Board of Directors

Describe at least six recommendations that you would make to improve the effectiveness of today's boards of directors. 1 I would require the board of directors degree of Involvement In strategic management be active participation (approves, questions and makes final decisions on mission, strategy, policies and objectives) or be that of a catalyst (takes the leading role In establishing and modifying the mission, objectives, strategies and polices).This would ensure that the board of directors takes a hands on approach (Wheeled, p. 47). 2 I would require the board of directors to set corporate strategy, overall direction, Nilsson or vision for the company. This needs to come from the board of directors. They need to set the standard. 3 I would make the board of directors responsible for the hiring and firing of the CEO and top management. This is an important role and must be mandated from the board of directors. Keeping the right CEO in position and keeping top management in place is extremely important (Wheeled, p. 45). 4I would make the board of directors responsible for controlling, monitoring, or supervising top management (Wheeled, p. 45). The guidance that the board of directors provides is much needed and top management will follow the boards lead. 5 Corporations inside the united States usually have 2 insiders and 8 outsiders that make up the board of directors (Wheeled, p. 48). I would have at least 5 insiders and 5 outsiders make up the board of directors. This would make the makeup of the board of directors more even. 6 Of the 5 insiders, I would allow 2 of them to be company employees that sit on the road of directors.These employees can bring an inside look at what is happening from the employees point of view to the board. Of these six suggestions, I would select number 1 as the most important. I would require the board of directors degree of Involvement In strategic management be active participation (approves, questions and makes final decisions on mission, strategy, policies and objectives) or be that of a catalyst (takes the leading role In establishing and modifying the mission, objectives, strategies and policies). This loud ensure that the board of directors takes a hands on approach.Board of Directors By bias]Nanette I would require the board of directors degree of involvement in strategic role in establishing and modifying the mission, objectives, strategies and policies). Mission or vision for the company. This needs to come from the board of directors. Corporations inside the United States usually have 2 insiders and 8 outsiders that require the board of directors degree of involvement in strategic management be strategy, policies and objectives) or be that of a catalyst (takes the leading role in

Move and Position Individuals in Accordance Essay

Learning outcomes: There are six learning outcomes to this unit- 1. Understand anatomy and physiology in relation to moving and positioning individuals 2. Understand current legislation and agreed ways of working when moving and positioning individuals 3. Be able to minimise risk before moving and positioning individuals 4. Be able to prepare individuals before moving and positioning 5. Be able to move and position an individual 6. Know when to seek advice from and/or involve others when moving and positioning an individual Question- (1.1) Outline the anatomy and physiology of the human body in relation to the importance of correct moving and positioning of individuals Answer: The study of the human body is divided into two sections called anatomy and physiology. Anatomy is the study of the structure or parts that make up the body, whilst the physiology is concerned with their function of cells, tissues and organs of the living organism. The anatomy and physiology of the human body explains that muscles are attached to the skeleton. They work like hinges or levers to pull or move particular joints when a muscle contracts, pulling the joint in the direction it is designed to move. Parts of muscles move antagonistically, that is, when one contracts, its opposite member relaxes to allow movement. Muscles can become slack, making movement slower and more difficult because increasing age and less use of the muscles. (1.1) (Continued) The brain give command in order for the muscles to move. Single nerve cells in the spinal column called motor neurons form a long very thin extension of the single cell, called an axon. When an impulse travels down the axon to the muscle, a chemical is released at its ending. Muscles are made of long fibres connected to each other lengthways by a ratchet mechanism that allows the two parts of an extension ladder to slide past each other, overlapping each other more, so that the muscles get shorter and fatter. When the impulses from the nerves stop, the muscle fibres slide back to their original position. In relation to the importance of correct moving and positioning activities, it makes the muscles not to be fractured. Correct moving and handling or positioning will make the muscles not to strain or sprain. The individual and carers will not experience pains and discomfort. For example, the elbow and knee joints have limited movement; trying to extend these joints beyond their range can cause painful damage to the joint. Also need to understand that elderly people are not as supple as younger people and even if they do not suffer movement restriction through a medical condition. They bruise easier too and so great care has to be taken when handling, moving and positioning them especially when assisting them to sit up or when using the hoist strap. Failure to follow the care plan and any presenting conditions can lead to causing the individual injury, pain and discomfort. It may also lead to legal action being raised. Question- (1.2) Describe the impact of specific conditions on the correct movement and positioning of an individual Answer: There are a number of conditions that can impact on moving and positioning of individuals, these include arthritis, Parkinson’s disease, cerebral palsy,  stroke and amputation of limbs. Below are some of the problems that may occur with such conditions. Arthritis – Arthritis suffers will often have stiff and painful joints and frequently a limited range of movement within the affected area. Parkinson’s disease – Parkinson’s suffers may have limb rigidity and slower reaction times. Cerebral palsy – Cerebral palsy suffers may have contracted muscles and/or joints that may lead to rigid limbs. Stroke – Stroke can lead to a permanent weakening down one side of the body, for instance one arm or leg stronger than the other. This needs to be taken into account when weight bearing or moving as to avoid putting unnecessary pressure on the weak side. Amputees – Loss of a limb, be it either upper or lower can affect people ability to mov e independently so care must be taken to when moving people with amputated limbs. Support worker communication is very important in order to correctly moving and positioning the service user with any of the above condition. Question- (2.1) Describe how current legislation and agreed ways of working affect working practices related to moving and positioning individuals Answer: Legislation that is relevant includes the Management of Health and Safety at Work Regulations which introduced the requirement for risk assessment, risks when moving and positioning individuals must be assessed, acted on and reviewed. Also all staff must be trained in moving and positioning individuals. The Lifting Operations and Lifting Equipment Regulations (LOLER) introduced the requirement for employers to provide lifting equipment that is safe to use and maintained and staff must also be provided with training. The Manual handling Operations Regulations for employer states that they must carry out risk assessments for all moves and reduce the risk of injuries from happening and avoid dangerous moving and handling. The employees’ responsibilities include using all equipment as trained to do so, follow all health and safety working practices and avoid putting themselves or other staff, Individuals or visitors at risk, reporting any hazards or risks to their employer. Agreed ways of working mean that employers must have workplace policies and procedures for moving and handling; these must be explained to staff and staff provided with training and supervision. It is also important that all employees, read these  procedures, if they do not understand ask, that they attend training, are supported with understanding all individuals’ needs, the moves needed and all equipment being used. Question- (2.2) Describe what health and safety factors need to be taken into account when moving and positioning individuals and any equipment used to do this Answer: I would only move a person if I have been trained to do so. I would check the persons care plan to see if the person has any preferences or needs before performing the move. I would wear appropriate foot wear when I move a person to avoid risk of being harmed e.g. when using a hoist I must not wear open shoes or saddles. I also do a manual risk assessment before performing any move. I do not use any equipment that I have not been trained to use and I check I have room to carry out the move. Equipment needs to be checked that it is working correctly e.g. hoist is charged/equipment is clean and not damaged. Infection control is important and wearing PPE. I would ask the persons agreement before the move and make sure I’m using correct equipment e.g. the correct sling for the person and that it is safe to use and clean. When finished with sling I would store it safely away to avoid accidents or it being used on someone else. Question- (3.3) Identify any immediate risks to the individual Answer: Risks can occur every day which is why it is important to always check to identify the risks straight away and try to correct it weather it is the wires are hanging down on the bed which could be a risk if the hoist gets trapped on them, or even if the sling you are using has a tear in the seam. No matter how small the risk is if you don’t correct it straight away it could lead to a massive risk. You should also have a risk assessment in place which may need to be changed. Question- (3.4) Describe actions to take in relation to identified risks Answer: When I come across risks before moving and positioning an individual my actions will depend on what they are. If there are risks in the environment from hazards that I can move like an item on the floor then I will do so with the individual’s agreement but if there is a risk in terms of the equipment I’m using if it is faulty or from the individual it may be that I think they are unwell or a I see a change in their behaviour then I would not carry out the move but first would report the risks to my line manager and seek advice. The equipment if faulty is removed from the immediate area and an out of order sign placed on it until it is replaced to make others aware that it is not working or safe to use. If procedures are not followed correctly then there is a greater risk to everyone involved client, care staff and family. Injuries can result due to poor practise by not following the care plan or using lifting equipment incorrectly. Clients can be traumatised by poor and lose confidence in their own abilities and the abilities of the care team. Question- (3.5) Describe what action should be taken if the individual’s wishes conflict with their plan of care in relation to health and safety and their risk assessment Answer: Sometimes workplace policies and procedures in relation to moving and handling may conï ¬â€šict with someone’s wishes. For example, some workplaces have adopted ‘no-lifting’ policies which mean that hoists are used for all people – but what if a person does not want to be hoisted? If dealt with incorrectly, this could leave people feeling unvalued, humiliated, distressed and degraded. You could also ï ¬ nd yourself in trouble, because the reason’s basic human rights may have been violated. In order to prevent the conflicts it is my responsibilities to explain their service user what their care plan and risk assessment says, the risks involved and my responsibilities and duty is to only follow the care plan. If the individual still insisted then I would explain that I would need to report this to my line manager. I must also record the risks, the date I identified these and the actions I take. The main reason for allowing the service user to take risk sometimes a person condition can changes and their mobility can improve as well as deteriorate. As the conflicts will be reported to the manager and the service user is notified by me (support worker) of the risks associated with their action. If the person wants to do more for themselves, I should encourage this, but also be aware of their limitations – are they trying to do too much too soon? If the person refuses to be moved or turned, I should encourage them to move as much as possible by themselves. Question- (5.3) Describe the aids and equipment that may be used for moving and positioning Answer: There are different aids and equipment that you can use to move and handle service user in moving and positioning. Hoists and slings these are used to move individuals who cannot move themselves from one position to another and the slings come in different sizes and types depending on the height and weight of the individual. Slide boards are used for people who are quite independent and who just need a little support with moving for example from their bed to a chair or from a chair back to their bed. Lifting handles are used with some individuals to can help them to sit up in bed independently; they hold onto to these to move themselves. Handling belts are used when an individual might be a little unsteady when getting up and so by holding onto the handles on the belt you can help steady the person so that they don’t fall over. There also grab handles placed in individuals ‘bathrooms for individuals to be independent when standing up, walking frames with and without wheels can also help individuals move themselves independently. Question- (6.1) Describe when advice and/or assistance should be sought to move or handle an individual safely Answer: There should be suï ¬Æ'cient information provided in a person’s moving and risk assessment and mobility support plan regarding the number of people required to safely move or handle somebody safely, along with the equipment that is needed and the best techniques to use. However, there may be occasions when further advice and/or assistance will be required, such as when: When the  manoeuvre is difficult and risky to the health and safety of both the individual and the carer as this is against the law and can cause injury When the wrong equipment is available When the equipment is faulty again against the law and can cause injuries When the individual’s care plan indicates that two carers have to assist with a specific manoeuvre and no-one is available When the carer is not sure how to complete the tasks or use the equipment When the individual asks you to carry out the manoeuvre that is outside of the care plan and that may harm them or the carer as we are not allowed to go outside the care plan this will be unsafe for the carers and individual I have not received training for moving and handling equipment. When there is an emergency Question- (6.2) Describe what sources of information are available about moving and positioning individuals Answer: There are lots of different sources of information; in my workplace the moving and handling procedures and guidelines about the correct practices to follow, individuals’ risk assessment and care plans about their needs and practices agreed to follow – the individuals and their families can also help with what they find useful. I can also ask my colleagues and manager for information and advice. Sometimes we can also ask other health care professionals such as physiotherapists and moving and handling specialist specific questions or advice about issues – training courses and information leaflets are also useful.

Strategic Operations Management Essay Example | Topics and Well Written Essays - 2250 words

Strategic Operations Management - Essay Example Hayes (p 10) says that operations role is bigger than that of just implementer of strategy. It is here that new ideas emerge, new knowledge, capabilities and learnings are getting acquired. New strategies are often arising even as one is being implemented. Emergent sense of what the strategy should be will come from the experiences and feedback from its operating staff based on which mid course strategy corrections could be done. An operations strategy is never complete without an appropriate implementation plan. The viability of strategy depends crucially on the manner of its implementation; a sound implementation can salvage poor strategy and best of strategies can be wrecked by bad implementation (Bettley et al). For this the plan must be clearly articulated, along with a monitoring plan. It will clearly communicate to the operations team the rationale behind the plan, the role of different functions, linkage between functional goals and strategy, clarity on concepts like market qualifiers and market winners and also the tradeoffs assumed. It will clearly communicate the start, timelines outcomes and the action needed by each function. It will be clear about resource allocation and plans for filling in gaps (for example new training in customer handling, training for use of new IT technology, etc). For instance the strategy may call for greater outsourcing instead of manufacturing which may mean smaller b udgets and dash hopes of expansion for the manufacturing department. The rationale behind this will need to be clearly communicated. Finally it will have a clear implementation agenda on when to start, where to start, the pace of implementation, how it will be coordinated and by whom. For the operations strategy to be successful, it would need to be a collaborative effort. OS should not follow a top-down approach alone; it should be predominantly bottom-up. For one it would help in drawing upon the knowledge and experience of the operations team. It will also be a sure method of communicating to the operations team the business strategy the organisation is following. It will be the surest way to ensure appropriateness of the strategy because operations manager will be able to see the fit better than anyone else and come out with gaps and shortcomings of the resources to meet the strategy. This approach would also ensure the ease and speed of implementation as much of the details of the plan are already considerably internalised by the operations team. Sadler (2000) says that a suitable planning process involving busy managers who are highly focussed on operations and a facilitator would greatly increase the chance of success of implementation of operations strategy. Friend (p 247) says that strategy so developed has to be communicated to the operations team in a way that they will take ownership of the implementation. Developing and communicating the plan will avoid "organisational myopia", i.e., inability to see between their own functional departments. It will also avoid unwanted grouse some functional personal may develop because they feel that their department has been neglected. Friend also says that a process developed in a collaborative manner

Researching Communities Essay Example | Topics and Well Written Essays - 3750 words

Researching Communities - Essay Example According to the 2011 Office for National Statistics, Haringey’s population was 254,900 and 14,429 of that being Northumberland’s (5.6%). The population growth locally has been due to the increase in births and net gain from international migration; for instance Italy, Spain and Poland are the top three countries where people who have registered for national insurance over the three years 2010-2012 in Haringey have come from (totalling 11,128). Northumberland ward accounts for 32.8% of young people aged below 20 living in Haringey and yet they are significantly deprived of recreational facilities. Lack of recreation and employment is, therefore, reflected in high crime levels. Crime Plus ASB breakdown for Northumberland Park by the Metropolitan Police Service has statistics for the period April 2014 to March 2015; included 553 of Violent Crime, 556 of Anti-Social Behaviour and 220 Burglaries. The research is a community-based participatory research that seeks to study the particular problems facing Northumberland Park and its residents. The findings will be helpful in finding lasting solutions to the problems facing the region. It is largely investigative and seeks to justify some of the actions that will be contemplated in the regeneration programme for Northumberland Park Ward. It takes the form of a case study, being a study of the deprivation situation of Northumberland Park, and the views of the residents on the dimension the regeneration should take. Some of the research tools employed in this study include questionnaire-based interviews. The questionnaires are more suitable for the interviews in this study because it provides a clear insight into the deprivation state of Northumberland while at the same time making the local community an integral part of the study. The findings of this study are dependent on how much information can be extracted from the local residents. Questionnaire as a research tool will engage the local community is

Justice Essay Example | Topics and Well Written Essays - 2000 words

Justice - Essay Example Therefore, all through the Bible, the nature of God remains constant (Comereason.com, 2010). Gods essential nature is the foundation of his justice or righteousness. Nevertheless, just as with man, it is not something conceptual but it is seen in his relation to the world – it is his kingship founding and preserving the right. This appears as retributive justice, meaning that response of His holy will, as grounded in His eternal being against wickedness wherever found. God himself cannot fail to be concerned about good and evil. All the Major Prophets maintain on Gods demand for righteousness. However, this is not the major feature of Gods justice. Theology has attempted to portray Gods justice as the basic fact in His nature with which we must reconcile His mercy the best way possible. Actually, the Scriptures most frequently regard Gods justice, or righteousness, as the act of His mercy. Justice imply the relief of the afflicted and needy, thus Gods justice is His kingly authority engaged on behalf of men, and justice and mercy are continually joined (Bibleencyclop edia.com, 2010). Many people mistakenly deem and wrongly charge that God in the Old Testament was a brutal and angry God, fast to judge and punish, whereas God in the New Testament is loving and full of grace. This certainly does not recognize that the God of the Old Testament is the same God of the New Testament. In addition, there are those who allege that the writers of the Old Testament were too primal to comprehend God and they therefore misinterpreted His nature and recorded those misinterpretations in the Bible (City-data.com, 2010). Primarily, justice had to do with behavior concerning others, particularly with regard to the rights of others. Businesses apply justice where there is demand for just measures and weights. It is also required in courts, where the rights of the poor and the rich, sojourner and Israelite, are regarded equally. In general, this justice is

You As a Technology Leader Article Example | Topics and Well Written Essays - 1000 words

You As a Technology Leader - Article Example Thus, the application of technology in shaping and influencing teaching and learning outcome explores the opportunities and strengths that advocate for accountability and improved performance. Similarly, technology as a learning and teaching tool promote data-driven models, capacity building, and corporate social responsibility in education and school programs. The articles apply similar patterns subjectively in addressing technology themes, as well as the issues raised. For example, there are converging ideas and thoughts in nurturing and solving teaching and learning problems. According to Lindahl and Folkesson (2012) ICT’s ideas, integration of computers in preschool setting is used as ICT norm and a component of technology in creating a successful, competent and independent learning. Similarly, Ayres and Sansosti (2013) mobile technology ideas are applied in teaching and learning of exceptional students. Lindahl base his findings and conclusion in supporting mobile technology and integration of computers in schools to increase students learning outcomes. In this regard, technology application in schools in learning and teaching programs gains greater outstanding support in which a valid and reliable generalization can be obtained. The shared ideas and borrowing of concepts and theories from various sources to support the propose d arguments demonstrates an excellent coverage of research that illustrates accurate results. For example, when moderate/severe intellectual disability (MSID) or autism spectrum disorder (ASD) are managed by technological strategies, the students affected students becomes competent and independent. Thus, sharing of ideas and concepts of technology by different authors foster the quality and quantity of student’s learning that engage technology to a meaningful and independent learning outcome (Mutisya & Rotich, 2015). Although uniformity of writing patterns and thoughts is used throughout the articles, slight

The Gifts of the Holy Spirit Research Paper Example | Topics and Well Written Essays - 3000 words

The Gifts of the Holy Spirit - Research Paper Example Christians believe in the existence of a single and most powerful superpower. They use the church for worship and education purposes. The church from a Christian point of view is not just the physical building, rather it constitutes the congregation as well as the believe system of the Christians. They are followers of Christ, and therefore do everything according to the teachings of the bible. In order to perform optimally in their activities, Christians are endowed with various gifts. These abilities enable them to perform both general and specialized duties and help each other in different ways. Believably, the gifs come from God and are given by the Holy Spirit to the deserving Christians. It is against this background that this paper provides an in depth analysis of the gifts of the Holy Spirit. It argues that all gifts of the Holy Spirit are for today but some have ceased and are inexistent. To ensure a coherent view, it begins by defining the concept of spiritual gifts. Defining a Spiritual Gift The concept of a spiritual gift is complex and all encompassing. A spiritual gift is akin to spirituals, implying that it belongs to the spirit. In addition to having characteristics of a holy spirit, the gift is controlled by the spirit. Generally, Boice defines it as a special capability given by God which enables Christians to serve the church effectively.1. They are supernatural in nature and Christians need them in order to fulfil different missions in the church environment. They are given graciously by God to any individual He feels can serve the church according to His wishes. From these considerations, individuals who are gifted do not earn the respective gifts. Neither do they deserve them. They are merely given sovereignty and freely by the Almighty God. They are not rewards and therefore everybody is entitled to them. Also worth appreciating is the recognition that all gifts are charismatic in nature. Put differently, all of these are given by God through the Holy Spirit. Based on the preceding explanation, it is certain that humans do not posses these gifts. They can be revoked at any time when God through the Holy Spirit feels that an individual is not using them as expected. They act as an ideal channel that the Holy Spirit uses to minister to the church. Christians in this sense are just instruments that are moulded to fit the spiritual expectations. In order to receive these gifts, the respective human soul needs to exhibit willingness. Only then can they be able to effectively utilize the gifts in line with the Godly expectations. An important characteristic of these gifts pertains to the recognition that they are closely related to natural abilities of an individual. Yet they also have a miraculous characteristic. This distinguishes them from the ‘normal’ abilities that the Christians have. To ensure optimal performance however, one is gifted with a gift that is closely related to his or her natural ability2. The gifts of the Hol y Spirit are for today. They are relevant to the church settings and used by the Christians to benefit themselves as well as the entire church. They can only be recognized and utilized when they are needed. Seemingly, some of the gifts of the Holy Spirit such as apostolic and the gifts of signs have ceased. To a great extent, this is attributable to the recognition that they are no longer needed by the church. The Gifts of the Holy Spirit Apostleship This gift is classified under the leadership category of the gifts of the Holy Spirit. According to Gangel, an apostle is a messenger who is sent by God with orders to deliver to a specific population3. An apostle is delegated authority by God through the Holy Spirit to represent Him in especially a foreign land. Biblically, apostles were the very initial leaders of the Christian church. They were commissioned by Jesus Christ to preach the gospel and ensure that is spreads to the entire globe. In this respect, apostles were a

Argument by Authority Essay Example | Topics and Well Written Essays - 250 words

Argument by Authority - Essay Example It is premised on the assumption that the game (obviously an NBA game), the guys and Bacardi Gold always go together. It supported this thesis by stressing at the game, guys and friendship is made â€Å"golden† by Bacardi. Therefore, its audience should get drunk with Bacardi Gold to enjoy friendship while viewing a game (youtube 2010). In this commercial, it is not only the arguments (if it is even considered as one) that is dubious, but the elements as well. First, alcohol and a wholesome game such as basketball do not mix. Second, it is hard to enjoy a game when a person is sober. The maker of this commercial did not make a research that alcohol is a downer and a game raises one’s adrenaline, so how could one enjoy both? Above all, an alcohol company is never an authority about friendship; of what constitutes it and of how to qualify it. What Bacardi is suggesting is an alcohol binge between friends so that its product will be patronized. Friendship in the first place is not founded on alcohol. Bacardi can however defy logic by claiming to be an authority of friendship and a game. After all, it delivers the subtle message that it is an authority by mentioning that it is an official marketing partner of NBA so it must know what it is talking

The Human Heart in Conflict With Itself Essay Example | Topics and Well Written Essays - 750 words

The Human Heart in Conflict With Itself - Essay Example The goals of literature, therefore, are to encourage the human race to recognize these conflicts of the human heart and to encourage human beings to endure hardships and prevail in moments of conflict and uncertainty. Faulkner concludes his speech by asserting that, "the poet's voice need not merely be the record of man, it can be one of the props, the pillars to help him endure and prevail" (Nobel Prize Speech, np.). This essay will examine two pieces of literature against the backdrop of Faulkner's standard for good and meaningful writing. The first is Lord Jim by Joseph Conrad and the second is The Metamorphosis by Franz Kafka. In Lord Jim we become witnesses to the deeply profound struggles of a young British seaman named Jim. He is hired as a lowly ship's mate aboard a ship crowded with pilgrims. In the beginning, Jim is idealistic about his role on the ship. "He saw himself saving people from sinking ships, cutting away masts in a hurricane, swimming through a surf with a line; or as a lonely castaway, barefooted and half naked, walking on uncovered reefs in search of shellfish to stave of starvation" (pg. 47). The universal themes mentioned by Faulkner are present. Jim idealizes himself sacrificing, defeating fear, and prevailing in difficult circumstances. Significantly, when disaster does strike, Jim does not perform as he had imagined. Jim's ship is verJim's ship is very soon after these musings caught in a terrible storm. It is his moment of truth. He has imagined his bravery and self-sacrifice in such a situation. The reader, however, is witness to no bravery. Jim succumbs to his fear of the storm and abandons the ship. He saves himself and leaves his fellow shipmates, the pilgrims, and the ship to face the wrath of the storm. Jim is subsequently put on trial for his dereliction of duty. He is stripped of his nautical certificate and left feeling ashamed and worthless. His initial image of himself as a brave seaman has been proven false. He is now a coward and deemed unfit for duty on the sea. This is a classic example of the struggle of the heart to which Faulkner alludes. Marlowe, the narrator of Lord Jim, observes at the trial that the court "wanted facts. Facts! They demanded facts from him, as if facts could explain anything!" (pg. 63). Facts, in short, are unable to explain such a profound personal conflict. Jim experienced fear, the threat of death, and he reacted to preserve his own life. The scene on the ship was chaotic. Nonetheless, Jim is now treated as a dishonorable man. He is shamed for fleeing from danger. What Conrad teaches us is that the universal themes addressed by Faulkner are extraordinarily powerful and dominant. We cannot idealize away the power of fear. We cannot romanticize away the pains and costs associated with sacrifice. Jim learns this first-hand. He isn't a bad person, though he is judged so by his peers, but a character whom struggles with a deeply confusing conflict and chooses to preserve himself. Jim could have done otherwise, but his failings teach us how difficult it truly is to be brave. The Metamorphosis: Gregor Samsa's Uneasy Dreams We witness Gregor Samsa's struggles in a strange way. His struggle is presented both comically and tragically. Gregor is a normal human being. He goes to sleep one evening and as he "awakes one morning from a troubled dream, he found himself changed in his bed

The method for carrying Essay Example for Free

The method for carrying Essay My aim is to investigate the mathematical propagation of bad tomatoes This is essentially an investigation of patterns derived from a simple set of rules for this propagation, in the manner of a simplified life genesis program. The rules are as followed: 1. The first hour, any one of the tomatoes (depending on the investigation) turns bad 2. From that hour on, any tomato touched by a bad tomato will turn bad itself, on an hourly basis. 3. Tomatoes are constrained within an nn grid, which restricts propagation of bad tomatoes. As visible from the rules, this allows for creation of simple models to show the propagation of bad tomatoes. From these, I hope to derive formulae, or sets of rules if formulae are not possible, to make logical predictions. We shall define the variables as will be used in the description of this investigation as follows: n The hour in which a tomato turns g The grid size (g2) x The number of turned tomatoes in each n h The number of hours taken for all tomatoes to go bad t Total number of turned tomatoes (equal to g2) Contents Item Page number Introduction 1 Contents 2 Mapping of tomatoes in the middle of a side 3 Tomatoes in the corner 7 Conclusion. This grid represents the propagation of bad tomatoes in an nxn square, covering grids up to size 2424. Some of the results for this data are plotted on the table below: While at first it seems the patterns in this table should be obvious, this is deceptive. Only by splitting the table into three regions do we see the separate patterns defining the table. These regions, as shown in the following table, allow patterns to emerge. These patterns do not, as you would expect, work down with different numbers in the same grids, but instead work across with the same number in different grids. In the first region (yellow), we see that, in every case, x is equal to n+n-1. The latter two regions (green and purple) are substantially harder, and require a sequential approach. Naturally, the first step in devising a formula, to take n and g and return x, is determining which region the number lies in. This is a simple matter of comparing g with n. Once we know the region, we can use a set op steps to calculate the number x. The method for carrying out this operation will be described shortly. The left grid shows an updated version of my results demonstrating the three regions yellow, green and purple, as well as some extra data formulated from the patterns observed. This is the first step in trying to formulate equations to work on all situations. Before moving on to the main essence of the project, finding a formula to derive x from n and g, we shall examine a few other formulae not directly related to this but still relevant to the investigation. Â  To find the total number of hours taken for all tomatoes to go bad within a grid, you use a formula depending on g. This formula also depends on whether g is odd or even: Â  If g is odd, then h=((g+1)/2)-1 If g is even then h=(g/2)+1 Â  In all square grid situations, t is always g2. The number of tomatoes to turn each hour in an infinite grid, starting on the side in the centre is equal to 2n-1. The total number of tomatoes that are bad after each hour is equal to n2. We shall briefly describe the patterns used to expand this table and in the following formulae: Yellow numbers always go up by 0 each grid size Green numbers go up by 1 Purple numbers go up by 3 Green/yellow boundaries go up by 1 Purple/green boundaries go up by 2 We now move on to analyse the main problem: the individual number of tomatoes to turn in each hour. This, as mentioned earlier, is a much more complicated program, and requires division of the grid into three regions. The following steps attempt to demonstrate how, and why, this is done. 1. The first step is to compare n with g, to work out which region the answer is likely to lie in. For this example we shall use two numbers, grid size 24 and tomato number 25. Compare n with g: If ng, x lies in the purple region If n=g, x lies in the green region If gn, x lies in green or yellow and further calculation is needed: If g is odd: if g= n-((g-1)/2) x is yellow, and if gn-((g-1)/2) then x is green If g is even: if g= n-(g/2) x is yellow, and if gn-(g/2) x is green We then move to region specific instructions: Yellow x =2n-1 Green x =g Purple. (Calculating purple numbers is substantially more complex) (Also note the existence of bln, a new variable we introduce here whose meaning will be explained later) Do n mod 3: N mod 3 = 0 then Bln = 2(n/3) N mod 3 = 1 then Bln = (2((n+2)/3))-1 N mod 3 = 2 then Bln = 2((n+1)/3) Do g bln Again, look at n mod 3: If 0, multiply last number by 3 and add 1 If 1, multiply last number by 3 and add 2 If 2, multiply last number by 3 and add 3 Therefore, by this process we can calculate any number from the grid size and the hour. For our example, g = 24 and n = 25, we would do the following: 1.n g, therefore x is purple 2. 25 mod 3 is 1, therefore bln = 2(27/3))-1 = 17 3. 24 17 is 7 4. 25 mod 3 is 1, therefore we: 5. Multiply 7 by 3 = 21 6. And add 2, giving 23 I have checked this with both an extended table of results (created using the patterns found earlier), and with a small excel macro designed to count the numbers of tomatoes turned each hour. Both yield the same result. Â  The left is the segment from my expanded table showing the result. The 23 in the middle of the table represents grid size 24 and hour 25 what my formula predicted. The left here is the automatic count from my macro. The data reads (for a 2424 table) hour,count (or n,x). This also agrees with my prediction. We shall here briefly explain how the purple formula works (formulas for both green and yellow are self-explanatory). I observed that the base line (the line marking the bottom of the purple section- representative of the number of tomatoes to turn bad in the final hour) of the purple section follows a three stage recurring pattern. Because we are working from the base line to reach our result, as the numbers go up by 3 each time, calculating the start point and value of the base line for each hour was essential. To work easily with a three -stage recurrence, we needed to work in base 3, the easiest implementation of which involves modulo arithmetic. By doing n mod 3, we work out which stage of the cycle represents the first grid size for tomatoes to turn in a particular hour. Once the cycle is split, we can show different formulae for each stage, derived from observance of the patterns.

Analysis of the Strengths Based Model

Analysis of the Strengths Based Model A quality construct methodology works in light of the suspicion that individuals have qualities and assets for their own particular strengthening. In quality based- approach the emphasis is on the individual and their qualities and capacities not their inabilities. Quality base techniques dont overlook issues yet move the edge of reference in the issues. Quality based methodologies supplement the model of social incapacity. Key components of quality base methodology: A emphasis on qualities, not shortcoming ,issues or shortages The man is in control and nothing is done without their regard The group is an asset not a hindrance People keep on learning, develop and change regardless of what their handicap Assessment Formative directions cant be completely comprehended without an incorporated concentrate on pathology and fitness (Masten Coatsworth, 1995) and exploration has demonstrated that adolescents qualities are as critical to consider as their shortcomings in comprehension potential for succeeding in every aspect of working (Garmezy, 1993; Kirby Fraser, 1997). While not all kids who experience noteworthy hazard at last experience negative results, most youngsters who have a mixed bag of qualities experience sound results (e.g., Masten, Hubbard, Gest, Tellegen, Garmezy, Ramirez, 1999).However, a great part of the act of recognizing understudies necessities is taking into account a shortage model, which concentrates on issues, for example, handling deficiencies, poor accomplishment, and social-passionate troubles keeping in mind the end goal to endorse mediation programs. The accessibility of numerous psychometrically solid instruments to survey emotional sickness and handicap manages this deficiency center (Epstein, 1999). Despite the fact that therapists, social laborers, and advocates have created casual methodologies for quality based appraisal, the exact acceptance of appraisals inspecting youth qualities is in its initial stages. Unpretentious yet noteworthy contrasts between different terms connected with flexibility need to be precisely characterized so as to illuminate different phenomena under study. Terms, for example, hazard factors,protective variables, resources, and flexibility all speak to particular components that are regularly connected with specific models proposed to clarify versatility. A danger component is any impact in a youthslife, whether natural, behavioral, ecological, socio social, or demographic, that expands the likelihood of a negative result. Then again, a defensive variable is characterized as any impact in an adolescents life that declines the likelihood of a negative result (Kirby Fraser, 1997). Anxiety is a condition coming abou t because of an individuals apparent powerlessness to meet life requests that debilitates the capacity of the person to capacity effectively . Planning Numerous individuals now perceive that our perspective of, and reaction to, individuals with incapacities needs to change definitely in the event that they are to be offered admiration, poise and chances to lead esteemed lives in our groups. An increasing amount, individuals are recognizing that natives with inabilities, similar to whatever remains of us, are individuals with dreams, endowments and abilities who need to carry on with a decent life. By concentrating on individuals endowments and dreams – instead of limits a noteworthy movement has happened in the routes in which choices are made about individuals and the courses in which they are helped to live in their groups. This has implied that: We need to invest as much energy as important listening to individuals as people and giving chances to individuals to recognize their fantasies for the present and future; and  The routes in which we give help to individuals needs to regard singular objectives and goals and bolster individuals to do the things that will permit them to live conventional lives. On account of individuals who dont impart well –or not in any manner with words, we have to perceive that it is our obligation to figure out how they do convey and to adjust ourselves to their ways. Finding out around a mans fantasies, abilities, and what makes him or her interesting; Helping persons to decide solid dreams and objectives and the approaches to accomplish these. Recognizing what is happening at this point. Recognizing other persons to enlist to help achieve the objectives. Discovering approaches to manufacture quality to fulfill the objectives (for instance, what aptitudes need to be created or what connections kept up). Coordination The mission of Coordination is to assist persons with developmental disabilities and other groups needing assistance in determining and meeting their needs in ways they prefer. The organization works to do this by assisting individuals to become active members of their communities with equal rights and responsibilities. Service Coordination helps people develop and obtain high quality supports and services that are the least intrusive to meet their desires and needs and support their personal goals. Service Coordination believes that each persons values, dignity, happiness, and rights must be respected Services. Administration Coordination is an association that plans anticipates people with formative handicaps in light of the trusts and longs for these people. With the conviction that individuals with formative incapacities are qualified for the same rights as others, Service Coordinators help people in finding assets and bolstering for themselves, such that their needs are persistently met. strength Quality construct model centers with respect to the quality of the elderly individual as opposed to on their shortcoming, issues or deficiencies. The elderly individual is the primary in control and there is no hope without its approbation. All things considered, the support and right to assent from the elderly is worked out. Another quality to consider is that the group serves as an asset as opposed to a hindrances. Furthermore, in conclusion elderly individuals keeps on learning ,develop and change regardless of what their maladies and handicaps are. Weakness One conceivable destruction of the model is that it will get to be inadequate in the piece of the more established individuals if there is absence of coordination among different areas of wellbeing and human administrations assigned for them. Another shortcoming of this methodology is that obstructions might potentially happen which will impact the effectivity of this model. Boundaries here and there exists in executing confirm based practice among the quality of the more established individuals. Point of view Appraisals are considered in a social responsive way to distinguish assets that can expand administration interest and backing the accomplishment of settled upon objectives. Engagement and evaluation are portrayed by the accompanying: a. sensitivity to the ability of the individual or family to be locked in b. a non-debilitating way c. respect for the individual, self-sufficiency and classifiedness d. adaptability Social responsive evaluation can be incorporate the more established individuals decision or inclinations in regards to dialect of decision and religious, racial, ethnic and social foundation.

The Computer Geek :: Definition Computer Geek Essays

The Computer Geek What defines a true computer geek? People have several different views on what a computer geek actually consists of. It is important to notice how society places certain people into this category automatically without even knowing much about them. Growing up with all sorts of television shows, most of the time there would be a nerdy character. That is how I believe my definition for a computer geek formed. Like all ideas in life, there was some kind of influence that shaped it. When I think computer geek, I see a tall, lanky, eyeglass wearing guy. Not to be sexist, but I do not really think of a computer geek as a girl. Considering the fact that computers are advanced technology, it is only natural for computer geeks to be smart. They know all there is to know about computers, along with all the equipment that comes with it. For example, a broken printer or web camera would not threaten a computer geek. Also, not only do they know about computers, but usually know a lot about math or science. As I mentioned before, television shows, like Saved by the Bell had characters like Samuel â€Å"Screech† Powers. To me, he is the ultimate computer geek. His character was clumsy and sometimes lacked common sense. Screech would walk into walls, knock things over, and tends to have a â€Å"big mouth†. If you needed to tell someone a secret, your best choice would not be Screech. He never cared about fashion, so stylish clothes were insignifican t to him. Media created this kind of image in many television shows for their characters. Another thing that comes to my mind when I think about the profile of a computer geek is that they tend to be very introverted. Usually they keep to themselves and of course they â€Å"play† on their computers. The one thing that I think is really cool about the stereotypical computer geek is that they are real people. Cool meaning, unnatural of a stereotype. Most of the time stereotypes have a bad connotation. They do not try to be someone they are not. In other words they are not fake by not trying to impress anyone. Maybe they don’t have the greatest social skills. The Computer Geek :: Definition Computer Geek Essays The Computer Geek What defines a true computer geek? People have several different views on what a computer geek actually consists of. It is important to notice how society places certain people into this category automatically without even knowing much about them. Growing up with all sorts of television shows, most of the time there would be a nerdy character. That is how I believe my definition for a computer geek formed. Like all ideas in life, there was some kind of influence that shaped it. When I think computer geek, I see a tall, lanky, eyeglass wearing guy. Not to be sexist, but I do not really think of a computer geek as a girl. Considering the fact that computers are advanced technology, it is only natural for computer geeks to be smart. They know all there is to know about computers, along with all the equipment that comes with it. For example, a broken printer or web camera would not threaten a computer geek. Also, not only do they know about computers, but usually know a lot about math or science. As I mentioned before, television shows, like Saved by the Bell had characters like Samuel â€Å"Screech† Powers. To me, he is the ultimate computer geek. His character was clumsy and sometimes lacked common sense. Screech would walk into walls, knock things over, and tends to have a â€Å"big mouth†. If you needed to tell someone a secret, your best choice would not be Screech. He never cared about fashion, so stylish clothes were insignifican t to him. Media created this kind of image in many television shows for their characters. Another thing that comes to my mind when I think about the profile of a computer geek is that they tend to be very introverted. Usually they keep to themselves and of course they â€Å"play† on their computers. The one thing that I think is really cool about the stereotypical computer geek is that they are real people. Cool meaning, unnatural of a stereotype. Most of the time stereotypes have a bad connotation. They do not try to be someone they are not. In other words they are not fake by not trying to impress anyone. Maybe they don’t have the greatest social skills.

Personal Narrative - Catapulting Fish :: Personal Narrative Writing

Catapulting Fish I saw fish. We all did. Little silver fish the size of my palm were all lying sideways on the surface of the water. There were just a few at first, but they kept appearing. I saw a little boy point to a fish and ask his father about it. The boy knew the difference between the fake shark and the real dead fish. I entered Amityville from the employee entrance. Just past the break room there is a 7-foot-tall light blue wooden gate door. Even from there, I could smell it. I made my way up the stairs to the crows’ nest, wearing my uniform and nametag, and opened another blue door. There inside was an old couch, stained and saturated with lagoon water and the skippers’ sweat through the years. I swiped in on the time clock and went back down the stairs to the unload dock to learn which rotation I had been placed in, and with whom. In the closet, on the west end of the unload dock there was a dry erase board with the assigned positions for the skippers during their shifts. I do not remember which rotation I had that day, but I do remember how hard it was to breathe. When I bumped into my first rotation of the day, I discovered a little more about the disaster that accompanied the sharp chlorine-like stench. From the front of the boat, I could see months of accumulated hydraulic fluid floating in metallic and neon colored swirls at the surface of the murky brown lagoon water. The water had been murky for as long as I had worked at JAWS, but that day all of the reasons for its usual questionable color and odor rose to the surface. The boat rounded the corner between the unload and load docks, and arrived at the loading dock, where another skipper at a different stage in his rotation counted the passengers and closed the gate of my boat.

WTO Dispute Settlement Understanding: Case Studies Essay -- World Trade

WTO Dispute Settlement Understanding: Case Studies The World Trade Organization implemented the Dispute Settlement Understanding (DSU) as a means for member countries to settle trade disputes in an orderly process. The process involves an alleged injured country (complainant) filing a request for consultations with the alleged injuring party (respondent). If the consultations do not result in a mutually acceptable outcome, the complainant may request a Panel to hear the case and provide recommendations in accordance with GATT other WTO agreements. If either party disputes the outcome, they may appeal to the Appellate Body (AB), which may uphold or overturn the panel’s decision. Compliance with the recommendations is not compulsory however if a country does not conform to recommendations, the other party may request and impose sanctions on the other party if they are granted (Trebilock, Howe, & Eliason, 2013). Following are summaries of three cases presented before the Dispute Settlement Body. Japan — Measures Affecting the Importation of Apples On March 1, 2002, the United States (US) filed a request for consultations with Japan concerning their Sanitary Phytosanitary (SPS) regulations. At issue was Japans policy of restricting importation of apples from the US to prevent against fire blight bacterium. Since 1994, Japan had required triannual inspection of US apple orchards for fire blight, and banned importation from any orchard showing sign of the blight within a 500-meter perimeter of the orchard. It further required the sanitization of harvested apples with chlorine. The US argued Japan's measures appear to be inconsistent with the obligations of Japan under Article XI of GATT 1994, Articles 2.2, 2.3, 5.1, 5.2, 5.3, 5... ...pan - Measures affecting the importation of apples - Report of the panel. Retrieved from World Trade Organization: https://docs.wto.org/dol2fe/Pages/FE_Search/FE_S_S009-DP.aspx?language=E&CatalogueIdList=14714&CurrentCatalogueIdIndex=0&FullTextSearch= Summary. (2010, February 24). Summary of the dispute to date. Retrieved from World Trade Organization: http://www.wto.org/english/tratop_e/dispu_e/cases_e/ds245_e.htm Trebilock, M., Howe, R., & Eliason, A. (2013). The Regulation of International Trade. New York, NY: Routledge. WT/DS243/8. (2003, July 21). United States - Rules of Origin for Textiles and Apparel Products - Panel Report - Action by the Dispute Settlement Body. Retrieved from World Trade Organization: https://docs.wto.org/dol2fe/Pages/FE_Search/FE_S_S006.aspx?Query=(@Symbol=%20wt/ds243/*)&Language=ENGLISH&Context=FomerScriptedSearch&languageUIChanged=true#

Tadao Ando

Tadao Ando GA Architecture 12 VOL. 2 1988-1993 This book talks about Tadao Ando’s projects in a chronological order, the publication mainly works with photographs and overview drawings, but they have a lack of detail drawings and some landscape sketches.His designs have this very specific style that is unique in a different sense than his western colleagues, his raw usage of concrete in the 90is a very clear architectural language that was only beginning to develop with other practices. He has a dialogue between everything that surrounded his projects, he liked the idea of having open spaces for people to gather around to chat, talk or even better exchange opinions or ideas like the plazas in the ancient Greeks.His way of dialogue is not easy to understand cause of the variety he always includes with opposites or â€Å"extremes† such as light/shadow, East/West or the colors given by the nature these can only be felted or seen for the human but he had other ways of dialo gue that would be nature with people, architecture with nature, people with architecture, people with people and it could also be with himself like a way of conscience.This architect never cared about the size of his projects they could be a 4Ãâ€"4 house or a huge museum in a far away forest, the only thing he cared about was to synchronize the harmony for every living thing or object (in this case his architectures) inside or outside the structure to live together in peace and for the humanity to enjoy the spaces given to them. One of my favorite works in this book is the Miyashita House in Kobe, Hyogo.This house has three stories all of them organized with different purposes, a studio and master room are in the lower ground, middle section has the dining room where it has a beautiful well-made spiral staircase leading up to a bedroom and continues up to an astronomical observatory, I think this idea is amazing having a house like this to enjoy yourself the wonders of the sky.This structure is rectangular with a semi triangle on its side, it has lots of opened space and huge windows for the sunlight to light up inside, all the walls are made of reinforced concrete masonry and this architecture is surrounded by nature with an incredible view overlooking West Kobe and the Inland sea of Japan.

Biltrite case Module I through X Essay

Module III: Control Testing – Sales Processing 1.The sampling plan in the design of controls does not provide tests about revenues and accounts receivables. The weakness that I could see is the fact that goods that were delivered to customers were not billed which result in bill of lading not being pre-numbered. Because of this, bills of lading do not count as an effective sampling unit. For a successful audit, auditors need to evaluate orders randomly and check to see if the goods were shipped and the customers received invoices prior to the receipt of the product, Therefore in this case, existence/occurrence is the course of action for the auditors. 2 and 3 are attached under â€Å"2009 attribu† 4. The sampling plan shows that there is an effective control of the company by the people in charge since the price of the products, the quantity of the footing and the credit limits offered to customers are not above the limitation. However the bills of ladings that were missing keep the auditors skeptical and make them look further for material information. Also, the other thing that looks suspicious is the inflated earnings showed. The analytical procedures and attribute testing performed will the auditors to look further in regards of the sales recorded during the year, the customer balanced and the accounts receivable. Therefore, I believe that aggregate materiality threshold shouldn’t be lowered since both accounts receivable and sales tests show earning’s inflation. Module IV: MUS Sampling- Factory Equipment Additions 1. The objective of performing this test is to test if the factory equipment accounts are materially overstated from the errors found in the capitalization of ordinary repairs. The sampling unit is the debit posting to the factory equipment account and the population is $12,600,000 which is the difference between the total debits of $89,860,000 and the equipment additions of $77,260,000 2. Find excel document â€Å"2009 MUS† for answers 3. In setting these parameters, Derick focused on his assessment of inherent risk and control in regards of the acquisition cycle and the level of the  overall audit risk. To explain the parameters further, because the risk of incorrect acceptance is 5% percent, this means that Derick is 95% sure about the results that he will get only 5% percent of errors in the population. Anticipated errors of $100,000 is usually based on previous year’s audit and the $640,000 of tolerable misstatement are errors Derick think exists in the population in regards of the factory equipment account. 4. Find excel document â€Å"2009 MUS† for the calculation of the Projected misstatement calculation 11.3B a.â€Å"Tainting percentage† appear on a column when the book value of a unit is less than the sampling interval of 160000. And its purpose is to develop a projected error for all the sampling interval. 5. And 6 can be found in the excel document â€Å"2009 MUS† for WP 11.3 C 7. a. Basic precision is the amount of uncertainty associated with testing only a part of the population and it is calculated by multiplying the sampling interval by the confidence factor to measure sampling errors. b. Incremental allowance for sampling error increases when there is an increase in the sampling error. c. Allowance for sampling risk is a factor used in planning statistical samples to keep sampling risk at the desired level. d. Upper misstatement limit is determined by adding the misstatement (basic precision) and incremental allowance for sampling error. It measures the maximum overstatement at the 95% confidence level set. 8. The sampling results do not support Derick’s concerns regarding possible material misstatement since the result of the upper misstatement limit is $3,720,833 which is more than the tolerable misstatement of $640,000. Also the proportion of the projected error is 85% which is calculated by dividing $2,503,060 by $2,936,338. These errors should bring the population within the bounds of acceptance. In my opinion this error represent the adjustment necessary that represent the $12,600,000 population of factory equipment. Module V: Accounts Receivable Aging Analysis 1. a.The proportion of the total dollar amount receivable I included in the confirmation request is in â€Å"Account Receivable Aging Analysis† by diving the total amount that is collectible â€Å"C† by the total amount of sales. The result is 82% ($9,803,430/$11,920,028) of the total dollar balance in accounts receivable. b.In the event of no reply to a request for positive  confirmation, as an auditor I need to ask for further requests, contact the manager and ask him to get a hold of the customer. In case of no response from the customer, I should examine the document I have in hand such as sales orders, sales invoices, shipping orders, and bills of lading. c.The purpose of analyzing subsequent collections because it a way to check and make sure that the existence of the action took place. Also checking subsequent collections allows the auditors to check the adequacy of the allowance for uncollectible accounts. This helps the auditor to better calculate the amount tha t is uncollectible from customers 2.I am not satisfied that I have sufficient evidence to evaluate the existence and valuation assertion because I wasn’t able to get a hold of some customers. Due to this inconvenience as auditors we should be suspicious about if those sales do in fact exist. Also, in terms valuation, additional audit needs to be performed because from the confirmed amount owed, it is not sure if it will be collected. 3.Reclassification entry can be found in excel document â€Å"2009 ar†. 4.A. In order to satisfy the account receivable write-offs, I would need to examine correspondence to and from customers, legal counsel and collection agencies involving the disposition of amount that were due in the past. b. The audit adjustment is $340,000 which make the allowance balance to be $560,000 which I think is adequate as adjustment. c. See attached excel document- â€Å"2009† ar. 5. The full document â€Å"2009 ar† is attached with the case. Module VI: Sales and Purchases Cutoff Tests 1. Inventory cut off errors: a. Vouchers 12458 and 12459 was received in 2009 as inventory but not recorded in the books until next year, 2010. Which resulted in overstatement of $854,154 as effect on net income b. Raw material inventory that was in transit. This action does not affect net income because it was exluded c. Sales 33003, 33004, 33006, 33007, and 33009 were performed in 2010 but they were reported in 2009 which resulted in overstatement of $3,760,330 in net income. I think that the misstatement listed above appear to be intentional in order to overstate net income and make it look higher that its value. This practice is one of the earning inflation devices that can be used to overstate net income. 2.See excel document â€Å"2009 cutoff† for audit  adjustments. Module VII: Search for unrecorded Liabilities 1.Comment on the adequacy for the procedures performed: Lucas was able to check if there was additional invoices that were received and recorded. He also checked if the company he is auditing included these charges in year-end adjustments for liabilities that are not recorded. On the other hand she did not check if invoices received in 2010 should be recorded in 2009 and therefore applicable to the 2009 audit and if they were part of year-end adjustment for the same year. The last thing that Lucas need to check is the liabilities from the previous, 2008 and to see if they apply to see if they need to be considered for 2009. 2.Audit Adjustment 6 can be found in excel document â€Å"2009 Liab†. 3.Audit Adjustment 6 can be found in excel document â€Å"2009 Liab†. Module VIII: Dallas Dollar bank Reconciliation 1. The â€Å"Bank Reconciliation- Dallas Dolalr Bank† does not reconcile for December mainly because the general ledger balance is less than the adjusted balance (Audit adjustment number 7). The amount that differ between the two balances is $9,000. Some of the causes in case of non-reconciliation are: – There might have been an error performed by the bank at the time of recording the deposit or check. – There might have been an error when the bank recorded the cash receipt of the action. 2. After I have made the correction, the account does reconcile. The adjustment is made in WP.1 in excel document â€Å"2009 Bank†. 3 and 4 : See excel document â€Å"2009 Bank part WP.1.B 5. The cutoff statement received directly from the bank support the existence, completeness and valuation objectives. This statement gives an auditor satisfaction regarding the amount of cash receipt at the end of the year and if they were recorded at the right time. If the cutoff statement covered the period 1/1/10 through 1/21/10 and the deposit in transit was credit in 1/12/10, as an auditor I should be concerned that a client was keeping cash receipts records open after the end of the year period and could have recorded 2010 cash receipts in 2009. To allay my concerns, I should apply remittance advices, cash listings in order to be able to check  the cash receipt at the end of the year that make up for the deposit in transit. Module IX: Analysis of Interbank Transfers 1. A. The purpose of analyzing inter-bank transfers for a short period before and after the balance sheet due in to check if there are any cash cutoff errors. B & C. the check 127332 showing $3,000,000 received from Lawton was in fact an interbank transfer from Bank Two to Dollar Bank. The Biltrite Company is in violation of one of the restrictive covenants in the Bank Two agreement because if the transaction was recorded correctly, it would show that the balance was below $10,000,000 compensating balance. 2 & 3. See Audit Reclassification entry at the bottom of WP 1.C 4. Yes the Record Reclassification does in fact place Biltrite in default because it decreases the compensating balance to below $10,000,000. Some of the audit procedure that can be applied is questioning management and legal counsel in regards of the examination of the agreement that was agreed upon with the bank since there is a default. Also, checking the balance after year end to see if the compensation balance has increased to its minimum balance of $10,000,000. 5. See excel document â€Å"2009 Bank†. Module X: Analysis of Marketable Securities 1. There are investments in common stock that resulted in realized loss of $198,000 in 2009. This support does not support McAfee goals of â€Å"maximizing returns while minimizing risk of loss†. Since there is a loss, it contradicts the statement. 2. In order for the securities to be classified as current on the balance sheet, the securities need to be readily marketable and acquired as temporary investments. 3. The auditor’s objective in the audit of marketable securities is to check: -The existence of the securities -The ownership of the securities, if the client owns them. – Are the values of the securities shown in the statement consistent with their real value – Are the losses and gains correctly reported – Interest and dividend correctly reported – Are the securities classified as current and noncurrent correctly The audit assertions for the auditor to examine are existence, valuation and the presentation and disclosure of the securities. The objectives that are not satisfied is the working paper that does not state if the securities are current or noncurrent. Answers to questions 4 through 8 can be found in excel document â€Å"2009 Security†. Biltrite Practice Case Module III: Control Testing – Sales Processing 1.The sampling plan in the design of controls does not provide tests about revenues and accounts receivables. The weakness that I could see is the fact that goods that were delivered to customers were not billed which result in bill of lading not being pre-numbered. Because of this, bills of lading do not count as an effective sampling unit. For a successful audit, auditors need to evaluate orders randomly and check to see if the goods were shipped and the customers received invoices prior to the receipt of the product, Therefore in this case, existence/occurrence is the course of action for the auditors. 2 and 3 are attached under â€Å"2009 attribu† 4. The sampling plan shows that there is an effective control of the company by the people in charge since the price of the products, the quantity of the footing and the credit limits offered to customers are not above the limitation. However the bills of ladings that were missing keep the auditors skeptical and make them look further for material information. Also, the other thing that looks suspicious is the inflated earnings showed. The analytical procedures and attribute testing performed will the auditors to look further in regards of the sales recorded during the year, the customer balanced and the accounts receivable. Therefore, I believe that aggregate materiality threshold shouldn’t be lowered since both accounts receivable and sales tests show earning’s inflation. Module IV: MUS Sampling- Factory Equipment Additions 1.The objective of performing this test is to test if the factory equipment accounts are materially overstated from the errors found in the capitalization of ordinary repairs. The sampling unit is the debit posting to the factory equipment account and the population is $12,600,000 which is the difference between the total debits of $89,860,000 and the equipment additions of $77,260,000 2.Find excel document â€Å"2009 MUS† for answers 3.In setting these parameters, Derick focused on his assessment of inherent risk and control in regards of the acquisition cycle and the level of the overall audit risk. To explain the parameters further, because the risk of incorrect acceptance is 5% percent, this means that Derick is 95% sure about the results that he will get only 5% percent of errors in the population. Anticipated errors of $100,000 is usually based on previous year’s audit and the $640,000 of tolerable misstatement are errors Derick think exists in the population in regards of the factory equipment account. 4.Find excel document â€Å"2009 MUS† for the calculation of the Projected misstatement calculation 11.3B a.â€Å"Tainting percentage† appear on a column when the book value of a unit is less than the sampling interval of 160000. And its purpose is to develop a projected error for all the sampling interval. 5. And 6 can be found in the excel document â€Å"2009 MUS† for WP 11.3 C 7 . a. Basic precision is the amount of uncertainty associated with testing only a part of the population and it is calculated by multiplying the sampling interval by the confidence factor to measure sampling errors. b. Incremental allowance for sampling error increases when there is an increase in the sampling error. c. Allowance for sampling risk is a factor used in planning statistical samples to keep sampling risk at the desired level. d. Upper misstatement limit is determined by adding the misstatement (basic precision) and incremental allowance for sampling error. It measures the maximum overstatement at the 95% confidence level set. 8. The sampling results do not support Derick’s concerns regarding possible material misstatement since the result of the upper misstatement limit is $3,720,833 which is more than the tolerable misstatement of $640,000. Also the proportion of the projected error is 85% which is calculated by dividing $2,503,060 by $2,936,338. These errors sho uld bring the population within the bounds of acceptance. In my opinion this error represent the adjustment necessary that represent the $12,600,000 population of factory equipment. Module V: Accounts Receivable Aging Analysis 1. a.The proportion of the total dollar amount receivable I included in the confirmation request is in â€Å"Account Receivable Aging Analysis† by diving the total amount that is collectible â€Å"C† by the total amount of sales. The result is 82% ($9,803,430/$11,920,028) of the total dollar balance in accounts receivable. b.In the event of no reply to a request for positive confirmation, as an auditor I need to ask for further requests, contact the manager and ask him to get a hold of the customer. In case of no response from the customer, I should examine the document I have in hand such as sales orders, sales invoices, shipping orders, and bills of lading. c.The purpose of analyzing subsequent collections because it a way to check and make sure that the existence of the action took place. Also checking subsequent collections allows the auditors to check the adequacy of the allowance for uncollectible accounts. This helps the auditor to better calculate the amount that i s uncollectible from customers 2.I am not satisfied that I have sufficient evidence to evaluate the existence and valuation assertion because I wasn’t able to get a hold of some customers. Due to this inconvenience as auditors we should be suspicious about if those sales do in fact exist. Also, in terms valuation, additional audit needs to be performed because from the confirmed amount owed, it is not sure if it will be collected. 3.Reclassification entry can be found in excel document â€Å"2009 ar†. 4.A. In order to satisfy the account receivable write-offs, I would need to examine correspondence to and from customers, legal counsel and collection agencies involving the disposition of amount that were due in the past. b. The audit adjustment is $340,000 which make the allowance balance to be $560,000 which I think is adequate as adjustment. c. See attached excel document- â€Å"2009† ar. 5. The full document â€Å"2009 ar† is attached with the case. Module VI: Sales and Purchases Cutoff Tests 1. Inventory cut off errors: a. Vouchers 12458 and 12459 was received in 2009 as inventory but not recorded in the books until next year, 2010. Which resulted in overstatement of $854,154 as effect on net income b. Raw material inventory that was in transit. This action does not affect net income because it was exluded c. Sales 33003, 33004, 33006, 33007, and 33009 were performed in 2010 but they were reported in 2009 which resulted in overstatement of $3,760,330 in net income. I think that the misstatement listed above appear to be intentional in order to overstate net income and make it look higher that its value. This practice is one of the earning inflation devices that can be used to overstate net income. 2.See excel document â€Å"2009 cutoff† for audit adjustments. Module VII: Search for unrecorded Liabilities 1.Comment on the adequacy for the procedures performed: Lucas was able to check if there was additional invoices that were received and recorded. He also checked if the company he is auditing included these charges in year-end adjustments for liabilities that are not recorded. On the other hand she did not check if invoices received in 2010 should be recorded in 2009 and therefore applicable to the 2009 audit and if they were part of year-end adjustment for the same year. The last thing that Lucas need to check is the liabilities from the previous, 2008 and to see if they apply to see if they need to be considered for 2009. 2.Audit Adjustment 6 can be found in excel document â€Å"2009 Liab†. 3.Audit Adjustment 6 can be found in excel document â€Å"2009 Liab†. Module VIII: Dallas Dollar bank Reconciliation 1. The â€Å"Bank Reconciliation- Dallas Dolalr Bank† does not reconcile for December mainly because the general ledger balance is less than the adjusted balance (Audit adjustment number 7). The amount that differ between the two balances is $9,000. Some of the causes in case of non-reconciliation are: – There might have been an error performed by the bank at the time of recording the deposit or check. – There might have been an error when the bank recorded the cash receipt of the action. 2. After I have made the correction, the account does reconcile. The adjustment is made in WP.1 in excel document â€Å"2009 Bank†. 3 and 4 : See excel document â€Å"2009 Bank part WP.1.B 5. The cutoff statement received directly from the bank support the existence, completeness and valuation objectives. This statement gives an auditor satisfaction regarding the amount of cash receipt at the end of the year and if they were recorded at the right time. If the cutoff statement  covered the period 1/1/10 through 1/21/10 and the deposit in transit was credit in 1/12/10, as an auditor I should be concerned that a client was keeping cash receipts records open after the end of the year period and could have recorded 2010 cash receipts in 2009. To allay my concerns, I should apply remittance advices, cash listings in order to be able to check the cash receipt at the end of the year that make up for the deposit in transit. Module IX: Analysis of Interbank Transfers 1. A. The purpose of analyzing inter-bank transfers for a short period before and after the balance sheet due in to check if there are any cash cutoff errors. B & C. the check 127332 showing $3,000,000 received from Lawton was in fact an interbank transfer from Bank Two to Dollar Bank. The Biltrite Company is in violation of one of the restrictive covenants in the Bank Two agreement because if the transaction was recorded correctly, it would show that the balance was below $10,000,000 compensating balance. 2 & 3. See Audit Reclassification entry at the bottom of WP 1.C 4. Yes the Record Reclassification does in fact place Biltrite in default because it decreases the compensating balance to below $10,000,000. Some of the audit procedure that can be applied is questioning management and legal counsel in regards of the examination of the agreement that was agreed upon with the bank since there is a default. Also, checking the balance after year end to see if the compensation balance has increased to its minimum balance of $10,000,000. 5. See excel document â€Å"2009 Bank†. Module X: Analysis of Marketable Securities 1. There are investments in common stock that resulted in realized loss of $198,000 in 2009. This support does not support McAfee goals of â€Å"maximizing returns while minimizing risk of loss†. Since there is a loss, it contradicts the statement. 2. In order for the securities to be classified as current on the balance sheet, the securities need to be readily marketable and acquired as temporary investments. 3. The auditor’s objective in the audit of marketable securities is to check: -The existence of the securities -The ownership of the securities, if the client owns them. – Are the values of the securities shown in the statement consistent with their real value – Are the losses and gains correctly reported – Interest and dividend correctly reported – Are the securities classified as current and noncurrent correctly The audit assertions for the auditor to examine are existence, valuation and the presentation and disclosure of the securities. The objectives that are not satisfied is the working paper that does not state if the securities are current or noncurrent. Answers to questions 4 through 8 can be found in excel document â€Å"2009 Security†.

Cosi Lewis Nowra Essay

Lewis Nowra’s semi autobiographical play ‘Cosi’ is a touching yet biting portrayal of human relationships in a Melbourne mental institute, where the patients are astracised by society. Throughout the play Lewis Nowra illustrates each and every character that suffers with a mental illness as normal people with a desire to do or think things different to others from the society of the 1970s. Throughout the play Nowra poses a question, can anybody be classified as insane? When there is insanity all around us. The play they are to perform ‘Cosi fan Tutte’ is a play about love and fidelity which becomes a topic of disagreement of the cast. Act 1 Scene 3 addresses love and fidelity & Confusion with reality & illusion With Nowra’s intelligent use of dramatic techniques such as Characterization, Dialogue & Symbolism to present his central ideas within ‘Cosi’. ‘Cosi’ is a dramatic play written by Lewis Nowra, which is set in the early 1970s in the midst of the Vietnam War. The inmates in the asylum are to performance of Mozart’s opera ‘Cosi fan Tutte’ as a therapeutic technique to the patients and is directed by an insecure university graduate Lewis, who brings the patients together and becomes as involved into the play as every other member of the cast and gets labelled as ‘one of them’ by society outside the asylum. In act 1 scene 3 moments after the toilets in the theatre have been a result of Doug’s pyromaniac problem. The cast re assemble and continue on with the play, during the play Ruth is confused between reality & illusion and the number of steps she needs to take in each scene â€Å"I was wondering where you wanted me to walk and how many steps? † Nowra canvases Ruth’s confusion between reality and illusion through to the audience with the use of characterization, amplifying Ruth’s obsessive disorder through to us the audience in a way where we get a sense of understanding on the obsessive-ness in Ruth’s character and her disorder. The theme of love and fidelity demonstrates individual’s ideas throughout the play ‘Cosi’. Notably we see Nowra canvas the idea of love & fidelity through dramatic techniques within each characters dialogue & characterization such as Lewis, Lucy, Julie, Nick & Roy. Lewis’s changing attitude towards love throughout the play becomes a pivotal turning point for Lewis & Lucy’s relationship. As time goes on we definitely see Lewis becoming more compassionate and warm and Lucy showing her true colours towards their relationship. Lucy without a doubt becomes somewhat shallow and expresses that she sees love as out dated and unimportant in modern day society. Julie questions Lewis on his relationship with Lucy â€Å"You two are into free love? † â€Å"Does she play around? † â€Å"You trust her? †, Julie thinks against love & fidelity and thinks men are useless referring to her knowledge learnt from studying Mozart’s ‘Cosi fan Tutte’. Lewis’s thoughts of love and fidelity are antithetical of his actions with Julie later in the play, to have love we must trust. Throughout Act 1 scene 3 in ‘Cosi’ Lewis Nowra canvases symbols within many factors. A large factor produced as a symbol through the whole play is the burnt out theatre which they rehearse in. This theatre is a symbol of them escaping the reality in which the patients & Lewis are as equal to each other. Society outside the asylum portrays Lewis as ‘insane’ for working with ‘mad people’. The burnt texture of the theatre is also a symbol for the patient’s reality as being excluded from reality as being excluded from reality outside the asylum â€Å"Cosi allows you a chance to do something successful at least once in your dismal life† Roy ironically says to Henry whose life if not much different to his own, but society still labels them as ‘insane’. The coffee mugs in which Ruth and Julie are to use as props in the play is a symbolic technique Nowra applied, â€Å"I can live with illusion as long as I know its illusion, but this coffee is not real, is it? † Ruth’s confusion and reality is illustrated within the coffee as being coffee cups with no coffee is also a metaphor for the patients in the mental asylum, â€Å"An illusion of reality†. Lewis Nowra not only wrote a play containing aspects such as love & fidelity & illusion vs. eality but through the use of dramatic techniques like characterization, dialogue & symbolism throughout characters such as Lewis, Julie, Roy, Lucy & Nick in act 1 scene 3 and the rest of the play, but to give the audience a broader understanding on the plays meaning, but we also question although the play was set in the 70s, this era was experimental with ‘free love’ the reality is without fidelity, love is anything but a meaning. We still hold old fashioned values about love. The aspect the audience gain from another message from Nowra’s ideas expressed throughout the text & dramatic techniques is the frequently noticeable question, are the people in the asylum really mad? When there is insanity all around us. Society labels these people as ‘insane’ when they are no different to each and every one of us, only with different desires to some. The only people who should be classified â€Å"insane† are those who classify insaneness in another.

To Build a Fire: Man’s Pride

To Build a Fire by Jack London is a story of man who believed that he is larger than nature itself, that he could conquer anything—even seventy-five degrees below zero. Throughout the story, London clearly depicted a very cold place, a place which obviously no human could survive. According to one critique, the story â€Å"pits one man alone against the overwhelming forces of nature† (Rhodes, 1994). Probably due to humans' achievements, the man has become engulfed with pride and has carelessly ignored the power of nature.The protagonist was described as a man who is keen to details and, through most of the story, exuded confidence that he could cross the place. In fact, he already had a targeted time when he could reach his other companions. He did not have apparent fear of danger and seemed to rationalize to himself so as not to face the real situation: â€Å"Maybe, if he ran on, his feet will thaw out; and anyway if he ran far enough, he would reach camp and the boys † (London, 2002). It was only near the end of the story did he realize the danger that he entered himself into, the death that he could have easily avoided.If he was not as arrogant enough to perceive the â€Å"old-timers† as â€Å"womanish† and heeded their advice, the man would never have died and would have enjoyed â€Å"camping out with the boys. † His arrogance took its toll—nature took his life. References Rhodes, K (1994). To build a fire: Overview. In N. Watson (Ed. ), Reference guide to short fiction (1st ed. ). Detroit, MI: St. James Press. London, J. (2002). To build a fire. In L. Jewell (Ed. ), Reading and writing about literature (1st ed. ). Upper Saddle River, NJ: Pearson Education.

London Stock Exchange in the Development of Financial Services Essay

London Stock Exchange in the Development of Financial Services Business in the UK - Essay Example There are two major trading procedures used at LSE including Stock Exchange Automated Quotation System (SEAQ) and Stock Exchange Electronic Trading Service (SETS). With the help of these procedures trading between the companies, brokers and people is managed. Though LSE is international share market but mainly the UK equities are traded here and different products are introduced for financial services business like gild edges, corporate and local authority bonds, derivatives, Eurobonds, warrants and covered warrants etc. These services have allowed the development and expansion of financial services business across the UK. The London exchange has evolved as the heart of financial markets and the most important, prestigious and influential financial center of UK. It has introduced and promoting several market products that facilitate the financial service business in IK like the Alternative investment market AIM that was established in 1995 for allowing investment in the smaller compa nies. The electronic system was also introduced in the stock exchange in 1997 whereas techMart was also introduced in order to meet the demands and requirements of the rapidly growing technology sector. LSE also supplied high quality prices, news and information about the financial communities in UK allowing the businesses across UK to keep eye upon the changing trends of the financial market and make informed decisions about their investments. LSE works with the aim to ensure winning business for the UK financial markets. The portfolio has been developed in a way that it meets the international and UK financial market’s needs. LSE also supports the businesses related with credit union, stock brokerage, investment funds, insurance companies and consumer finance companies because almost all the important companies of UK operating in these sector have been listed in LSE and support is provided to these companies to facilitate the expansion of financial services business across UK. In order to play important role in the development of investment funds being part of the financial services business, the London Stock exchange supports the close-ended investment funds. The main market of LSE offers the funds access that act as the widest possible investor base for the institutional to the general retail investors. This service facilitates the closed ended investment to the investors across the UK by defining certain rules about the admission and ongoing levels of the shareholders engagement in the process of investment. LSE acts as the facilitator of non-bank finance to the UK companies and provide them access to the equity finance provided by the marker. In this way, it works for the economic stability for the UK companies even in the era of crisis and support the expansion of financial services business across UK by acting as facilitator of investment funds, insurance companies and other banking services. In order to support the financial service businesses, LSE has also created the specialist fund market that is basically a peer market design especially established to appeal the alternative funds and the sophisticated investors involved with these funds. This market has been governed in line with the EU directive minimum standards where the investors

Please answer the following questions Assignment

Please answer the following questions - Assignment Example Functional structure classifies the people with the function they perform. Divisional structure- These are structures which based upon various divisions within organizations. This is further divided into; product structure which is based on the organizational of the staff and a duty which is based on different products the company produces. Market structure which classifies the employees according to the market the company deals in. Geographical structure which is applicable to organizations working in different places (Schein 59). Other kinds of structures include; bureaucratic structures, pre bureaucratic structures, network structure and team structure. Bureaucratic structures are advantages in organizations with complex managements. Pre bureaucratic is suitable when administration is centralized. While network structure help maintain coordinates. b) What is organizational culture-These are the behaviors and the values that explain the social uniqueness and the organizational psychological environment. It is therefore the summation of organizations preset and past experiences and philosophy hat defines and hold the organization together. It is rooted on the customs, beliefs, attitudes and norms. It is manifested through the strength of the staff, flow of power and information, autonomy and freedom in the organization and the ways business is conducted in the organization. The organization culture is regarded either strong or weak. This is depends on how it spreads within the organization. Culture affects organizations productivity and the quality. It also influences marketing and advertising strategies. In India the major drivers are power distance; people are not equal in the society 77. Individualism; this explains the degree of interdependence maintained among members is rated at 48 Masculinity/Feminist indicating success n competition 56. Uncertainty and avoidance and the long term orientation which involves dealing

Your choice Essay Example | Topics and Well Written Essays - 1000 words

Your choice - Essay Example r will discuss few methodological and evaluative strategies of the learning event, and such discussion will allow the teacher to include innovative methodologies based on students’ perspectives. After introduction, the teacher will endeavor to provide learning related to the: It is an observation that students are aware of few objectives, as well as functions of the United Nations from previous classes and personal discussions, so the teacher will endeavor to find out conceived perceptions about the United Nations before presenting his means of learning. Such an overview of known notions has huge significance in the learning theory of ‘Cognitivism’ that promotes consideration of prior knowledge for efficient learning (Horn, 2008). â€Å"The United Nations is an international organization founded in 1945 after the Second World War by 51 countries committed to maintaining international peace and security, developing friendly relations among nations and promoting social progress, better living standards and human rights† (UN, 2009). In conclusion of this class, students will be aware of learning objectives specified earlier in the lesson plan briefly, and will be ready to understand different functions of the United Nations in a detailed manner. Group discussions will be significant in evaluating the understanding capabilities of students in the class (Westwood, 2008), and will play a major role in developing leadership and teamwork skills in the students. In addition, crossword activity will facilitate teachers in assessing creative and cognitive skills of the students. Class will commence with a brief summarization of previous class from the students that will provide a compatible learning environment to them, and will allow absent or shy students to participate in the learning event confidently. Moreover, such an overview of learnt concepts plays a significant role in the learning theory of ‘Cognitivism’ (Horn, 2008) that promotes consideration of

How successful is neo-liberalism in explaining why states cooperate Essay

How successful is neo-liberalism in explaining why states cooperate - Essay Example The concept of neoliberalism has been used in order to interpret the behaviour of people or states under specific conditions. It is even expanded in the area of organizational behaviour and planning. Regarding this issue, it is noticed by Bourdieu (2008, online article) that ‘the neoliberal programme draws its social power from the political and economic power of those whose interests it expresses: stockholders, financial operators, industrialists, conservative or social-democratic politicians; high-level financial officials eager to impose policies and so on’. Current paper focuses on the role of neoliberalism when having to explain the reasons for which states cooperate. The various aspects of neo-liberalism as a social and political concept will be analyzed in order to identify their role in the formulation of specific political behaviour with a special reference to the cooperation among states within the international community. Neoliberalism is a significant concept related with a variety of social and political fields; in the economic sector also the above concept can be effectively applied. In this paper neoliberalism is used under its form of an important criterion for the development of strategic cooperations among states; in other words the political ‘dimension’ of neoliberalism is likely to be employed for the development of this study. However, it is necessary to refer primarily to the various aspects and forms of neoliberalism in order to justify its presence in the evaluation of specific political behaviour – cooperation – by states internationally. In this context, we could refer to the study of Kilmister (2004, online article) who noticed that ‘neo-liberal economics is based around three main elements; firstly, there is a re-conceptualisation of the role of government expenditure; state spending is explicitly seen as justified only by the need to make domestic ca pital more