Just War Theory as Applied to Operation Just Cause Essay -- American F

Since its inception as a country in 1776 the fall in States has carried a tainted record in suffering clean operations involving regime changes to strain the intent of timely creating a minimally just political community. For example, on one hand the U.S. has been a component of one of the most just, successful, and applaudable regime changes in history when they helped defeat and reconstruct Japan and Germany after fightds World War II. On the other hand the U.S. has been a part of one of the worst and unjust operations conducted in history involving Cuba and the talk of Pigs invasion. Between these two extremes there are many other operations which focused on the goal to change a regime where their excellence has been called into challenge based on one or more aspects of the just war theory. skilful war theory is explained best by author, Brian Orend, and conjures that, sometimes, it is at least morally permissible for a political community to go to war and features a goal to restrain both the incidence and destructiveness of war (Orend, 31). One of these operations where the rightness of the invasion was called into question is Operation Just Cause.Operation Just Cause was the invasion of Panama by the United States in December of 1989. The operation was spearheaded by President George H. W. Bush and its goal was to replace the current leader of Panama, General Noriega, with the rightfully elected parvenue leader, Guillermo Endara. Manuel Noriega had close ties with the United States throughout the years by serving as an informant and asset to the U.S. against the Soviet Union during the Cold War. His efforts included sabotaging the Soviet supported governments in both El Salvador and Nicaragua, which helped reduce Soviet promise in Central America (... ... to war under jus ad bellum, the question must be answered as to whether the United States followed the principles of jus in bello, which is adhering to the right conduct in the midst of ba ttle (Orend, 105). Jus in bello is divided into two types of rules internal and external, and the responsibility of following these rules rests in the hands of a democracys armed forces, rather than its political leaders. Internal rules concern how a state during war should treat its own citizens, while external rules concern how a state should conduct itself in the midst of war regarding the enemy state and its civilians (Orend, 106). In assessing if the U.S. followed the principles of jus in bello, a focus will be situated on the external rules rather than the internal rules because the invasion was not a serious war and was ultimately extra to one day that was limited to Panama.

Abbreviated Qualitative Research Plan Essay

IntroductionLaws governing the administration of maternal(p) processes, vary from state to state within the United States. The U.S. court dodge allows states to enforce paternal sanctions even after they have been definitively determined that a man is not the biological initiate of the babe. (Brott. 2008) Currently, these irregularities regarding composition create rank injustices such as, men who, through DNA footraceing, have been proven not to be the biological father of the child, still beingness force to redress child support even to the extent of being at move of imprisonment should the accuse fail to maintain monetary support. Because of the monetary luck of authorship cases, low income men atomic number 18 at a great risk of experience catastrophic life-circumstances as a result of composition bilgewater. Because of the inconsistency of the varying laws governing paternal support in apiece state, low-income families with already scarce resources are faced w ith instances of caring and providing for a child (believing them to be a blood relative) only to find out posterior that the child was not related.See more Social process essayThe disparities in the U.S. court system regarding writing of low-income individuals has extreme effects on whether children would ever know their fathers, but they also lead to men being involuntarily held financially or legally responsible for(p) for children they did not biologically father a burden that has disproportionate blackball effects on a man with low-income. Dr. Vincent Miller contends Nearly 30% of the tested paternity cases in our laboratory result in an exclusion of the alleged father presented as the biological father. (2010). The mere allegation of a mans paternity, results in the U.S. court system entering financially, as well as criminally binding judgments. Once caught up in the system, a falsely accused man faces a systemic dismantling of his freedom, creditability, and emotiona l stability. brusk Hatley was recently released from jail after serving time for owing prickle child support for a child that was later proven by DNA testing not to be his. (8/11/09). http//www.cnn.com/2009/CRIME/08/11/georgia.child.support/index.html. Currently, on that point are no studies that assess the recovery process of a victim of paternity fraud. After a year in jail, what becomes of a mans employment, family, finances, or mentality? Purpose StatementThis is a qualitative study that will examine the avenues for relief after experiencing the come to of paternity (Creswell. 2009). Research QuestionsIs the U.S. Court system equipped to make tout ensemble a victim of paternity fraud? What are the positive and negative effects of current inconsistent state laws as experienced by the victims of paternity fraud? How do current laws influence the intent to set up fraud?How do current laws encourage the state to abet paternity fraud rather than correcting the results of patern ity fraud? How do current laws result to a culture of unfairness with regard to non-custodial paternal-sanctions? Would standardization of DNA writing testing prevent unfair penalties? Would standardization of DNA paternity testing improve medical history reliability? Could definitive DNA test results provide the basis for legal relief to a man held responsible for a fathering a child in error? What steps must(prenominal) a victim take to seek recovery through the courts What are the costs involved in contesting an incorrect paternity decision? ar there any incentives for the mother to seek correction?Are there any penalties levied on the false accuser?Literature ReviewAnnotated BibliographyBrott, A. (2008, Jul 27). Paternity fraud common. Sun Journal. Retrieved from http//search.proquest.com/docview/378934753?accountid=14872 Child support, money, emotions, and victims of paternity fraud New survey. (2009, Sep 23). PR Newswire. Retrieved from http//search.proquest.com/docvi ew/447485536?accountid=14872 CHRI, S. Q. (2001, May 16). As DNA tests rule out paternity, men work to stop support payments. The Atlanta Constitution. Retrieved from http//search.proquest.com/docview/413895636?accountid=14872 Courts ignore paternity fraud. (2007, Dec 12). The Berkshire Eagle. Retrieved from http//search.proquest.com/docview/379923439?accountid=14872 stupefy takes DNA paternity fraud case to U.S. supreme court. (2002, May 31). U.S.Newswire. Retrieved from http//search.proquest.com/docview/450942550?accountid=14872 Leeds, T. L. (2005). Paternity fraud, the poor persons adoption and the interests of the child. American Journal of Family Law, 19(1), 20-24. Retrieved from http//search.proquest.com/docview/275150869?accountid=14872 compulsory DNA testing would protect a elaborationst paternity fraud. (2001, Feb 28). Washington Times. Retrieved from http//search.proquest.com/docview/409646680?accountid=14872 Research castThe participants of this study will be selected from low-income men actively contesting paternity in U.S. courts as well as custodial parents in order to gain the negative analysis of the phenomenon. (Lincoln & angstrom unit Guba. 1985) The natural reach will be litigants within the State Courts system involved with matter of Paternity. (Lincoln & Guba. 1985) This setting will be relevant to the phenomenon being studied. (Smeaton. 2008) Information will be collected through focus group interviews and surveys. Participants will be pursue via open ended questions regarding their experience. (Sarkar. 2014) The instruments used to measure outcomes will be the investigator who will inquire of the respondents. Researcher will ensure to guard once against individualised bias. (Sarkar. 2014) Research will consist of prolonged engagement to glean excess insight into whether participants in a paternity contest can again regain equilibrium within their lives. (Lincoln & Guba. 1985) Threats to validity will be selection, candor (e xistence of undisclosed extenuating circumstances), instability of respondents cause difficulty in locating them at regular reporting intervals. The results will allow recommendations to be made to improve the paternity process, based on analysis of the selective information collected.ReferencesBiotechnology DNA technology roots out paternity fraud. (2010). smell Science Weekly, , 287. Retrieved from http//search.proquest.com/docview/746790449?accountid=14872 Child support, money, emotions, and victims of paternity fraud New survey. (2009, Sep 23). PR Newswire. Retrieved from http//search.proquest.com/docview/447485536?accountid=14872 Courts ignore paternity fraud. (2007, Dec 12). The Berkshire Eagle. Retrieved from http//search.proquest.com/docview/379923439?accountid=14872 Creswell, J. (2009). Research design Qualitative, quantitative, and mixed methods approaches (Laureate Education, Inc., customs Ed.). Thousand Oaks, CA Sage Publications Laureate Education, Inc. (Executive Pro ducer). (2008). Quantitative methods, an example. Baltimore AuthorLincoln, Y.S., & Guba, E.G. (1985). Naturalistic Inquiry. Thousand Oaks CA. Sage. Mandatory DNA testing would protect against paternity fraud. (2001, Feb 28). Washington Times.Retrieved from http//search.proquest.com/docview/409646680?accountid=14872 Sreeroopa, S. (2014). Qualitative research methods. Media Retrieved from Laureate Education, Inc.

Napoleon’s Buttons

The motivation rump each endeavors goals could have been the use for good, wealth, m unitaryy, or prosperity. The chemistry of the compound is relate to their usage and motive for obtaining them because molecules can control the trade and use of one specific area of the world. Some major molecules that were valued are phenol, Suppression, silk, cellulose, and glucose. Phenols were utilise as antiseptics during surgery to prevent cuts and wounds from getting infected. Suppression, which is rubberize, has been made into countless casual particulars that we use to this day.Silk is one of the most valued fabrics in the world. Silk is very unverbalized to harvest and it is expensive. Cellulose is the main component of cotton. Cotton is cheap and most of our apparel are made out of it today but it has fueled bondage for most of the 18th and 19th centuries. Glucose is our everyday sweetener that is always at hand but this has excessively been a product of slavery during the comp arable time period of cotton. All of these molecules have been valued at some(prenominal) point or another. Each molecule here has been a product of someones endeavor to gain some sort of goal. . Serendipity Is the occurrence and development of events by chance In a happy or beneficial way. A decent majority of chemical discoveries are serendipitous, either by government agency of trying to create artificial chemicals, failing and creating something accidental, or just by plain dumb luck. Most of the discoveries and expansions of intro compounds has to do with luck. One depict of pure randomness is when Christian Frederica Suchbeen spilled a mixture of nitric acid and sulfuric acid on his wifes apron.When he hung it to dry, he had born-again the cellulose in the apron as an internal source of oxygen when heated, it exploded. Phenols also had a high probability in chance. Joseph Leister covered a garb in phenols as an antiseptic which worked almost every time in use. This led t o the cleanliness for germ- unaffectionate techniques In surgery. Suppression, or rubber, Is another discovery with luck by Its side. If a Christopher Columbus hadnt gone to the pertly world and brought back rubber a lot of our everyday Items wouldnt exist.Charles Macintosh also discovered a waste product from a local gas works that could substitute rubber into a fabric. This fabric is a very useful item in our lives, for its waterproof qualities. Wonder drugs have come a hanker way in past couple of centuries, from herbs to pills. Without these painkillers, many would have suffered or even died. Chlorination compounds have kept our food fresh and spoil free for decades. CIFS have refrigerated items across oceans and continents and kept them from rotting, which could have been detrimental to sailors in the 19th century.All of these chemical discoveries had some type of serendipitous involvement in our world for good and beneficial reasons. 3. With great motive comes great respon sibility. In some cases, the men In charge began to neglect their moral power of the Industry. During the process of making silk In the early 20th century, the corporations used claw labor. The children could get in places could not, sanitary or unsanitary. The children got very little or no infectious diseases and had deformed backs.Today in the world, Japanese corporations treat their workers the like low pay and poor working conditions. Slavery was another whopping issue once the trading of sugar began. When sugar plantations began in the new world, we enslaved innocent Africans to work on the plantations. The slaves had to work from the break of dawn money box the sun set. Slaves were beat if they didnt obey the masters rules and they poor living conditions. Today in Africa children are tricked into being enslaved to work on cocoa plantations just as slaves did two hundred years ago.

Emergency Medical service Essay

The purpose of this report is to soci totallyy crush the outset appointment that has already been conducted. This report is divided into two parts, the first part reflects on the matter of the first assignment to identify and disposition significant issues discussed in the assignment. The second part performs a social abbreviation of the place problems of the Emergency Medical Service (EMS) governing by development a number of sources related to the subject.Personal reflection of first assignmentIn the first assignment, my task was to analyse and construct a super C KADS model for an Emergency Medical run (EMS) situated in Netherlands. EMS was go about difficulties in serving the large area around its location in a proper and efficient way. Many efficiency related issues were arising regarding the go of EMS. On abbreviation it became apparent that these difficulties were related to three types of confines that were encountered Patient support GP comer delay Treatment d elayIn determine to overcome these difficulties, some firmnesss were recommended. Analysing real life organizations and qualification recommendations for betterment is not an easy task and relatively new for me therefore, lots of effort was dictate in gathering the relevant information, soul the job descriptions and requirements. Then in depth compendium and thorough study of the working of organization was performed to sink the proper conclusions and the recommendations made were also tested for efficiency and betterment.The cat valium KADS methodological analysis was employed to perform the analysis and resolve the problems regarding the real life info of organizations which was a new concept for me and common KADS requires analysis and modelling to be performed through tables that depict many aspects of organization like problems and opportunities, solutions available and the serve and working of the organization. Application of these methodologies to improve the effici ency of working of an organization and determination solution is different and new but with constant effort I was able to grasp the ordinary idea of application of common KADS and making use of the common KADS methodological analysis tables were used for analysis of EMS organization and solution was found to resolve the difficulties faced by the organization in its working.The character of Ice cream cause study provided by the lecturer went a long way in helping me infrastand the idea of common KADS and how we perform analysis of real life organization data employ the common KADS methodology.On reflection I mystify common KADS methodology interesting to study and I fully understand now the charge of this tool in making in depth analysis of organizations to find solutions for betterment in an organization. Common KADS is an efficient tool to use in group projects for data analysis and to discharge inferences regarding the state of organizations.Social analysisIn the previous assignment Common KADS modelling and analysis was employ to the EMS organization and three problem areas were identified diligent delay, GP reaching delay and treatment delay.In this section we will analyse the in a higher place identified problems and we shall define social theories to gain in depth understanding of these problems. The first problem identified is the patient role delay. Patient delay is the ordinary waiting time of the patient before traffic the GP. This estimated time for the EMS organization is one hour. Reducing this delay can play a major role in decreasing the rate of death cod to patient delay.In Netherlands monarchy brass of rules of government is established where a policy exists in which an individual or a function is in authority and controls all other persons under him in a company or organization. In this situation most people are trained to work under one persons authority without any interference (Davenport & axerophthol Prusak 1997).In th is kind of monarch system of government mechanismed in Netherlands, people often own little responsibility as they are more prone to listening than action. Therefore, most of the people are indecisive in calling the GP even when they feel sick, until they are preferably sure of their ailing condition.This patient delay problem can be solved by starting awareness programs in public to make them take due action quickly and contact the GP when they drop dead ill. According to Nonaka and konno(1998, pp42) the tacit knowledge can be exchanged amid the individuals through a lot of activities such as being together, outgo time and written or verbal instructions which is called the socialization. Moreover, this awareness is considered as a tacit knowledge so it can be imparted to the general public by distributing some teachingal materials and starting some gentility programmes that provide heuristic lessons to the public. As a leave, the people will suffer aware of the danger of waiting too long before calling the GP and how it may affect their health.The disqualifications of the GP to make the right finale at the right time could be the result of the lack of education or the lack of training and experience. To overcome the problems related to poor diagnosing of the GP the EMS organisation needs to recruit more experienced and competent GP staff or train existing GP by arranging different work shops and seminars where the GP could be further improve through the exchange of experience between the staff.The third problem identified during analysis was the treatment delay. In the treatment delay another 25 minutes are wasted before treating the patient after arrival and diagnosis at the hospital unless the patient is diagnosed to have AMI. The reason of this delay can be associated with the relationship between the paramedic and the doctor. As mentioned before, the system of government in Netherlands is a monarchy system. This system is covering all the ta kes of political organisations where the paramedic level comes under the GP level. As a result of this structure, the paramedic examines the patient before the GP as he was with the patient in the ambulance before reaching the hospital.The GP should listen to the paramedics account of patient condition and involve the paramedic in making the treatment decision regarding the patient. To find a solution to this problem the system of dealing with the levels in hierarchical structure must be changed. For example, the EMS should implement the federalism system which involves representative democracy which would help in eradicating the problems faced due to a weak central government and a high level of local autonomy (Davenport & Prusak 1997).ConclusionTherefore after conducting the above reflection on my previous assignment and performing social analysis I find myself better acquainted with the common KADS methodology. It is a quotable tool in analysing and resolving the problems o f any organization. As in the case of Emergency Medical Service (EMS) this tool was helpful in identifying the major delay problems faced by the patients and provided many alternative solutions for the betterment of EMS service available for the patients.

Communication in Individual and Collectivist Societies Essay

How do people in individualist cultures move differently to people in collectivistic cultures? nation in collectivist culturesEach person is encouraged to be an active player or role in society, to function as a whole.The rights, as a whole, trump those of the individual.Rules promote unity, and selflessness.Working with others is considered the norm.Community strength is their main focus.People in individualistic culturesThey promote the I for identity.Strive for goals, initiative, esteem and achievement. license is valued, less motive to help others.Not relying on others is dateed as a norm.Doing things on your own, depending only on ones self.As you were maturation up, in what ways were you re ared to be individualistic or collectivistic? Which taste was the paramount heathenish value of your family? For what I can remember, as a child, I was raised to be more collectivistic but with a little bit of individualistic as well. Growing up with a large, caring and close fam ily, it only came natural to me to fit into the collectivistic category. When you are young you are still leading therefor depend on others to gain knowledge and understanding to learn.One can only view themselves as collectivistic when it comes to being technical when viewing how you were raised. Also, I was conf apply in many friendship groups and multiple sports growing up. I had to learn from others how to play the sport, but once I grew in my skill of that sport, I then depended on myself to get better. So, both collectivistic and individualistic were used in upbringing. But as far as a predominant role, I would have to lean to collectivistic.Explain the connections between these cardinal cultures with the dialectical approach. Which of the six dialectics is the most predominant in assisting people in communicating more effectively in intercultural interactions? Provide examples to support your response.In this article, the two approaches that stood out to me were the c ultural-individual and personal-contextual approaches. Seeing how there were several people in an business line from different cultures doesnt surprise me there was conflict amongstthem. Plus the context-personal vie into each person differently and how they responded. And because of that, each persons cultural background came into play.

Business Law I Chapter 9 Answers Essay

1. Consideration consists of mutual transpose of gains and losses between contracting parties. In the exchange, a gain by the nominate is at the very(prenominal) time a loss to the offeror. The heavy term used to designate the gain that apiece society experiences is that societys legal benefit. Consideration has three characteristics 1) The agreement must require a bargained-for exchange 2)the contract must involve adequate condition and 3) the benefits and detriments promised must themselves be legal. 2. A legal detriment stand be any of the following 1) doing something that one has a legal effective not to do 2) giving up something that one has a legal refine to keep and 3) regaining from doing something that one has a legal right to do. 3. The lawfulness will not enforce an agreement that has not been bargained for. An agreement involves a bargained-for exchange when 1) a promise is do in exchange for some other promise, 2) a promise is do in exchange for an act, o r 3) a promise is made for forbearance of an act.4. A court may scraps to enforce a contract or any clause of a contract if is considers the contract or clause unconscionable, that is, the consideration is so ridiculously inadequate that it shocks the courts conscience. This designation usu all in ally happens when there is a great inequality in bargaining power between the ii parties. 5. Consideration can be a promise not to sue. A promise not to sue, when there is right, or at least the obvious right, to sue, is enforceable when it is supported by consideration. Promising not to sue is forbearance. sufferance of an agreement not to sue, supported by consideration, terminates ones right to continue any lawsuit, presently or on the future, on rail instruction yard described in the agreement.6. There be three ways that the courts can seek to uphold human pledges. The first way involves actual consideration, which occurs when charitable contributions are made on the condition that the promisor be remembered for the collapse by having his or her name inscribed in some way on a memorial associated with the project. Another approach is to use any promissory estoppel or public policy to support the claim. Also, when there is no promise to carry out a specific project, the courts have held each pledge made is supported by the pledges of all others who have made similar pledges. This concept of consideration is used in support of all promises of money for undefined causes.7. If a identificationor accepts as full payment an  add that is less than the amount due, the dispute has been settled by an accord and satisfaction. correspondence is the implied or expressed acceptance of less than what has been billed the debtor. Satisfaction is the agreed-to cloture contained in the accord. Only if the dispute is honest, and the offer to settle made in good faith, and not superficial or trivial will the courts treasure arguments based on accord and satisfaction . 8. The agreements that be enforceable by a court of law even though they lack consideration are a) Promises under seal enforceable in some states for contracts not involving goods unenforceable under UCC for contracts involving goods.b) Promises after discharge in bankruptcy enforceable in most states. c) Promise to pay debts barred by statute of bound enforceable. d) Promises enforced by promissory estoppel enforceable only if offeror knew that offeree would intrust on the promise and offeree places himself in a different and difficult define as a result of that promise. e) Option enforceable under UCC if made by a merchant, in writing, stating the time period over which the offer will remain.9. Promissory estoppel is a legal doctrine that restricts a caller from denying that a promise was made under certain conditions, even though consideration has not been exchanged to bind an agreement. To be effective, promissory estoppel requires that the party making the promise kn ow, or be presumed to know, that the other party exponent otherwise make a definite and decided change of authority in contemplation of those promises. In reaching this doctrine, courts have accepted the principles of justice and fairness in protecting the party receiving the promise from otherwise unretrievable loses. 10. Shopping online is one of the fastest growing market places on record. disrespect its numerous advantages (quick & efficient, comparison shopping, availability of hard-to-get products) , there are many difficulties Cyber-payment option Wide variety of methods. One of the most popular methods is by credit/debit card.Most online sellers will accept the major credit cards such as Visa, Master Card. This type of system protects twain the buyer and the seller. This surgery may become the most acceptable process because most of the times when people buy and sell in  meshing they are dealing with strangers. The online payment process eliminates the identi ty verification problem. This is big because one of the biggest concerns about online shopping is protection. Cyber-Payment Security Issues the ease and efficiency of employ credit/debit cards is frequently offset by the security concerns associated with their use. The US is not up-to-date as the EU in providing selective information and privacy protection to its consumers.The EU Data Protection Directive on with EU E-Privacy Directive guarantee the rights of European citizens while at the same time ensuring the smooth exchange of data among those nation-states that admire the privacy and data protection standards themselves. US corporations that are involved with EU corporations must usher that, despite the lack of legislation in the US, the companies themselves will promise to honor the same degree of protection to data and to privacy as guaranteed by the EU. These guarantees have been labeled the Safe Harbor Principles. They are enforced by the US Department of Commerce. It is best for a consumer to check directly with the US Department of Commerce to determine the true status of a party rather than just relying on the companys blanket avouchment that they follow the safe harbor standards.

Dr Jack Perry Motivation case Essay

This case revolves around Dr. motherfucker Perry, the protagonist, is proprietary dentist clinic. Dr. Perry is a victorious dentist in a small town of Cromwell in Canada. He had purchased the enforce from a retiring dentist and has been successful in his normal considerably. However, he now faces a management problem of motivating his employees who are suffering from offset morale and do not seem to be working as hard as they could to help make up the receipts of the clinic. Dr. Perry, had attended a dental conference in Chicago in 2005, and recalled two approaches to profit sharing which would help in motivating the employees. He now faces the dilemma as to which one of the two leave organizes would be best suited for his practice as selecting a wrong acquit social system could lead to gain de-motivation of his employees.BACKGROUND OF THE CASEDr. knave Perry has managed to belong a thriving dentistry practice in Cromwell which had a creation of only 3000 and served a n additional 7000 people from the surrounding areas. He had little tilt in the path of 3 other dentists. Dr. Perry has sound financials and is witnessing a development rate of 15 % annually. In conformance with industry norms Dr. Perry employs three categories of employees namely, receptionists, hygienists and assistants. At turn over he employs two air division sequence receptionists, two dependable time hygienists, one full time assistant and one fictional character time assistant.His employees were paid their meshs at competitive hourly range prevalent in the merchandise. In addition to their hourly wages, they were have gotn an yearly cash bonus of $400 during Christmas which was well appreciated by his employees. Dr. Jack Perry was quite involved with his stave by regularly discussing their work and honorarium on an informal basis. He offered his employees 3 weeks holidays in a year. As a result Dr. Perry had virtually no mental faculty turnover. Despite the his gentle pass manner, competitive salary and a pleasant work environment, Sandi the receptionist, had conclude that the morale was low among the staff, an observation Dr. Perry had made himself.OBJECTIVESTo study the benefits and drawbacks of the two counterbalance complex body parts , its financial impact on the employees and how they would help him resolve the issue of low morale in the organization. To suggest the best suited pay- complex body part for Dr. Perrys practice which would help him increase his collections by motivating his employees.CHARACTER SKETCH OF DR.PERRYDr. Jack Perry is a dentist who has completed his graduation from an Ontario University dental school in 2011. He was a sole practitioner dentist in Cromwell, Ontario. enough a dentist in Canada was a rigorous process which necessitate a lot of hard work and which included three historic period of study at the undergraduate level, followed by four years at an accredited dental school. Perry was happy with his work as he was self-aggrandising competition to other three dentists in Cromwell. He was doing far emend than his competitors and was proud of the financial success which came along with it. His stock was now out harvest at 15 per cent annually. Perry had created a comfortable and easy going environment at the workplace.He used to have informal meetings with the staff annually to discuss the work and salary. His staffs were addicted three weeks of holiday per year. non only this, but he also allowed his staff to take further unpaid vacation time as long as they rouse provide him with another staff member to handle their shifts. This gave the flexibility to the staff members as this thing made easier for them to spend some time with their families. totally the team plans and organize the Christmas party before Christmas holidays. He used to give cash bonus for their hardwork through with(predicate)out the year. He was a benevolent boss.CASE ANALYSIS1. The master(prenomi nal) reason for the decaying employee morale was the tender growth of the air. Dr. Perrys employees were well compensated at competitive market rank and enjoyed a pleasant working environment. The annual growth of the employment (15%) meant that his employees were make relatively less money than Dr. Perry himself. The current pay structure did not have some(prenominal) provision for any category of employees to get in a proportion of the internet. Every employee has a fixed hourly salary. Thus, a bigger business meant that they felt like slave labourers since they were aware of the increase in the practices taxs and number of patients.2. Dr. Perrys revenues largely depended on the hygienists who generated about 40% of the revenues. Even the receptionists played a vital mapping in adding to the revenue by filling in cancelled appointments. His assistants also contributed by playing the role of nurses by comforting the patients which further helped in patient retention. Thu s it would seem only fair that a part of the profit must be shared with the employees in the form of a variable pay structure.3. As per the conference which Dr. Perry had attended, the first approach of remunerating the employees concentrate on the share of the hygienists only. As per this approach, the hygienists would be paid purely on a commission basis of around 40% of the total dough. The main advantages of this system are It recognises the direct effect of the hygienists trials on the revenues of the practice and rewards them for the corresponding. A 40% commission would be financially more than beneficial to the hygienists take for granted the current level of collections.Also it is forecasted that such a pay structure would result in an increase in the billings by about 13%. The major drawback of this system is that it simply does not completely recognize the contribution of the receptionists and the assistants in the revenue generation of the hard. The pay structur e does not clearly define how commission would be linked to the total earning of the receptionists and the assistants. Also, by making the earnings of the hygienists completely dependent on the revenue, it may lead to dissatisfaction of the hygienists of the collections did not increase.4. The second approach states that the employees should be given a share of the profits at a pre established percentage over and above their hourly wage rates. This method ensured that Some parts of the profits were distributed to all the categories of employees. At the same time since the employees would receive their hourly rates in any case, it would give them a sense of security and eventually help in maintaining the pleasant work atmosphere. However, this method did not distinguish mingled with the categories of employees who contributed more to the revenues than those who contributed comparatively less. This could lead to de-motivation of the hygienists who had a direct impact on the revenue s of the companies.Solutions/SuggestionsFor Hygienist 1. Perrys Clinic should recognise best skilled hygienists. Perry should conduct special instructs for the under seters and bring them to the same level. 2. Targets of hygienists need to be on a similar alignment as that of the firm. 3. Teamwork needs to be motivated through annual bonus.4. Incentives can be introduced to keep the results persistent. 5. The firm should control the cost through effective pay strategy.The above decisions could have the following effect on the hygienists their income would increase the effort put in by an undivided would benefit him/her i.e. every individual is responsible for his/her incentives. Thirdly they would get an opportunity to work with an efficient equal group thereby nurturing each other. For Assistants & Receptionists1. The firm should encourage wage earners to spend time on highly skilled tasks. 2. Decrease interoffice touch about peer pay. Pay should be based on training level. 3. The weekly payroll should be seen.4. Annual bonus would motivate team work and coordination.By implementing these they would have stable pay, little daily rack to up sell services. Their pay easily calculated each week. It would allow them to take time off providing high quality of work.CONCLUSIONSIn the scenario where Dr. Perry business is growing at a healthy rate it is important to incessantly monitor pay structure of the firm and revise it from time to time since remuneration is directly related to the motivation level of the employees.Dr. Perry must transport the pay structure to accommodate profit sharing with the employees in the form of a bonus which would be a percentage of the total profits of the practice, in the case of increased revenues for that particular year. This method is better for the business at this stage because the practice is still in a growth stage. The profits can be divided among the different categories of employees in a number of ways. A drasti c change in the pay structure from fixed to completely variable is not recommended because in case of trim back collections in any particular year, it may lead to lower earnings for the employees. This pay structure can be further revised in the future to increase the profit sharing element in the remuneration of the employees as the firm grows bigger.MANAGERIAL LEARNINGS1. Monetary benefits motivate people to perform better in most cases. It is important for managers to sympathize the link between the pay structure and the motivation levels of employees. Merely high wage rates may not be sufficient to motivate the employees and they must given a fair share of the profits earned by the firm.2. mathematical process linked Variable Pay (PLVP) is a salary component present in most of the MNCs. This keeps the employees motivated to continuously increase their productivity sooner than a fixed salary which may lead to a set back style of working thereby impacting the performance negat ively.3. It is important for mangers to know the contribution of individual employees and different categories of employees and must frame the pay structure in accordance with the same. This would ensure that employees are rewarded sufficiently for better performances.4. tutelage the market standards in mind, pay structures must be constantly monitored and should be revised along with the growth of the firm in terms of revenue earned and the volume of business for employees of all levels.5. Firms disclose their revenue generated through Quarterly/Semi Annual Meets. Managers must make sure that the employees understand not only the revenue aspect of a growing firm but also the increased costs associated with them and therefore emphasise on the need for higher productivity from the employees.

Hotel Management Documentation

USER MANUAL CONTENTS 1. Introduction 2. Getting Started 3. chief(prenominal) Menu 4. Master file Maintenance 5. Payroll Reports 6. Payroll entropy Backup and Re inject INTRODUCTION Confide payroll system is a windows payroll software written in Microsoft Visual Basic (VB. NET). Although dedicate pay system is extremely powerful it is in no appearance difficult to use. The payroll software includes many new features that enable the substance ab substance abuser to do your work easier and faster. In this windows version, user bequeath improve productivity with time saving windows feature.All command stripess and drop menus are throw inically organised in systematic manner that allow for enable user to operate smoothly. Confide payroll is highly respected because of its high performance, user friendly and engageive information integrity. We therefore strive for the best improvement to can customers in terms of quality. These notes, together with the practical you entrust d o during the day, go out vouch that learning to use the system is an informative and useful lie with for you. GETTING STARTED After installation procedure a crosscut moving-picture show is created on the desktop to provide easy access to your program.Double track the shortcut icon to gain access to your Confide payroll system. When you see the log in of import screen appears, you have to type in the train information so that you can successfully enter into the system. 1) Enter your exploiter name in the text street corner provided. Press Tab to die to the next box. 2) Enter your password. The password is case sensitive so ensure that your Caps lock key is on or off as required. chief(prenominal) card Once you have entered your password and tell aparted the payroll required you will find yourself in the Opening menu.Features include 1) A drop de asked list of all the chief program options. Like the drop come out lists in other Windows menus, if a folder has a + in th e box beside it, when you permeate the + 2) A list of the options included in that folder will drop down, while the + changes to a follow SETUP Before attempting to store any employees, you have to enter your company lucubrate. Go to MAIN MENU select FILE and then click on the NEW COMPANY tab the chase window appears Enter all your company expatiate and press the Save button on menubar. PAYROLL STANDARDSTo congealup the payroll standards you go on the SETUP Menu, SELECT Payroll Standards then set your standard hours and days. PAYROLL CALENDAR Under the main menu select SETUP go to PAYROLL CALENDAR then in the textbox enter the 12 runs per year. Set your calendar from January to December. MASTERFILE MAINTAINACE The section enables the user to add, up assignment, delete and mentation employees in the master file. Employee details such as Name, Date of Birth, ID Number, medical exam aid scheme and proceeds of dependents are stored in the Employee File. ENTERING A NEW EMPLOYEE 1.Select Employees from the Confide Navigation bar and double click in all employees, click the new employee Button. 2. The employee data entry screen offers a serial publication of tabs each corresponding to a Page of information about the employee. . 3. percolate on the tab with the details you need to enter and enter the details about the employee in the form presented see example overleaf. PAYROLL ravel To run the payroll, go onto the Payroll menu select Payroll Run. The following form appears select the Process button. You will be asked to backup your data for payroll pre run . characterize your data backup name and SQL path and press OK. PAYROLL REPORTS PAYROLL SUMMARY To view the payroll summary select the + sign on the REPORTS icon on the payroll navigation bar types of reports are shown as shown on the screen below Double click on the payroll summary icon and the payroll summary for the calendar month is displayed. PAYSLIPS To view and print pay slips on the reports me nu double click the pay slip icon and you will be asked to enter the date to be printed on the pay slip and also to select the number of pay slips you want to print and then press OK.The pay slips will be generated automatically. DATA BACKUP Backup A backup is a compressed copy of your data at the moment when you make the backup. get to that you do after a backup is lost if the backup is restored, so that we recommend that a backup is done every 30mins when working on the payroll. Clicking on the payroll on the menu bar and select payroll data backup button will bring up a screen that allows you to back up your data as shown belowSpecify your backup name, the path where you want to store your backup and select OK a message is shown for notification that your payroll data had been successful saved. recompense The option to restore is found under payroll on the main menu, as shown in Fig 2g below. Selecting this option brings up the Data regenerate screen 1) Select the path on whi ch source database is stored 2) Select the SQL server Data Path 3) Select one of the two buttons shown and your data will be successfully restored.

Compare the poems “Hard Frost” and “winter the Huntsman”

Winter the hunter and Hard Frost argon twain meters which have the same settings, twain ar in the season of pass, Hard Frost (HF) was set at the end of over spend and Winter the Huntsman (WTH) was set at the scratch line of winter. WTH is set in a forest existenceness captured by winter and HF is set in a rural, and near habitation. Also the persona in hard frost is completely different to physique depicted in W. T. H. The come across from H. F is that there is tender habitation this is turn up by this cite at every footstep a lilliputian brittle demigod is broken.With the idea of humans being able to run short along side with frost gives me the effect a Christmas card find to the poem. In W. T. H the attribute created by the poem is completely different. The image is a cruel and harsh. The theme is a huntsman hunting level all colour and life from summer. Differences in the poem are continue with the use of personification. In HF frost is depicted as a soldier of the army of winter, try of this is numerous. One particular piece from the poem describes it best, Frost called to water Halt , this personifies frost as some ane who would demand like a sergeant in the army. More aspects of frost being humanlike is in the following plagiarize interns poor tilt. This government agency that he has the power to lock away fish like people in prison cells. In WTH the poem personifies winter as a huntsman, try out of this is this quote is it winter the huntsman galloping, I think that showing winter to be a huntsman is interesting idea. The effect of winter being a huntsman gives me image of a Huntsman hunting bulge the last of the summer, more neat imagery from this idea is that it reflects winter as a season.What is the difference between a figurative and a accompanimentual analogy?It reflects it because winter like a huntsman it is unpredictable and kills animals and plants as head as being a strong season with a few deaths. I have also picked out some evidence of the image of the huntsman being of a cruel nature, this quote shows it well Crashing his cruel whip. My reasons for picking out this evidence is that its key formulate is cruel, normally a huntsman kills for keeping animal numbers humble or for food. Being cruel for no reason has raised help for winter the huntsman enjoying the deaths he causes.The idea of winter the huntsman taking deaths gives him more power than anything in the forest. usher of him having power is in this quote hiding each tree from his brother, this shows that he has the power to wring trees when the huntsman likes. Both poems are littered in figures of speech. One face in hard frost is a mixture of metaphor and initial rhyme this quote is it and tench in water bowls lurk chthonic gluey glass like fish in bowls.The simile in this piece of figurative address is effective because it gives effect of fish trapped in fish bowls the bowls are organise by a un fixed ice in the centre of a pond, giving the comparison of tench acting like goldfish. The alliteration in this poem gluey glass reinforces the idea of the fish being trapped in bowls it does this by the gl sound made when you say the words. The effect is given up because if you say gl it slows down your speaking speed.This is resembling to the situation the fish are in, because the fish are stuck in the bowls and the alliteration slows down your speech rather like glue does to objects. A good example of good figurative language in winter the huntsman is these two sincere words iron glades its dramatic effect is to harness the fact that winter is in the forest. It does this by study a frozen patch sight to a open area made from iron. The writer has chosen to do this because the colour of iron is dull and boring which reflects the grass in the glade.The fact that the grass looks dull gives more effect to image that winter the huntsman is killing of colour. Also iron tough and hard this probabl y indicates that the foothold is frozen solid, another property of iron is that it is shiny, this contrasts with idea that the glade is frozen so that is shines a it. Another piece of imagery generated by HF is a metaphor hangs a dagger from house eaves, this metaphor is comparing icicles to daggers. Using daggers another way do describe icicles gives the effect of a shape material, also daggers are reflective so that reinforces the idea of nappy cold weapon.Use of language in both poems is quite similar except for some types which tend to be different in a few ways. An example of colour used in poems would be one in H. F, it mentions colours (green, black and white) and allows colour to be present in the poem. In winter the huntsman colour is being hunted down, this quote proves this idea and copper leaves fall this suggests that the last of the leaves are gone so there is no more colour. One more of creative language is how harsh the poem is.In Hard Frost people are allowed to l ive, an example of this is at every footstep breaks a brittle pane. The key word in the sentence to give the idea of human habitation is footsteps. With idea of human habitation this poem gives me the image of a Christmas card. In winter the huntsman this is completely opposite, because its more about winter taking over life and being cruel to whats left of life. Evidence of this is as night creeps from the ground hides each tree from its brother this gives me the image that he is isolating the trees so that makes them more vulnerable to the winter.I got the impression he is killing trees and being harsh. This is in the sentence gutter many a mighty branch is torn asunder this means that he is ripping the limbs of the trees making them feel pain. In the end both poems are different in imagery but the best image in my opinion is the one in hard frost because its the Christmas that everyone tends to see. even winter the huntsman is more realistic but it is a image of winter that peo ple dont want to see, because of the holiday of Christmas.

British Government Essay

Evaluate different methods of estimating the received defunctness rate. Do you think that humans will induce a mass extinction on the same scale as the hygienic-favoured Five? Introduction There is consensus in the scientific community that the menstruation massive degradation of habitat and extinction of m both of the Earths biota is singular and is taking place on a catastrophically short multiplicationcale.Based on extinction rates estimated to be thousands of times the background rate, figures approaching 30% extermination of all species by the middle 21st century be not unrealistic, an font comparable to virtually of the catastrophic mass extinction as yetts of the ago. The on-line(prenominal) rate of rainforest desolation poses a profound threat to species diversity. Likewise, the degradation of the marine ecosystems is directly perspicuous through the denudation of species that were once dominant and integral to such ecosystems.Indeed, this colloquium is borde r by a view that if the current global extinction event is of the magnitude that seems to be well indicated by the data at hand, past its effects will fundamentally reset the in store(predicate) evolution of the artificial satellites biota. Robert Whit soak upr recognized an additional kingdom for the Fungi. The resulting five-kingdom system, proposed in 1969, has hold out a popular standard and with some refinement is still used in many works, or forms the basis for vernaler multi-kingdom systems.It is establish mainly on differences in nutrition his Plantae were mostly cellular autotrophs, his Animalia multicellular, heterotrophs and his Fungi multicellular saprotrophs. The remaining two kingdoms, Protista and Monera, included unicellular and simple cellular colonies. liquidation rates in the fossil records The time at which an existence is classified as becoming extinct is when the youngest fossil of its form is found. It is probable that in that respect would have been later examples of the organism present, which were simply not preserve.It is know that some genera have existed for long periods around this time without leaving any known fossil record by the phenomena of Lazarus taxa. It is believed that these organisms were simply not preserved during the time they are missing, or preserved in offshore sediments as yet undiscovered. This may also be the case with many other(a) organisms creating the illusion they are becoming extinct before they are in reality. Ecological Evolutionary Factor affecting the past extinction many another(prenominal) select that human activity caused a large scale of plants and animals extinction.The others claim that human caused extinctions are on a similar scale to those that occurred 65 million years ago at the boundary between the cretaceous and Tertiary eras when most species perished including the dinosaurs. This causes two distinct worries (1) The loss of species will defile humans (2) Quite apart from a ny harm to humans there is a duty to prevent ecocide. tally to Peter Raven (National honorary society of Science) We are confronting an episode of species extinction greater than anything the world has experienced for the past 65 million years.Of all the global problems that confront us, this is the one that is locomote the most rapidly and the one that will have the most sincere consequences. And, unlike other global ecological problems, it is solely irreversible. Different state evaluate this duty differently. Since the purpose of these pages is establish the sustainability of material progress, Ill take the view that although biodiversity is an important amenity, we are mainly concerned with the extent to which losses of diversity are a threat to human progress.One interest fact in the article concerns the effect of an increase in temperature on the north-south mountain range of a plant species, especially of trees. It turns out that the northern determine of a species i s determined by temperature. As that limit is approached the rate of appendage goes to zero. However, the rate of growth of a species does not decline as it approaches the grey limit of its range but remains stable or even increases. What determines a species southern boundary is competition from other species that require senior high temperatures.For this reason the southern boundary of a species is likely to change tardily as its territory is gradually invaded by species liking warm temperature. The onset is likely to begin in gaps caused by logging and various kinds of die-off. According to Lord Robert May (FRS)-Chief Scientific Adviser to the British Government. Hardly a day passes without one being told that tropical deforestation is extinguishing rough one species every hour, or maybe even one every minute.Such guesstimates are ground on approximate species-area relations, along with assessments of current rates of deforestation and guesses at the global total number of species (which range from 5 to 80 million or more. ) While such figures arguably have a purpose in capturing public attention, there is a clear and increasing need for better estimates of impending rates of extinction, based on a keener understanding of extinction rates in the young and far past, and on the underlying ecological and evolutionary causes. Scientists who worry intimately extinctions often agree that the world will reach a new equilibrium as temperature increases assuming it does. However, they worry that the rate of increase of temperature is unprecedented and that species, especially of plants, will migrate northward too slowly and become extinct. Roughly 43 percent of the earths terrestrial vegetated lift has diminished capacity to supply benefit to humanity because of the modern, direct impacts of the set ashore use.This represents 10 percent reduction in potential direct instrumental value (PDIV), defined as the potential to yield direct benefits such as ag ricultural, forestry, industrial and medical products. Capitalizing on the natural recovery mechanisms is urgently needed to prevent further irreversible degradation and to retain the ninefold values of productive land. Differences in extinction rates among groups Estimated Future extinction rates from the species area relations A better way of study rates of complete biota extinction levels has been developed with the analysis of isotopic ratios of Carbon.When life is abundant there is almost completely century-12 within the geological record. Enzymes within organisms, passing into organic matter faster, more efficiently necessitate this isotope, which becomes lithified into rock. At times of lowered biotic activity, such as at an extinction event when a lot of life has been killed, the ratio of carbon-13 within the rocks will be higher as a higher similitude of carbon will be being fixed as carbonates inorganically. inorganic precipitation of carbon does not differentiate be tween the different isotopes of carbon as life does.By analyses of carbon isotope ratios it is then possible to see, by peaks in the carbon-13, at what times there has been a reduction of biotic activity. This is independent of whether organisms present are being preserved or not, and shows at what rates the extinction is occurring. Estimated proximo extinction rates from IUCN red heels juvenile extinction rates are 100 to 1000 times their pre-human levels well known, but systematically diverse groups from widely different environments. If all species shortly deemed threatened become extinct in the next century, then the future extinction rates will be 10 times recent rates.Although new technology provides details on habitat losses, estimates of future extinctions are hampered by our limited knowledge of which areas are rich in endemics. The 2004 IUCN cerise List contains 15,589 species threatened with extinction. The assessment includes species from a broad range of taxonomic groups including vertebrates, invertebrates, plants, and fungi. However, this figure is an underestimate of the total number of threatened species as it is based on an assessment of less than 3% of the worlds 1. 9 million described species. Among major species groups, the percentage of threatened species ranges between 12% and 52%.The IUCN Red List identifies 12% of birds as threatened, 23% of mammals, and 32% of amphibians. Although reptiles have not been completely assessed, the turtles and tortoises are relatively well reviewed with 42% threatened. Fishes are also poorly represented, but roughly a terzetto of sharks, rays and chimaeras have been assessed and 18% of this group is threatened. Regional case studies on fresh water fishes indicate that these species might be more threatened than marine species. For example, 27% of the freshwater species assessed in Eastern Africa were listed as threatened.Of plants, only conifers and cycads have been completely assessed with 25% and 52% threatened respectively. References Robert M. May, arse H. Lawton and Nigel E. Stork. Assessing Extinction Rates Extinction Rate Analysis http//palaeo. gly. bris. ac. uk/Palaeofiles/Permian/rateanalysis. html Restoring the value to the worlds degraded Lands Gretchen C. Daily The future of biodiversity Stuart L. Pimm, Gareth j. Russell, John L. Gittleman ,Thomas M. Brook IUCN Red List of Threatened Specieshttp//www. iucn. org/themes/ssc/red_list_2004/GSAexecsumm_EN. htm References IUCN 2001. IUCN Red List Categories and Criteria Version 3. 1.IUCN Species Survival Commission, IUCN, Gland, Switzerland and Cambridge, UK, pp. ii+30. Parr C. S. and Cummings M. P. 2005. Data sharing in ecology and evolution. Trends Ecol. Evol. 20 362363. Purvis A. and Rambaut A. 1995. Comparative analysis by independent contrasts (CAIC) an apple Macintosh application for analysing comparative data. Comput. Appl. Biosci. 11 247251. Sherwood, Keith and Craig Idso (2003) The Specter of Species Extinct ion exit Global Warming Decimate Earths Biosphere? 2003 September John Lawton and Robert May BIODIVERSITY AND EXTINCTION RATES 17-May-2004) www-formal. stanford. edu/jmc/progress/biodiversity. html

Benign Paroxysmal Positional vertigo

Benign paroxysmal Positional vertigo (BBPV) or cupololithiasis is a general chassis in which the psyche experiences episodes of recurrent and brief postural vertigo and nystagmus (rhythmic rotation of the eyeballs) that tends to fade in clusters. The exact cause of the instruct is non understood wee-weely, but the displaced remnants of the utricular otofannyia (which is a membranous structure be deep down the ear). The condition is alike said to arise due to affectedities in the after part curving canal.It whitethorn be provoked by fixation the typeset of the doubtfulness relative to gravity during guile down, rolling the crack in the get along, bending, titling the taper backward, sleeping or sitting up. The episodes of vertigo unremarkably last for around 10 to 30 seconds. BPPV can involve either the tail assembly curving canals or the lateral pass semicircular canals or both. The condition can occur on iodine side or on either side of the skull. A Poste rior canal BPPV can be converted into a lateral BPPV pursuit re dumbfounding maneuvers. The episodes of vertigo whitethorn take a hardly a(prenominal) months or even years to resolve.The remission and recurrence is often considered to be unpredictable. BPPV is one of the most common dis gear ups in which vertigo is experienced. The incidences may be ab come forward 17 % when a try was conducted in a vertigo clinic. In Japan, the occurrence of BPPV is about 10. 7 to 17. 3 per 100000 new cases every year. However, the actual incidence rate may be much higher as the condition can spontaneously resolve. The condition occurs more often in females comp bed to males. However, in younger privates who often develop the condition following trauma, the male to female ratio is almost equal.The condition more frequently occurs in position cured and elderly someones between the ages of 40 to 65 years. In a consume conducted in the elderly population, it was observed that about 10 % had unrecognized BPPV. Today, BPPV is one of those conditions which can be promptly diagnosed using a specific diagnosis process and treated using advanced techniques. Physiology A lot of studies give been conducted to determine the exact mechanism by which BPPV. In the inner ear, a small organ known as vestibular labyrinth is save. indoors this, a small structure known as semi-circular canals is present.The semi-circular canals are zippo but loop-like structures, containing fluid and hair-like projections. They attend to to determine the movements of straits in a three-dimensional direction. The Otolith also helps to determine the movement of the head relative to the body. In the otolith, certain crysltals of atomic number 20 carbonate are present. In certain conditions, these crystals may start up dislodged into the semi-circular canals. When these crystals get dislodged, it makes the head very sensitive to positional changes. In conditions it is normally not required t o respond, a dizziness-like sensation is perceived.BPPV are of cardinal types, primary or idiopathic and secondary. In primary BPPV, the cause is not known and it accounts for 50 to 70 % of the cases. Secondary BPPV account for 7 to 17 % of the cases and is normally associated with head trauma. When the head is traumatized, otoconia crystals are released into the endolymph. The otoconia crystals are actually calcium carbonate crystals that get embedded in the utricle and the saccule. This occurs bilaterally, resulting in BPPV occurring on both sides. Studies have demonstrated that in 0. 5 to 3. 1 % cases, BPPV is associated with Menieres disease.Recently, it has been found that hemicrania is also closely associated with BPPV. Studies conducted on unhurrieds suffering from migraine when the forbearings were positioned in certain postures, BPPV tended to occur. The exact mechanism between migraine and BPPV is not known, but it is supposed to occur due to spasm of the inner ear. BP PV may also occur following surgery of the inner ear. Once the otoconia crystals get displaced, they begin to stimulate the hair cells present in the posterior semicircular canals. Once this promotion occurs, the individual unbrokenly tone of voices that he/she is in motion.There may also be other etiological factors for BPPV including degeneration of the otoconia membranes, concussion of the labyrinthine, middle ear infection, viral infections of the ear ( much(prenominal) as viral neuronitis), taking bed rest for long periods of time (lying supine for long time), halt of the frontal vestibular artery, anesthesia administration, administration of certain drugs, etc. Symptoms The symptoms of BPPV commonly occur following a period of latency during which the condition initiates, but the symptoms are not felt.An individual suffering from BPPV would develop several symptoms including brief glide paths of flat and/or vertical vertigo, dizziness, light-headedness, unsteadiness, a sense of loss of balance, blurring of vision which develops in association with the vertigo, sickness vomiting, etc. the vertigo is normally felt following rolling on the bed or extending the head backwards. The individual may develop the vertigo when moving the head towards the left or the right wing or both. Whichever side the vertigo develops, that particular side is involved in the vertigo process. The attacks of vertigo usually last for about half a minute or thirty seconds.On repeated testing of vertigo symptoms, it usually diminishes. In some patients, this duration may get extended for about one minute. About 50 % of the patients suffering from BPPV experienced a figure of floating sensation. Following he vertigo sensations, the individual also experiences bouts of nausea and loss of static equilibrium. The frequency of the vertigo attacks vary from one individual to another, ranging from a several episodes in a day to a few episodes in a week or month. Some individuals ma y also be sensitive to movement of the head in any direction.Along with the symptoms, the individuals may also develop several mental symptoms including anxiety, depression, cancer phobia, etc. In certain situations, the vertigo attacks may be life-threatening. Take for ex antiophthalmic factorle a high-rise building construction worker, can put himself in risk of infection of losing his life in case he develops a vertigo attack related to BPPV. Even driving whilst suffering from BPPV is a danger, as the opthalmic field is impaired. The episodes of vertigo can in fact disappear during the hunt down of the disease and suddenly recur. Abnormal eye movements (nystagmus) are also common in BPPV.Serious complications arising from BPPV are rare. One of the potential complications includes dehydration due to constant vomiting which may develop from vertigo. Tinnitus and hearing loss are seldom associated with BPPV. Diagnosis The diagnosis of BPPV is made based on the history, symptoms, signs, physical examinations and symptomatic tests such as your electronystagmography (ENG), videonystagmography (VNG) and Magnetic resonance scans (MRIs). One of the commonest signs of BPPV is dizziness that occurs when the head or the eye is moved, that tends to occur for duration of up to one minute.One of the diagnostic examination purposes utilized to determine BPPV is Dix-Hallpike maneuver. It is utilized especially to diagnose posterior BPPV. The patient is made to sit upright on the bed with the get up/head confront downwards. Then the patient is slowly moved backwards and is taken into a lying position on the bed, with the chin/head moved backwards. Once the patient is taken into this position, nystagmus develops after one to flipper seconds and lasts for about 30 seconds. The nystagmus has initially a light vertical ingredient and thus a strong torsion component.When the patient is moved from the lying with head facing backwards, to the sitting position with the hea d bend downwards, whence the two components of the nystagmus also beings to appear in reverse order. An associated sign with the nystagmus is vertigo which varies depending on the intensity of the nystagmus. The procedure should be repeated with the head facing the right side and the left side to determine the involvement of the posterior canal on either side. In order to determine for lateral BPPV, the patient is made to lie supine on the bed with head upright.Then the head and the entire body are turned to the suspected side of involvement quickly. A nystagmus appears which is horizontal in nature which has very presently latency periods and becomes more and more oblivious when the test posture is maintained. The individual may get fatigued when kept in the lateral position for a long time. In some patients, the Dix-Hallpike maneuver may be positive, but may not in fact experience the symptoms of vertigo. These patients strike to be tested again by repositioning. Electronystagm ography and videonystagmography is utilized to determine the abnormal eye movements.ENG is enabled by using electrodes whereas VNG is enabled using cameras. The individual may feel dizziness during certain maneuvers, and this is studied using ENG and VNG. MRI scans are basically done to determine any brain tumor or lesion present within the skull that could be causing dizziness and vertigo. Gadolinium-enhanced MRI scans can help to determine of any lesion within the skull more closely. Several other conditions such as labyrinthitis, vestibular neuronitis, Menieres disease, etc, need to be ruled out through the process of differential diagnosis. interpositionBPPV can remit spontaneously within a few months or weeks without any treatment. Drug treatment is usually not recommended, as the symptoms can reduce only temporarily and it offers no permanent solution for the condition. In some individual, the adverse affects of certain drugs may worsen the vertigo. One measure that can be a pplied in order to treat vertigo is exercises or provocative maneuvers. The individual take to perform certain exercises in the morning which would cause fatigue and visualize that the symptoms for the remaining portion of the day are within control.Surgery and the canalith repositioning procedure (CRP) seem to the most effective forms of treatment for the condition BPPV. In the CRP procedure, the physician or the audiologist would be performing a series of maneuvers in order to reposition the canalith into the utricle. In the Epleys maneuver, the patient is sedated and mechanical skill thrill is utilized to move the head into 5 different positions. The otolith debris would then be influenced by gravity and would move from their position in the semicircular canals into the utricle. The particle repositioning procedure is done by using a 3 stage maneuver.The physician or the audiologist should have a clear understanding of ear anatomy and the mechanism in which BPPV occurs. The p rolonged position maneuver is utilized to treat BPPV that arises due to involvement of the lateral canals. Studies conducted by Blakley (1994) demonstrated that there were no significant changes in the outcome when the patient was treated with CRP or with nothing. This is because the brain may adapt to the vertigo. Surgery is usually recommended if the BPPV does not respond to maneuvers nor has a multiple recurrence rates.Singular neurectomy involves sectioning the ampullary punk that transmits nerve signals from the posterior semicircular canals to the brain. However, there are also chances that the patient could become deaf. Posterior semicircular canal occlusion involves causing blockage of the semicircular canal lumen in order to prevent endolymph from flowing. When the individual performs any movement, the cupula does not respond. References Epley, J. M. (1992). The Canalith repositioning procedure For treatment of benign paroxysmal positional vertigo. Otolaryngology chieft ain and Neck Surgery, 107(3).Gordon, C. R. Et al (2004). Repeated vs genius physical maneuver in benign paroxysmal positional vertigo. Acta Neurol Scand, 110, 166169. mayo Clinic Staff (2008). Benign paroxysmal positional vertigo (BPPV) Introduction, Retrieved on June 3, 2008, from mayo Clinic Web site http//www. mayoclinic. com/health/vertigo/DS00534/DSECTION=1 Oghalai, J. S. (2007). Benign Paroxysmal Positional Vertigo, Retrieved on June 3, 2008, from The Merck Manual Web site http//www. merck. com/mmpe/sec08/ch086/ch086c. html Parnes, L. S. , Agarwal, S. K. , & Atlas, J. (2003).Diagnosis and management of benign paroxysmal positional vertigo (BPPV). CMAJ, 169(7). Nunez, R. A. Et al (2000). Short- and long-term outcomes of canalith repositioning for benign paroxysmal positional vertigo. OtolaryngologyHead and Neck Surgery, 122(5). Seo, T. Et al (2007). Immediate Efficacy of the Canalith displace Procedure for the Treatment of Benign Paroxysmal Positional Vertigo. Otolo gy & Neurotology, 28 917Y919. Woodsworth, B. A. , Gillespie, M. B. , & Lambert, P. R. (2004). The Canalith Repositioning Procedure for Benign Positional Vertigo A Meta-Analysis. Laryngoscope, 114, 11431146.

Accounting Practice †Pa1 Essay

promontory 1a. 2b. 2c. 1d. 2e. 1f. 2g. 3h. 3i. 1j. 2k. 1l. 3m. 2n. 2o. 3p. 4q. 3r. 1s. 1t. 2u. 3v. 4w. 4x. 1y. 2See more The stages of consumer buying finale act upon essayQuestion 2a. Potential pecker issues connect to the honorarium Erin received in August1) For Erin base on the discipline plyd, Erins vocation with 300 was over(p) in July 2009 and Erin was informed on July 31, 2009. then the digestment Erin received in August is considered as lodge in over in lieu of termination nonice. Therefore, it is receipts fit income and should be reported as physical exercise income in her impose return. But it seems that the meat of $9500 she received is sugar of evaluate tot (her total before measure salary for two moths is $12,000). She should name-to doe with CCC to get a T4 slip so that she go out non be double taxed on $9500.2) For CCC Since the defrayal is related to hold in lieu of termination notice, the correct way that CCC should collect done was to deduct income tax, CPP, EI and provided a T4 to Erin. And CCC should pay EHT on that payment too. But intercontinental positively give the termination pay, CCC failed the duty of withholding the income tax, CPP and EI and paying EHT for that payment. No deductible expenses should be charged on CCCs book.3) For Worldwide It seems that Worldwide withheld $2500 from Erins termination pay (total before tax salary $12000-net paid amount $9500), which might be charged beneath income tax payable and different(a)s deductions per USA tax act. From Worldwides perspective, the payment is deductible expenses. But in occurrence, since Erin is the employee of CCC, the paysheet should be paid through CCC instead of Worldwide. In other word, income tax should be paid to Canada instead of USA.Erin mentioned that the payment was meant to be non taxable since it was in some manner related to RRSP, which give the bounce not be applied to pay in lieu of termination notice. If the severa nce pay or retiring permissiveness were paid to Erin, the portion of payments may be transferred to an RRSP under certain conditions and the amount transferred to RRSP is tax free. But in this case, Erin has done maximum contri exactlyion on her RRSP. Beside, if Erin educateed for CCC more than 5 years and CCCs payroll is at least 2.5 million, or severed the employment of 50 or more employees in six months period, CCC is likewise responsible to pay severance pay to Erin, which is taxable and should be added to salary income. But CCC does not flummox to pay EHT for severance payment.b.memorandaDate xxxx, 2010To EHS analyse managerFrom Ryan O Leary, EHS Kitchener officeSubject New issues for dealvass proposal at CCCDear xxx,Contacted by a colleague from our Vancouver office, I am surprisingly aw be of that some(prenominal) CCCs employees corroborate been terminated and termination payments take on been paid from CCCs lift comp some(prenominal), Worldwide Connections Inc , which is a US company. The employees have been told that their termination was cod to hard specie in in flux problems of CCC. Based on the above breeding and the fact that we didnt notice any unusual things during our ejectvass of 209 T4s for CCC, I would equivalent to draw your attention to how the tuition received might regard the analyse invent and other concerns related to estimable issues.a) First of all, the pull wires risk should be planned full(prenominal)er establish on the pursuance facts CCC should be the one who pays the termination fee and issue T4s to terminated employees but they failed to do so. Instead, their USA name company paid. It might because the precaution has no knowledge of this, which they supposed to have or because they intended to do so. Therefore, the integrity of the management seems to be a problem. Cash hang up problems several employees have been terminated payable to immediate payment come down problems and their USA pare nt company helped CCC to pay the termination payment. It seems that it is the truth that CCC does have problems of hard capital ply. Beside these factors, examining the following(a) monetary ratios would help us to detect the cash fly the coop concernsi. Quick ratio ( current as flummoxs-inventory)/current liabilities it gives a more besotted assessment of CCCs top executive to pay its current liabilities. If a right away ratio is greater than 1.0, then CCC has sufficient cash to meet their short-term liabilities. But low or decreasing quick ratio would be a good sign of cash flow concern. ii. OCF ratio cash flow from operation / current liabilities, this ratio would measure how thoroughly current liabilities are covered by the cash flow generated from CCCs operations. If the ratio is less than 1, it is an indication of cash flow concern and the smaller the ratio is, the bigger the concern.iii. Short-term debt reportage ratio operating cash flow/ short-term debt, th is ratio would measure how headspring the short-term debts are covered by the operating cash flow.iv. The cap expenditure coverage ratio operating cash flow/ cracking expenditure, this ratio compares a companys outlays for its property, plant and equipment to operating cash flow. A appointed difference between operating cash flow and capital expenditures defines free cash flow. Therefore, the smaller this ratio is, the less cash assets CCC has to work with.v. OCF/Sales ratio this ratio, which is expressed as a percentage, compares a companys operating cash flow to its net gross gross r level(p)ue or revenues, which tells CCCs ability to turn bargains into cash. The greater the amount of operating cash flow, the get around. There is no character guideline for the operating cash flow/ gross sales ratio, but obviously, the ability to generate consistent and/or improving percentage comparisons are positive qualities. It would be a concern to see CCCs sales grow without a paralle l growth in operating cash flow. official and prejudicious changes in CCCs terms of sale and/or the collection experience of its accounts receivable leave behind show up in this indicator.b) The audited account risk contracts to be planned to a lower level based on the higher control risk. Therefore, the maculation risk has to be lower to reach the acceptable level of audit risk, which means more samples and substantive offices need to be coiffureed especially on payroll cycle and poises and transactions related to cash flow.c) Potential ethical issues that might affect our audit plan Integrity of CCCs management like I mentioned previously, it is comely doubt for CCCs managements integrity ascribable to the fact that they failed to collect income tax and other deductions for the employees worked in Canada and had their USA parent company paid. The management any intended to do so to try to hide the cash flow problem or lack the knowledge of knowing their responsibility of collecting income tax and pay EHT when they project termination payment. Besides, when the time we did review of T4s, we were not told by the management the termination and payment from USA Company. Therefore, I would like to recommend to interview with the management first to understand what their intention was and move with the higher level of management if necessary. If no correction can be agreed upon or no cooperation from the company, then involve CRA and audit committee. collectible care /competence of our audit team based on the fact that several employees have been terminated and nothing has been found unusual during our T4s review, it seems that collectable professional care and competence of our audit team is likewise confutable. I would like to recommend that not and use more see auditors, but also remind the team that perform the job with due dare to avoid unnecessary undetected mis directions.I look send on to handle the details with youSince swear,RyanQue stion 3a. A Memo to Albert DesrosiersMemorandaDate Feb 18, 2007To Albert Desrosiers, Audit Manager, Morrison and AssociatesFrom Wei Liu, CGA, Audit Manager, Morrison and AssociatesSubject Assessment for monetary government agency and audit at strand Restaurant Suppliers Ltd ( rash)Dear Albert,Upon your request, I have analyzed Primes financial ratios and the balance sheet and reviewed the audit work done by Paul. I would like to discuss the following issues with youi. After analyzed and evaluated Primes financial ratios and the balance sheet, the following are the problem areas that could impact the nature of the audit work required thus need our special attention Inventory it has increase significantly over the past two years, 27% in 206 and 35% in 205. And inventory turnover has dropped 0.6 from 3 in 205 to 2.4 in 206. It is an indication of either luxuriant inventories or in legal buying or misstatements of military rank in inventory. all-important(a) procedures would be required to let sure the assertions of existence, valuation, ownership are pretty presented. Performing test counts of inventory should be done more cautiously. Accounts receivable It increase 8.7% in 206 and 43% in 205. And receivables turnover has dropped 0.4 in 206 and dropped 0.6 comparing to industry sightly. Meanwhile, the bonnie collection period has increased 16.8 days, which increased 21%. However, sales unaccompanied increased 1.3% in 206. All of these indicated that the collection of accounts receivable is questionable and Primes credit policies might not be in effect(p) or the quitance for bad debt is not adequate. Therefore, more positive impediment of accounts receivable might be necessary to vouch the existence and valuation review allowance for doubtful accounts to manipulate sure whether it is adequate review aged AR report review credit and collection policies perform cut-off procedures and so on. Sales raze though sales have increased in 206 by 1.3% and 16% in 205, but net income dropped significantly by 47% in 206 and 0.3% in 205. And gross margin has dropped 4.5% in 206 and 8.9% lower than industry average. Net margin has dropped by 2% in 206. When interest expenses are lower than prior(prenominal)s years due to lower bank loans and mortgage and term loans and other operating expenses has no signs of increase, the reason for higher sales but a great deal lower net income (before tax) are focused to equals of goods sold. Again, we need to take extreme cautions to make sure that existences, valuation, ownership of inventory are more or less presented. On the other hand, more procedures need to be done to make sure the revenue recognition is reasonable. Cash flow/accounts payable-inventory it has no balance recorded on the balance sheet for cash. Even though Primes current ratio is 1.19, but quick ratio is plainly 0.65. Even worse is that accounts receivable is not dependable due to likely collection problem or overstate ment. Accounts payable-inventory has increased 37% in 206, plus other current liabilities, Prime is facing a monstrous cash flow problem. The significant increase in Accounts payable-inventory pointed out over again the problem of inventory, either excessive inventory has been obtained or ineffective buying has been happening. Substantive procedures should be performed cautiously on accounts payable-inventory to make sure its valuation, existence. Positive bank confirmation should be obtained. Income tax payable/future income tax liabilities income taxpayable has decreased 81% in 206 but future income tax liabilities increased 4.7%. In total, it decreased 40% while net income decreased 47%. Examining the com put upation is necessary to make sure fair presentation of these two figures.ii. With respect to Pauls recommendation regarding the audit report, I have the following different opinions I dont agree that Paul loped subsequent yard accumulation to Primes accounts receivable an d inventory. From serving I depth psychology of financial ratio and the balance sheet, we know that Prime has a high control risk in accounts receivable and inventory, therefore, we can not restrict subsequent evidence accumulation. Controversially, sufficient evidences need to be stash away to allow the audit risk lower to an acceptable level. Paul concluded from what he could observe that natural control were present and appeared to be operating as intended. This is not correct. First of all, internal control has to be tested whether we rely on it or not. Secondly, Prime only did review engagement for prior years and never be audited. And an audited financial statement is needed for Primes loan approval process thus the management has the motive(prenominal) to manipulate the statements to get the loan. Plus concerns showed from their financial ratios and balance sheet, including high increased inventory, AR, AP, cash flow problems, all of these facts indicates that we are faci ng a node with high control risk and inherent risk. Internal controls have to be tested. Paul concluded that changing of LIFO account from FIFO has no big impact on income statement and balance sheet due to consistent inventory cost over the year. That is wrong. The inventory was increased significantly over two years, which means the cost of inventory in 205 could be in truth different comparing to 206. more than importantly, if LIFO is allowed used in 206, a retroactive procedure need to be done for previous years financial statements. Paul instructed the other assistant to ensure that goods shipped in the last fewer days of the year were recorded in sales. The shipped goods to customers is not the only criteria that we can recognize the sales. We need to make sure other criteria also presented, such(prenominal) as the amount can be measured and collection is reasonable assured or an allowance of bad and doubtful accounts is properly set up. 10 confirmations for AR have been se nt out. I am not sort of sure what this minute are based on. But if it is effective a random number, no sample size and materiality was put into consideration, it is not appropriate number. Paul believed that testing was sufficient for him to issue categorical audit opinion. Based on all above mentioned disagreement, this conclusion is sure too early to make. More substantive procedures need to be done. Evidences collected so far is not enough to make conclusion.iii. Other issues Without license from Mrs.Ruenstein, who is the owner of GoodFood Manufacturing, Paul showed Marvin a copy of GoodFoods financial statements and sure him about Mrs.Ruensteins plan to retire. This is violation of confidentiality policy. I think we should indicate Paul and inform GoodFood as soon as possible and explains the particular. Even though it might benefit the both parties, we still need to pose for GoodFoods complain/lawsuit.I look forward to hear from you and discuss more in details.Sincere ly,Wei Liub. Prime should consider the acquisition of GoodFood mainly based on the following facts They are in the same industry but focus on different customers. By acquiring GoodFood, Prime can expand its business into larger restaurant market. Primes watertight sales team has been successful in generating leads to attract bare-ass customers. Therefore, it meets Mrs.Ruensteins desire to invest additional effort to build up sales levels. GoodFood has plenty of excess capacity that can compensate Primes shortage of cash flow and other capacity.The concerns about financing the buy Prime might have difficulty to obtain a ample term loan to finance its purchase based on its current financial position. Even though Prime has increased sales in 205 and 206, but net income has dropped 47% in 206. It has large and increased current liabilities but has no original cash flow to depend on. Inventory is excessive, and ARs average collection period is dropped. Return on total equity h as dropped to 6.7% from 13.6% due to big drops in net income. All financial information is negative and can not support its financing request. However, if Prime can assume the storage constraints and change back to FIFO accounting, it might be a big difference. Its cost of goods sold would dropped and net income would be increasedQuestion 4A Letter to mount of DirectorsWei Liu, CGAXxx Audit and consulting dissipatedBoard of Directors,Townsville Recreation Centre (TRC)Date December xxx, 2009Dear Board members,It is my great pleasure to be in the position of providing my opinions regarding the creation of TRC and coming(prenominal) transfer of the un expert facilities from the municipality to TRC. The following you will find the discussions related to that and other issues requested by you, including the proposal for the social media site. Creation of TRC and transfer of the recreational facilities from the municipalityo As what we all understand, the purpose of creating ano ther self-directed level-headed entity, TRC, is to getting better information for decision making to offer a wider range of lessons and activities on a cost-effective basis. It is agreed that Townsville would transfer not only all existing properties of the recreational content operations and any related debt, but also all employees of the recreational centre. Therefore, from the financial perspective, TRC will record all transferred properties at fair value, record all related debt for remaining balance per banks confirmation, including unpaid accrued interests. A deferred capital contribution would be used to reflect the depoting from Townsville.As for all employees beingness assured that they would still be qualified for bonuss as well as wellness and insurance policy coverage, the mature need to make sure the details of the pension plans need to be discussed and prepared to outfit old employees and new employees and make sure the pension policies and procedures as wel l as health and insurance coverage policies and procedures are in place. It is better off for TRC to consider only offering the defined contribution pension plans to employees instead of defined benefit plans since the first one is less cost and less burden on TRC. The cost to cover the pension plans and coverage should also be planned and budgeted. Accounting policies, format of the financial statements, and information necessary for decision making o After transfer, TRC would be an independent non-for-profit legal entity. Therefore, all accounting policies need to be compliance with GAAP-general accepted accounting principles from CICA Handbook. PSA (Public sector accounting) Handbook will not be appropriate any more. TRC should determine and disclose which method is used for revenue recognition, either deferred method or the restricted fund method. The restricted fund method would be more suitable in TRCs situation since TRC receives subsidies for low-income individuals as restricted documentation. Separate reporting on this restricted funding would be benefit for users, including Townsville to better understand the statements. And other significant accounting policies, such as accounting for capital assets and donated materials and services, use of estimates etc.should be persistent and disclosed.o As for the format of financial statements, according to the GAAP, normally it take Statement of financial position statement of operations statement of changes in net assets statement of cash flows.o Information necessary for decision making the display board should obtain information not only from financial perspective, such as summary on TRCs financial position, implication of current economic, governments budget plan but also non financial execution reports, such as whether TRC would be actually offering more lessons and activities on a cost effective basis. Requirements of the information applied science dusto Although it is costly to invest a new information governing body, but without it, it is much harder to produce useful and more reliable information to assist management operations effectively and efficiently. The new information system should not only record basic accounting information, but also produce information, like costs and revenues preparation between budgeted amount and actual amount required funding reports data for performance measurement etc. Also the board should ensure that policies and procedures for data integrity and security, IT supports, training for skilled personnel are all in place. Implications of the change in employmento As part of transferring agreement, all current employees of the recreational centre will become employees of the TRC and they will be still eligible for pensions and health and insurance coverage. Therefore, all income tax, CPP and EI have been contributed will be considered as contributed under TRC. For those employees who are nearly retiring, they can chose move the ir pension plan to TRC or leave it. And they can start to withdraw once their age reached to the defined age in the pension plan. Independent contractors and employeeso From the taxs point of view, making a distinction between independent contractors and employees is very important since for independent contractors, they are responsible for reporting business income for their tax return. TRC has no responsibility to withhold income tax, CPP and EI for them and do not have to provide same benefits to contractors as employees have. TRC also do not pay EHT for amount paid to independent contractors but need to pay EHT for remuneration paid to employees. o The factors to consider for distinctions between independent contractors and employees Controls Generally, in an employer-employee relationship, the employer controls, directly or indirectly, the way the work is to be done and the work methods used. But the contractors controls if he/she has the right to hire or fire, and decide where , when and how the work will be done. Ownership of tools if it is employer-employee relationship, the employer generally supplies the equipment and tools required by the employee also employer covers the cost of repairs, insurance etc for using of tools. Chance of profit/risk of loss the employees are entitle to his or her full salary or wages regardless of the financial health of the business, the employer alone assumes the risk of loss. But for contractors, all risks are his/hers. consolidation or organization test the tasks performed by employees form an integral part of the business but tasks performed by the independent contractor merely being accessory to the business. Revenues TRCs revenues include subsidies provided by the Townsville, membership fees, registration fees and renting fees. To maximum the revenues, I would like to recommendo Subsidies from the Townsville to be eligible to get the funding, TRC will have to provide complete listings of names, income levels, an d subsidies provided. This information has previously been tracked through Townsvilles accounting system. Therefore, TRC could use the same system and maintain the same reporting to ensure maximum subsidies funding.o For memberships are provided free of charge to families below a specific income level, the membership fees are actually covered by subsidies funding, revenue should be recognized even through the funding not yet received and fund receivable from Townsville could be set up.o Registration fees under the municipalitys management, often the lesson was run at a loss due to under registration or a higher than anticipated number of subsidized registrants. Therefore, the board should enforce the management in TRC to implement a better budget system to budget the registration fees and number of enrolment. The board and the management should work on strategies of getting more people to sign the lessons and activities. Meanwhile, TRC should consider orbit up a policy that m aintains the right of cancellation of lessons/activities in the case of enrollment not covering the cost.o Rental fees rental of the facilities is scheduled only around the times that the facilities are open to members and the general public, thus the rental income is limited due to time restraints. The board should consider a plan to expand available time for rental and fully use the facilities to maximum the rental income. Performance measureso I understood that TRC would evaluate employees performance partly based on measures that are reflective of the foreign mission statement objectives. Therefore, the board should be provided with performance reports that can help you to define the mission statement objectives have been met. The list below should be considered for performance measures The number of lessons/activities offered The type of lessons/activities offered The number of attendants for each type of lessons/activities newly developed lessons/activities offered Attendan ts for new lessons/activities Number of individuals received subsidies Type of lessons/activities offered to low-income families Cost and revenue for each type of lessons/activities. Internal controls for Casho It seems that the internal controls for cash were not quite adequate due to the fact of theft of cash. To ensure this not continually happening in TRC, the board should make sure better internal control polices and procedures for cash management are in place, such as segregation of duties for collecting and recording and bank reconciliations more frequent cash deposit proper authorizations, etc the board should also make sure the death penalty of the controls will be happening. Auditor for TRCo According to Canadian auditing standard, we can not accept audit engagement if we provide non-assurance services, such as accounting and bookkeeping services valuation services internal audit service financial information systems design or implementation services. Based on the fact t hat we are now providing the consulting services not relating to those, we will be able to provide audit service to you. As for the fees schedule, we need to follow a standard fee schedule. Proposal of the social media siteo The social media site provides many benefits for TRC to expand. While building up the site is necessary, many things need to be taken into consideration, especially when it is related to confidentiality and safety of information. It is not appropriate to publish the lists of all people being subsidized because it might violate the confidentiality policy also to be able to keep the information collected safe, including clients credit computer menu number, the site has to be maintained under certain security to ensure data security. Besides, the board need to make sure whether there are skilled or enough personnel to maintain the site. More importantly, the board need to evaluate the overall costs to make sure that TRC does have the capacity to run this media sit e in a cost effective manner.If you need more clarification, please feel free to contact me. I would be happy to discuss more details with you.Sincerely,The end of concession 8