that I tune in to my benefactors and work to accomplish the objective of giving a learning space that fills the requirements of all who enter. The course to air conditioning... ... time together outside of school hours. In my job as the school curator I approach each understudy and educator in the structure. I attempt to arrive at all of these individuals through inventive and pertinent library-based projects. I need the library to welcome all clients through its entryways. I allure the I don’t like to peruse with incredible innovation and PC assets. For the understudies who can’t get enough of the most recent Manga book I will stop at the book shop and get the freshest passage in that arrangement. With respect to, I am tied in with idealizing the community oriented exertion to meet understudy learning. I have set up an atmosphere of regard. Regard for the student, the instructor and the substance material. Understudies truly like the library and my expectation is that they will keep on utilizing libraries as grown-ups and they will be solid supporters for schools and libraries.

Argumentative Essay Example | Topics and Well Written Essays - 500 words

Pugnacious - Essay Example Scriptural Christianity, then again, is a perspective that qualities our morals and ethics to a general standard of good and bad that isn't liable to change after some time (Beach 54). Along these lines, these two contradicting perspectives have two restricting situations on the idea of morals and profound quality. One holds that ethical quality is relative †different holds that profound quality isn't relative. They couldn't be in more noteworthy restriction. We can see the manners by which this perspectives and their thoughts regarding morals/profound quality shape the way of life we live by taking a gander at our past and contrasting it and our present. When this is done, it will be seen that our way of life must come back to religion on the off chance that we are to keep up the upbeat and solid way of life we guarantee to want. Our way of life, things being what they are, has been deviating for a long while, and as of late the issue has gotten progressively genuine from a moral point of view. God is being expelled from about each part of life and being supplanted with other conviction frameworks, for example, humanism or naturalism. The Constitution and the Declaration of Independence were composed by men who trusted in God, men who thought petition was significant, that life was sacrosanct, and that a significant number of our current-day questionable practices, for example, homosexuality and fetus removal, were scripturally and ethically inexcusable. The truth that a couple of our Founding Fathers were deists, instead of theists, doesn't change the way that these archives were composed by and for a for the most part mystical individuals. As per John Adams, Our Constitution was made for a good and strict individuals. It is completely deficient to the administration of some other (Beach 59).â Today, in an y case, mainstream society has overlooked that our country was established, in huge part, on Christian standards, and that the Constitution was composed for a good and strict individuals. We are, of

Emetophobia Causes and Treatment

Emetophobia Causes and Treatment Phobias Types Print Causes and Treatment for Emetophobia By Lisa Fritscher Lisa Fritscher is a freelance writer and editor with a deep interest in phobias and other mental health topics. Learn about our editorial policy Lisa Fritscher Updated on January 25, 2020 Enes Evren / Getty Images More in Phobias Types Causes Symptoms and Diagnosis Treatment In This Article Table of Contents Expand Causes Symptoms Complications Treatment View All Back To Top Emetophobia, or fear of vomiting, is surprisingly common. The phobia can begin at any age  although many adults have suffered for as long as they can remember. Emetophobia may also be related to other fears, such as a fear of food, as well as conditions such as eating disorders and obsessive-compulsive disorder. Causes of Emetophobia The fear of vomiting is often, but not always, triggered by a negative experience with vomiting. Although cases of stomach flu, overindulging in alcohol and food poisoning happen to everyone, it is easy to feel alone. The risk of emetophobia may be higher if you remember vomiting in public or experiencing a long night of uncontrollable vomiting. Some experts believe that emetophobia may be linked to worries about lack of control.?? Many people try to control themselves and their environment in every possible way, but vomiting is difficult or impossible to control. It sometimes happens at times and in places that are embarrassing or inconvenient, which can be highly distressing. Symptoms Interestingly, most people with emetophobia rarely, if ever, vomit. Some sufferers report that they have not thrown up since childhood. Yet they constantly worry that it might happen. If you have emetophobia, you may have developed certain behavioral patterns or even obsessions in an effort to keep yourself safe. You might be most comfortable in a particular room of your home, or even outside. You might sleep with a towel next to you in case you are ill overnight. You probably feel compelled to learn the most direct path to a restroom in any new building. You may be extremely anxious about long car trips. Many sufferers report that they feel safer when they do all the driving. Some are reluctant to carry passengers because they might see them vomit if they cannot reach a restroom in time. Many emetophobia sufferers experience frequent nausea and digestive upsets. These are extremely common symptoms of anxiety and can lead to a self-replicating cycle. You are afraid to vomit, and the fear causes nausea and stomach pain. This makes you feel like vomiting, which in turn makes you more afraid. Research indicates that this cycle may be the result of hyper-vigilant sensitivity to gastrointestinal symptoms and misappraisal of nausea and other GI symptoms.?? Complications Over time, you might develop additional fears or obsessions. Cibophobia, or fear of food, is common among many with emetophobia. You may worry that foods are not cooked or stored properly, which could lead to possible food poisoning. You might begin to severely restrict your diet or refuse to eat until you are completely full. Many sufferers feel that being full can lead to nausea and vomiting. In extreme cases, people might even develop tendencies toward anorexia. Many who suffer from emetophobia develop social anxiety or even agoraphobia, which is a fear of places or situations that might cause you to feel anxious, panicky or out of control.?? You might be reluctant to spend time with people for fear of vomiting in front of them. Alternately, you may be afraid that someone will vomit in front of you. It is not unusual to become highly afraid of other people’s vomit as well as your own. Treatment for Emetophobia Emetophobia can be somewhat complicated to diagnose and treat  since many people simultaneously experience other phobias and anxiety disorders. Therefore, it is important to work with a trusted therapist with a broad range of experience.   Cognitive-behavioral therapy  (CBT) can help you confront your fears and replace your negative thoughts regarding vomiting.?? Hypnosis and relaxation techniques can help to reduce the feelings and symptoms of anxiety. Medications may be indicated in some cases. Find Help From the Best Online Therapy Programs Although it will take a great deal of work, emetophobia can be defeated. There is no reason that your life must be controlled by this powerful but treatable phobia.

My Clinical Experiences Working With My Preceptor - 906 Words

My clinical experiences working with my preceptor thus far have been constructive. She holds strong organizational and leadership skills necessary to interact with stakeholders at all levels within the organizations. My preceptor provided guidance and insight in choosing my project focus, to create another infection control position in the hospital, because I have never performed this function in my management role. Joyce believed the proposing approval for an additional position for the Infection Control Department would be the most beneficial learning experience for my practicum to tie in both leadership and organizational transformation. My preceptor examined my self-assessment write-up and discussed my leadership style, while offering insight of my weaknesses and strengths. Her leadership style combined the various leadership styles as the situation at hand when providing me guidance. She suggested doing a self-reflection of myself to determine these weaknesses and strengths to d etermine my personal goals in becoming an effective leader. She also provided guidance in the development of my goals and objectives to meet the assigned SMART goals. She said that a goal is an overarching principle that guides one’s decision-making, which is literature based. I attended many meetings with my preceptor that offered provided me a better understanding of our hospital’s organizational development through leaderships eyes. The administrative team meeting discussion was based on theShow MoreRelatedClinical Experience Assignment : Clinical Assessment971 Words   |  4 Pages Clinical Experience Assignment # 1 Virender Kaur California State University, Bakersfield Clinical Experience Assignment # 1 An issue that I encountered during one of my clinical rotations at Bakersfield Heart Hospital was between a nurse and a physician. My preceptor and I were taking care of a patient with Marfan syndrome who came the night before with shortness of breath and extreme pain in his whole body. The patient told us that his pain is 9/10, and the pain medicationsRead MoreRelationship Between An Experienced Registered Nurse Essay1218 Words   |  5 Pagesplanned orientation in a specific clinical setting. Smedley (2008) and Ulrich (2012) suggest that the preceptor supports the improvement of practical skills, theoretical understanding, and professionalism in preceptees through direction, leadership, influence and evaluation. Khan, Ali, Vazir, Barolia and Rehan, (2012) showed that knowledge is improved by problem-based learning, skills improved with demonstration and attitude improves with reflection. The preceptor also helps in exposing and socialisingRead MoreReflection of Nursing Student1449 Words   |  6 Pagesthinking about my upcoming clinical placement because even though I have been working as a patient care assistant at Royal Darwin Hospital for a year and had already undergone clinical teaching block for one week . The responsibility of being a nurse is big and much complex than my current job [1.2 Fulfils the duty of care] especially when handling assigned patients. Thus, need to have a good supervision from my clinical preceptor to meet the best possible nursing care to my patient with in my scope ofRead MoreI Am Becoming A Nurse Practitioner Essay1479 Words   |  6 PagesClinical Reflective Going back to when I was a novice nurse, I was nervous, scared, afraid of making medication error, charting errors or fail to recognized patients worsening symptoms. These fears, made me vigilant, focused and kept me on my toes at all times. No matter which part of nursing I ended up as I grew up the from medical surgical nursing to stepdown unit nursing to intensive care nursing, I felt those fears in every step of my growth and they helped me be a better nurse for my pateintsRead MoreThe Importance Of A Nurse Practice Act1509 Words   |  7 Pagesnursing profession but one of the more complex nursing functions for them to comprehend is that of delegation. Delegation is the act of assigning other competent staff members a specific task. Although this may sound easy to do it requires enhanced clinical judgment and accountability for patient care. Since nurses possess specific skills and competence in performing their role they must delegate tasks appropriately. To delegate properly one must understand one’s state nurse practice act which outlinesRead MoreA Critique Of Leadership Style1132 Words   |  5 PagesThis paper is a critique of preceptor leadership methods. I will describe my current preceptor’s leadership style, giving an example of an observed valuable leadership strategy and why I found it to be successful. Shadowed by an example of an observed unsuccessful leadership strategy, how I responded, and a recommended strategy for the situation described. Ending with the type of leader I aspire to be in the future and my final thought regarding leadership. Preceptor Leadership Style First, I willRead MoreThe Novice Nurse : Bridging Gap Between Education And Clinical Practice Essay1442 Words   |  6 PagesThe preceptor assists the novice nurse in bridging the gap between education and clinical practice (Sonya Blevis, 2016). In an NETP (Nurse Entry To Practice), a new graduate is partnered with an experienced nurse who is proficient in teaching a novice. New graduate nurse gets to work in the ward for 1 year and have 6 weeks of orientation phase. Staff nurse introduces the new staff member to the nursing, medical and non-medical team, orientates to the unit and guides until the orientation is completeRead MoreCase Study : Childrens Hospital Labor Delivery Triage 1092 Words   |  5 PagesJuly 11, 2015 Clinical Unit: OU Children’s Hospital Labor Delivery/ Triage 1. What were your â€Å"ah ha† moments? For example: What surprised you? Did you have a moment when practice clicked into place with theory? Did you have a moment when you saw something related to what you had previously only heard about? Did something just click into place and make sense? Describe. This week is my final week. I was assigned to another nurse, Chelsea, at labor and delivery because my preceptor had to trainRead MoreProfessional Development And Lifelong Learning1307 Words   |  6 PagesClark, 2010, p. 38). As a nurse, I continue to assess my current status professionally and personally, as well as plan my professional development for the future. Professional Self-Assessment It was not until I graduated high school and started college that I became completely determined and motivated to continuously improve my future and career. During my senior year in high school, my family underwent a difficult time with the death of my grandfather. He had been diagnosed with cancer and battledRead MoreThe Master s Of Science And Family Nurse Practitioner Distance Learning Program At University Of Cincinnati Essay944 Words   |  4 Pages I am writing to inform you of my interest in the Master’s of Science in Family Nurse Practitioner Distance Learning Program at University of Cincinnati. I have submitted my application with applicable documentation. When I graduated from high school, I had a different career path, which was to become a physician assistant. I obtained my Bachelor of Science from Virginia Commonwealth University in 2006 and then attended Virginia Tech in the fall of 2006 to take prerequisites prior to applying to

The War On Drugs And Its Effects On The Incarceration Rates

The War on Drugs is a term that is commonly applied to the campaign of prohibition of drugs. The goal of this campaign is to reduce the illegal drug trade across America. This term â€Å" War on Drugs† was used during Nixon’s campaign in which he declared War on Drugs during a press conference in 1971. Following this declaration many organizations were created to stop the spread of drugs, like the DEA and Office of Drug Abuse Law Enforcement. Note that Nixon’s approach to this problem was to fund treatment rather than law enforcement. After Nixon’s retirement from office, most of the funding went from going into treatment to the law enforcement. Which militarized the police force giving the officer’s military weapons and gear. With this, the sentencing for possessing drugs was changed as well, resulting incarcerations rates to increase overtime. The increase of incarceration rates started to create many patterns that were soon noticeable. The fundi ng’s that go into the law enforcement has shown to greatly have an affect on the incarceration rates. In the book The New Jim Crow by Michelle Alexander, her main focus was to show how racism and segregation never really ended since the Civil War. Instead of ending they took a new different form. Michelle Alexander supports this argument using a fair amount of evidence. In the first chapter Michelle Alexander notes, â€Å"The valiant efforts to abolish slavery and Jim Crow and to achieve greater racial equality have brought aboutShow MoreRelatedLegislation and Incarceration in United States956 Words   |  4 PagesLegislation and Incarceration (Order #A2068178) The incarceration rate in the United States has steadily risen since 1973, and Franklin Zimring has examined the relationship between penal legislation and the incarceration rate. He has discovered three distinct periods which demonstrate three differences in the way legislation effects penal practices. During the first period in which there was a major rise in incarceration rates, 1973-1985, Zimring asserted that there was no relationship betweenRead MoreHow Crime Affects The Community1536 Words   |  7 Pagesmakes people feel unsafe, especially if they witness crime. Areas where crime rates are above average, residents deal with reduction in housing equity and property value. Gangs especially divided neighborhoods previously built by family’s in their post WWII economic boom. These neighborhoods are now territories in both urban and rural areas. By which, gang activity advocates deviant behavior ranging from prostitution and drug dealing, too human trafficking and executi on style assaults on conflictingRead MoreIs The War On Drugs?1252 Words   |  6 Pagesdiscussing is the War on Drugs. I will discuss the War on Drugs in relation to mass incarceration and to what consequences the War on drugs has caused among people and society itself. I have always been interested by the War on Drugs. However, slowly realizing, I only knew so much about the issue. As I further researched I learned what the term, â€Å"War on Drugs† really means. The â€Å"War on Drugs† is about the prohibition of drugs in society. Therefore, I strongly believe that the Drug War is a very controversialRead MoreMass Incarceration Is Defined As The Imprisonment Of A Large Amount Of People1439 Words   |  6 PagesAt the simplest level, mass incarceration is defined as the imprisonment of a large amount of people. However, that does not tell the whole story. The majority of people incarcerated are minorities, and although mass incarceration began as a system of unjus t racial and social control, today it continues for many political reasons including government grants, swaying voter opinion, and for-profit prison revenue. The United States incarcerates more people, per capita, than any other nation in theRead MoreThe United States Current Drug Policy882 Words   |  4 Pagesstringent illegal drug use policy and the high percentages of its population that have consumed illegal substances. The United States has issued a drug war against millions of Americans who use and sell illegal substances. This war has cost taxpayers billions annually and continues to contribute to an incarceration rate that surpasses any other country (Walmsley 2009). Although, stringent policies have lowered the decline in U.S drug consumption since the 1970’s, the war on drugs in the United StatesRead MoreThe War On Drugs And Mass Incarceration Essay1439 Words   |  6 PagesIntroduction The War on Drugs and Mass Incarceration have been two very well-known topics of society. While these have taken place during the Cold War, there is still a continuance in them today. The impact that has been left on society from these issues have stuck around, while mass incarceration is still of talk today. War on Drugs The War on Drugs not only has many acts that have been in place due to it, but there has been a domino effect with other topics. The War on Drugs has become a complicatedRead MoreThe Effects Of Substance Use And Incarceration894 Words   |  4 PagesState s long and complex history of substance use and incarceration. Some could make a strong argument that our country s battle against substance use has been a misguided, ill conceived, expensive, and discriminatory attempt which produced inauspicious results. The War on Drugs and Deinstitutionalization are two such attempts. This paper will analyze how these policy blunders have formed a strong association between substance use and incarceration, how current practice and research is attempted toRead MoreThe New Jim Crow : Mass Incarceration1347 Words   |  6 PagesHunter Silver Dr. Kendall Smith English 103-4120 10 November 2015 High Incarceration Rates Due to Racism Racism effects the the high incarceration rates according to Michelle Alexander, the author of â€Å"The New Jim Crow: Mass Incarceration in the Age of Colorblindness. This scholar writes about how the civil rights movement has been taken back by the mass incarceration of black Americans in the war on drugs. Alexander also explains how the severe consequences that these black men carry on afterRead MoreDrug Addiction Treatment Vs. Incarceration966 Words   |  4 PagesDrug Addiction Treatment vs. Incarceration: Gaining Insight Regarding the Facts Drug addiction is most often defined as a chronic progressive relapsing cycle in which an individual experiences excessive compulsions in using a mood altering substance despite the consequences associated with the drug. Drug addiction is also considered a disease that affects the brain; which results in a chemical imbalance caused by the abuse of illegal substances. The effects of drug usage can cause long term brainRead MoreMass Incarceration During The United States1322 Words   |  6 PagesMonroe Craver Mrs. Gallos English 3 Honors 30 March 2017 Mass Incarceration in the United States There are too many people in prison in our country and any people in prison today are non-violent drug offenders. The American war on drugs has targeted people in poverty and minorities, who are more likely to be involved in drug use. This has created a pattern of crime and incarceration and â€Å"...[a] connection between increased prison rates and lower crime is tenuous and small.† (Wyler). The prison system

Deception Point Page 87 Free Essays

â€Å"Anything?† Rachel asked. The pilot let the arm make several complete rotations. He adjusted some controls and watched. We will write a custom essay sample on Deception Point Page 87 or any similar topic only for you Order Now It was all clear. â€Å"Couple of small ships way out on the periphery, but they’re heading away from us. We’re clear. Miles and miles of open sea in all directions.† Rachel Sexton sighed, although she did not feel particularly relieved. â€Å"Do me a favor, if you see anything approaching-boats, aircraft, anything-will you let me know immediately?† â€Å"Sure thing. Is everything okay?† â€Å"Yeah. I’d just like to know if we’re having company.† The pilot shrugged. â€Å"I’ll watch the radar, ma’am. If anything blips, you’ll be the first to know.† Rachel’s senses were tingling as she headed for the hydrolab. When she entered, Corky and Tolland were standing alone in front of a computer monitor and chewing sandwiches. Corky called out to her with his mouth full. â€Å"What’ll it be? Fishy chicken, fishy bologna, or fishy egg salad?† Rachel barely heard the question. â€Å"Mike, how fast can we get this information and get off this ship?† 104 Tolland paced the hydrolab, waiting with Rachel and Corky for Xavia’s return. The news about the chondrules was almost as discomforting as Rachel’s news about her attempted contact with Pickering. The director didn’t answer. And someone tried to pulse-snitch the Goya’s location. â€Å"Relax,† Tolland told everyone. â€Å"We’re safe. The Coast Guard pilot is watching the radar. He can give us plenty of warning if anyone is headed our way.† Rachel nodded in agreement, although she still looked on edge. â€Å"Mike, what the hell is this?† Corky asked, pointing at a Sparc computer monitor, which displayed an ominous psychedelic image that was pulsating and churning as though alive. â€Å"Acoustic Doppler Current Profiler,† Tolland said. â€Å"It’s a cross section of the currents and temperature gradients of the ocean underneath the ship.† Rachel stared. â€Å"That’s what we’re anchored on top of?† Tolland had to admit, the image looked frightening. At the surface, the water appeared as a swirling bluish green, but tracing downward, the colors slowly shifted to a menacing red-orange as the temperatures heated up. Near the bottom, over a mile down, hovering above the ocean floor, a blood-red, cyclone vortex raged. â€Å"That’s the megaplume,† Tolland said. Corky grunted. â€Å"Looks like an underwater tornado.† â€Å"Same principle. Oceans are usually colder and more dense near the bottom, but here the dynamics are reversed. The deepwater is heated and lighter, so it rises toward the surface. Meanwhile, the surface water is heavier, so it races downward in a huge spiral to fill the void. You get these drainlike currents in the ocean. Enormous whirlpools.† â€Å"What’s that big bump on the seafloor?† Corky pointed at the flat expanse of ocean floor, where a large dome-shaped mound rose up like a bubble. Directly above it swirled the vortex. â€Å"That mound is a magma dome,† Tolland said. â€Å"It’s where lava is pushing up beneath the ocean floor.† Corky nodded. â€Å"Like a huge zit.† â€Å"In a manner of speaking.† â€Å"And if it pops?† Tolland frowned, recalling the famous 1986 megaplume event off the Juan de Fuca Ridge, where thousands of tons of twelve hundred degrees Celsius magma spewed up into the ocean all at once, magnifying the plume’s intensity almost instantly. Surface currents amplified as the vortex expanded rapidly upward. What happened next was something Tolland had no intention of sharing with Corky and Rachel this evening. â€Å"Atlantic magma domes don’t pop,† Tolland said. â€Å"The cold water circulating over the mound continually cools and hardens the earth’s crust, keeping the magma safely under a thick layer of rock. Eventually the lava underneath cools, and the spiral disappears. Megaplumes are generally not dangerous.† Corky pointed toward a tattered magazine sitting near the computer. â€Å"So you’re saying Scientific American publishes fiction?† Tolland saw the cover, and winced. Someone had apparently pulled it from the Goya’s archive of old science magazines: Scientific American, February 1999. The cover showed an artist’s rendering of a supertanker swirling out of control in an enormous funnel of ocean. The heading read: MEGAPLUMES-GIANT KILLERS FROM THE DEEP? Tolland laughed it off. â€Å"Totally irrelevant. That article is talking about megaplumes in earthquake zones. It was a popular Bermuda Triangle hypothesis a few years back, explaining ship disappearances. Technically speaking, if there’s some sort of cataclysmic geologic event on the ocean floor, which is unheard of around here, the dome could rupture, and the vortex could get big enough to†¦ well, you know†¦ â€Å" â€Å"No, we don’t know,† Corky said. Tolland shrugged. â€Å"Rise to the surface.† â€Å"Terrific. So glad you had us aboard.† Xavia entered carrying some papers. â€Å"Admiring the megaplume?† â€Å"Oh, yes,† Corky said sarcastically. â€Å"Mike was just telling us how if that little mound ruptures, we all go spiraling around in a big drain.† â€Å"Drain?† Xavia gave a cold laugh. â€Å"More like getting flushed down the world’s largest toilet.† Outside on the deck of the Goya, the Coast Guard helicopter pilot vigilantly watched the EMS radar screen. As a rescue pilot he had seen his share of fear in people’s eyes; Rachel Sexton had definitely been afraid when she asked him to keep an eye out for unexpected visitors to the Goya. What kind of visitors is she expecting? he wondered. From all the pilot could see, the sea and air for ten miles in all directions contained nothing that looked out of the ordinary. A fishing boat eight miles off. An occasional aircraft slicing across an edge of their radar field and then disappearing again toward some unknown destination. The pilot sighed, gazing out now at the ocean rushing all around the ship. The sensation was a ghostly one-that of sailing full speed despite being anchored. He returned his eyes to the radar screen and watched. Vigilant. 105 Onboard the Goya, Tolland had now introduced Xavia and Rachel. The ship’s geologist was looking increasingly baffled by the distinguished entourage standing before her in the hydrolab. In addition, Rachel’s eagerness to run the tests and get off the ship as fast as possible was clearly making Xavia uneasy. Take your time, Xavia, Tolland willed her. We need to know everything. Xavia was talking now, her voice stiff. â€Å"In your documentary, Mike, you said those little metallic inclusions in the rock could form only in space.† Tolland already felt a tremor of apprehension. Chondrules form only in space. That’s what NASA told me. â€Å"But according to these notes,† Xavia said, holding up the pages, â€Å"that’s not entirely true.† Corky glared. â€Å"Of course it’s true!† Xavia scowled at Corky and waved the notes. â€Å"Last year a young geologist named Lee Pollock out of Drew University was using a new breed of marine robot to do Pacific deepwater crust sampling in the Mariana Trench and pulled up a loose rock that contained a geologic feature he had never seen before. The feature was quite similar in appearance to chondrules. He called them ‘plagioclase stress inclusions’-tiny bubbles of metal that apparently had been rehomogenized during deep ocean pressurization events. Dr. Pollock was amazed to find metallic bubbles in an ocean rock, and he formulated a unique theory to explain their presence.† Corky grumbled. â€Å"I suppose he would have to.† Xavia ignored him. â€Å"Dr. Pollock asserted that the rock formed in an ultradeep oceanic environment where extreme pressure metamorphosed a pre-existing rock, permitting some of the disparate metals to fuse.† How to cite Deception Point Page 87, Essay examples

Regulation sand factors of audit firms an Example of the Topic Business Essays by

Regulation sand factors of audit firms Introduction Need essay sample on "Regulation sand factors of audit firms" topic? We will write a custom essay sample specifically for you Proceed An auditor or an auditor firm is a certified Chartered Practicing Accountant who is authorized to inspect and investigate financial statements of a company. It is the legal responsibility of an auditing firm to check the books of accounts and financial statements i.e. Trading, Profit and Loss Account along with Balance Sheet and relevant Schedules are in accordance with the principles of accounting and legally complied with provisions of Companies Act 1985. The register of audit firms and information about Audit Firms in accordance with Companies Act 1989, Regulations 1991, shall be kept at the Principal office of UK. The register contains the list of auditors whether a firm or a body corporate and address of each person. Similarly for partnership audit firms, the name and address of each partner is mentioned in the register. Companies remit audit fee for practicing audit firms for each audit conducted during the financial year of business. Every business that is registered under Companies Act 1985or a non-profit organization or any other independently floated business as partnership or a sole proprietorship requires the authentication of an auditor to certify that the business is performing in accordance with the compliance of enactments and practicing ethical business standards. The certification of an auditor is more valuable in terms of financial records for the company as well in fulfilling the government requirements of filing of Annual Reports and other prescribed legal forms. Final auditing is conducted before the end of financial year and only after a thorough verification of accounting records, auditors are expected to sign Auditors Report which is the final evidence. Before final audit, internal audits are conducted which is within the premises of business or administration in order to scrutiny, check and verify for clerical errors and if there are any, a due correction to that extent is made in records. Internal audit is one of the effective measure to prevent any neglected areas of auditing or any miscalculations in accounting before conducting external audit. An auditor is expected to be both professional in conducting auditing and also must maintain a good relationship with the clients. Companies also must disclosure all such relevant information that is pertaining to auditing without concealing any facts in the process of auditing. Even in case of accounting mistakes, a complete explanation must be brought to the notice of auditor, which would ena ble an auditor to make necessary corrections and bring the business to order. Legal penalties and implications of violations are severe in Our Customers Frequently Tell EssayLab specialists: I'm don't want to write my essay. Because I want to spend time with my boyfriend Specialists recommend: Your Academic Success Is Our Goal Help Write An Essay Pay Someone To Write An Essay For You Written Essays For Sale Write My Essay Reviews Companies Act, 1985 and with this fact, a complete and thorough disclosure of business accounting records is required to be submitted to the auditor. Auditing is an important aspect of a business, school, university, social service organization, hospital, restaurant which would bring a scenario and picture of a business or an organization and basing on the result of auditors report, strategies for development are made in organizations. Auditors tell each other that an audit report indicates that they have obtained reasonable, though not absolute, assurance that the financial statements are free of a financial mis-statement and, further, that the level of reasonable assurance must depend on the perceived risk of the hypothetical mis-statement in question. It would seem useful to inform the readers of this interpretation. (Anderson, 1977, p.439) Auditing requires professionally trained people who are thoroughly well versed with accounting laws and practices. Auditing staff must ensure true and fair facts are mentioned in audited statements as per the material facts that are made available for the purpose of auditing. For instance, in audit is conducted for a manufacturing company, a thorough audit of inventory, production and factory equipment apart from workmen salaries and other allowances. There are also risk areas in auditing which have to be prevented by auditing firms and in order to carry out smooth auditing, a good relation must be maintained between accounting staff and auditing staff. The following are some of the best practices that enable audit firms to perform with efficiency. 1. The most important aspect of an efficient audit is the collection data. If CPAs staff has to search for books of accounts, the time of audit would extend lengthening to more number of days and it also increases the auditing fees. In order to use time efficiently, CPAs staff must be assisted by company staff in providing the required data on a priority basis which would be of great help. Appropriate and good communication must exist between board of directors and CPA practitioners keeping the aspects of auditing work. Auditors fee and other auditing related expenses must be debited to the account of company as agreed upon between the board and auditors. It is also important to understand that auditing is a legal compliance of rules provided under Company Law and, it must be performed with due consideration with relevant account information and if the facts and account data is not provided and auditing is not performed, at times, companies would be lead to dissolution of business. 2. Efficient staff contribute excessively to the success of audit firms. Staff who are young and energetic, who possess a sound knowledge of accounting software packages, and who can provide any information that is required in the process of auditing are the strength of audit firms. Further CPA professionals always keep staff who can negotiate, carry good aptitude and communication skills. Audit firms have to touch various companies which consist different working environments and different staff members. Audit staff must build a good rapport with staff of companies and creditworthiness in order to bring reputation to the respective audit firms. The job of auditing is both prestigious and professional with ethic standards. Every document that is related and useful in auditing must be dated, stamped at the time of receipt by auditing staff and even downloading of software or client trial balance, preparation of schedules must carry efficiency and to a certain extent confidentiality mu st be maintained with the fact that, auditing reveals the financial status of a company and it is not appropriate to disclose information to other clients. Auditors are also considered as intermediary officials between companies and shareholders. Investors trust and rely on the auditors report that is certified by Auditors of a company. 3. Planning is most essential while conducting auditing. A time schedule must be prepared and it must be adhered to in order to bring the entire task of auditing to a successful base. Progress on day-to-day basis, completing each task viz., journals, ledgers, trial balance, inventory, bank transactions and statements, profit and loss accounts and balance sheet are the most important documents that require a thorough check before these are certified and published in Annual Reports. If a clarification is required at any place, auditing staff must approach company staff and ask for explanation or a suitable relevant document, in an appropriate manner. 4. Assessment of risk is not low in auditing. Even in spite of the fact that auditors have performed the duty of auditing in a professional manner, the liability does not end with the certification of auditors report. In fact, auditors are liable, even for the mistakes of other audit staff members, if regulatory procedures are not adhered to at the time of auditing. Keeping the future risks also in view, it is important for auditing firms to thoroughly verify all the facts and figures before any final report is signed. With the rise of corporate and industrial sector with access to globalization, UK government has changed some of the accounting and auditing requirements in the Companies Act 1985. These are included in Sl2004 No.2947 The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations. All companies excepting charity organizations, have an option to prepare individual accounts using International Accounting Standards instead of UK GAAP. The companies which are practicing UK GAAP accounting standards have a new accounting option to use fair value accounting for property investment, financial instruments or any living plants and animals. Another new option is, a new provision has been made to make revision in financial statements as applicable in for directors report and annual accounts. The Companies Act 1985 (Accounts of Small and Medium-sized Enterprises and Audit Exemption) (Amendment) Regulations 2004 states that the following are considered as small-sized group. Not more than 2.8 million net (or 3.36 million gross) Not more than 1.4 million net (or 1.68 million gross) medium-sized group For not more than 11.2 million net (or 13.44 million gross) For not more than 5.6 million net (or 6.72 million gross) Audit exemption as per Section 249A of the 1985 Act is amended as Subsections 3(b) and (3A)(b) for 1million; Subsections (3)(c) for 1.4 million Before undertaking audit work from companies, it is important for audit firms to consider whether it is a medium-sized company, small-sized company or a company that is not exempted company from financial auditing. A thorough understanding of auditing regulations and practices is desirable to overcome any shortcomings while conducting audit in companies. The term of auditor expires at the end of every financial year and it is mandatory to elect auditors either at the Board Meeting or in shareholders meeting whichever is applicable depending on the size of the company. Appointment of auditors is a statutory requirement and it must be fulfilled whether by contract period or by voting in companys meeting. The statutory duties of an auditor are detailed in Section 235-237 of Companies Act 1985 and duties have to be carried with care, skill and caution. Conclusion There is every opportunity for litigations, conflicts, scams, misinterpretation and misrepresentation of facts and figures which is why an auditor and audit staff must exercise extra professional care in examining the accounts during the time of either internal audit or external audit. References Alison Leigh Cowan (1992) Big Law and Auditing Firms To Pay Millions in S. Anonymous, Planning for your final audit Changes to Accounting and Auditing Requirements Nashwa George (2005) The Role of Audit Committees in the Public Sector Statutory Instrument 1991 No. 1566 The Companies Act 1989 (Register of Auditors and Information about Audit Firms) Regulations 1991 Understanding the six key factors of audit committee effectiveness Michael Sherer, Stuart Turley (1997) Current Issues in Auditing