Wednesday, August 26, 2020

Conflicting Medical Reports Essay

In this paper I will give you a depiction of the case that was talked about, I will likewise examine what you ought to do if clashing clinical conclusions are introduced by your general doctor and the organizations doctor, and which clinical expert’s counsel tallies more and why? I am likewise going to examine if the case introduced is a charge of separation and in the event that it is pertinent to this case and why? In conclusion, in the event that I was given a case like this what might I do? This case is about a worker named Donald Knolls who was an aviation authority manager for International Gateway Airport (IGA). In, 2007 Donald started to encounter misery and discouragement related issues because of serious pressure brought about by the activity. In 2008, Donald was conceded inability leave to experience treatment for his disease. After eight months and after broad treatment and assessments. Donald’s individual doctor, and counseling authorized therapist concurred that he could come back to his previous position. IGA sent Donald to their doctor that they doled out to him to endorse the handicap, before they would close down and affirm him to return to his administrative employment. After the assessment of IGA’s doctor inferred that Donald has made extraordinary steps to improving he ought not come back to his administrative position on the grounds that, the activity conditions have not changed and Donald was adept to the pressure excessively. In the event that Donald needs to come back to work he should take a non-administrative situation for a half year and be reconsidered around then to decide whether he can return back to his administrative elixir. Donald was furious and not content with this course of action and recorded a complaint through IGA’s elective question goals technique. After a few gatherings the business kept up that they reserved the option to depend on the clinical assessment of a reasonable and unprejudiced doctor who confirmed that Donald ought not be coming back to the situation since that was the reason for the worry all things considered. The board brought up the arrangements of Donald’s incapacity leave which expressed that it might require suitable documentation on the off chance that it accepts a worker isn't fit to come back to their previous position. Donald recruited a lawyer to speak to him and expressed that the inability leave arrangements were clear in any case, one-sided against the worker since they ignored what their own doctor and therapist expressed. Donald’s legal advisor additionally expressed that he was a casualty of segregation dependent on his conventional condition of despondency. The clinical master that IGA allocated to the organization has alloted to the case should take some priority, yet that the master doctor should take in thought or even counsel the individual doctor and analyst that was rewarding Donald. The organization employs their own physician’s because of the high hazard work that is in addressing. The organization ensures that their employee’s are fit to work and ensure that the entirety of the planes take off and land securely. Additionally, a few organizations have their own physician’s because of protection purposes, in the event that they get a doctor appointed to them particularly in aircraft field, the obligation protection is most likely cut. Segregation can be a piece of the circumstance be that as it may, things being what they are it could go the two different ways. I Donald’s eyes yes he is being oppressed on the grounds that, he worked superbly, found support for is issue, and is prepared and ready to return to his position, feeling that the organization would hold his situation since they are the ones that affirmed his inability. Be that as it may, in the event that you see it on the organizations side, at that point no they are not being oppressing Donald, they are ensuring that the wellbeing of everybody at the air terminal and all the carriers, representatives, and travelers are protected, they are ensuring that he won't be an obligation to them and every other person. On the off chance that I was in this circumstance and introduced a case like this I would examine Donald’s case, talk with every one of the three doctors and afterward carry this up with the Board or even different directors and see what the best arrangement would be. It may be the case that he would be in a lower rank situation for thirty days. Yet, I truly feel that I would prescribe for Donald to be returned to his position yet to be watched and observed intently and ensure that all is well before he is given up all alone. In the event that he ends up being alright, at that point everything is extraordinary in any case, on the off chance that they see that the pressure has gotten to him once more, at that point they can address him and check whether there is another position or something that they can accomplish for him. All in all, I have given you a depiction of the circumstance, gone over if the exhortation of the clinical master that the organization delivered or in the event that you ought to go with the individual physician’s supposition, if the charge of separation introduced by Donald’s legal counselor applicable and if this case was introduced to me what choice I would do. In job’s like an air traffic controller you should have the option to endure a ton of stress. Numerous individuals can't carry out the responsibility, and the ones that can do it are extraordinary and that is the reason they bring in the cash.

Saturday, August 22, 2020

Forecast

Dear Ms. Jones: In request to get the conjecture for the fifth year we needed to assemble and dissect the information of the four earlier years in your organization. The pattern (information carrying on with a similar recurrence throughout the years) that was found was the accompanying: The starting a long time of the year are the ones with higher deals. As the months pass by, deals keep diminishing until December, where deals return up once more. Presently, let me clarify how we had the option to show up to this end. Initially, we determined the normal interest by including all the deals of each of the four years and isolating them by the quantity of months (48). At that point, we thought of the proportion by isolating the deals of every period by the normal interest. The regular list is then acquired by getting the normal of that month proportions of every one of the four years. For instance, the normal of all the 4 January proportions. The regular file is a normal that can be utilized to contrast a real perception relative with what it would be on the off chance that we there were no occasional variety. We show up to the occasional estimate by isolating the deals by the regular file. At that point we get the pattern line by including the block in addition to the x-variable and increasing that by every period. The pattern estimate is the thing that will show you the normal pattern of the years. That is gotten by duplicating the pattern line times the occasional list. Here’s a preview of the pattern of the what the fifth year would resemble: And here is another diagram indicating the pattern of the four earlier years: As you can tell, the business conduct rehashes itself consistently. This pattern is by all accounts steady. Notwithstanding, I should caution you that the p-esteem (rate deficient) in the synopsis yield is fundamentally higher than . 06, (it is a. 404056) and this implies this gauge isn't truly dependable. I additionally determined the rate blunders; the outright rate mistake (MAPE) is 3. 85%. This mistake was determined by isolating the outright blunder (which we got by taking away the pattern figure from the deals and utilizing the total estimation of that), by the deals, and afterward getting the level of all the supreme rate blunders. I trust this encourages you comprehend the pattern of your deals consistently. The most significant thing for you to recognize is where you are having higher deals the potential reasons why those business decline as the years reaches a conclusion.

Thursday, August 13, 2020

2nd Half of IAP

2nd Half of IAP For the first half of IAP, we were speed walking to prepare for the spring semester. But for the second half, we arrived on campus and did some stuff! In no particular order, here is a list: 1) We went on an errand run with our mom (she was visting us), and got side tracked along the way! Look at the frozen river! and ducks! and geese! close up of frozen river! 2) We saw Mary and the Witchs Flower, the first movie of the brand new Studio Ponoc, with our equally-ghibli-obsessed-friend Nia M. 20!! As expected from a company that is essentially the second Studio Ghibli, the visuals were absolutely stunning! Like the beauty of the animation alone will make you cry (at least it made us cry). cameo: person eating popcorn 3) We went on another errand run. The sky was really pretty! 4) We saw the Shakespeare Ensemble’s production of Go Back for Murder also with Nia (no selfie for this time)! But OMG, we were all on the edge of our seats the whole time. Also, the ensemble put together this show literally over IAP, which is so incredibly impressive. 5) A friend who graduated last year came to visit for a weekend, and we had brunch at the Friendly Toast (a somewhat overpriced, but very popular breakfast place with lots of wierd decor)! 6) We saw Dear Evan Hansen in a totally legitimate way online with an equally-musicals-obsessed-friend! We tried setting up in the Burton Conner TV room, but after an hour of failing to get the projector working, we just went up to her suite and watched it on her laptop. It was A M A Z I N G! Ben Platt is actually not human (we are convinced). 7) We finally saw Loving Vincent with more friends from Burton Conner! OMG it was so incredible to watch, because a l l o f i t w a s p a i n t e d ! ! ! ! 8) Allan: I went to a freinds housewarming, and in true introverted fashion, quickly met someone to talk to while  we began partaking in the *best* type of party activity organizing the magnets of the fridge in neat rows! When we finished, people around us tried guessing which states the shape of the magnets form (Connecticut? Alabama? both?!). Also, we located some cool random phrases! The favorites were empty unseen storm light and  moon blue within. Just now, I found fashion crush lather goddess. Feel free to comment any other ones that you find!! 9) We started our MassArt classes! And yes “MassArt class-ES,” as in plural! Because we are in different ones :O. We kind of expected this because cross-registering is hard, since many spots are taken in the classes already by the time they let non-MassArt students register. We are actually happy about it because, for like the first time, we get to take full advantage of being twins! Hopefully sometime over the summer, when we have time to do independent animation projects, we will swap knowledge! Anyways, the classes are Digital Toolbox (which is a class that teaches Animation softwares, taken by Allan), and Character Animation (which is what it sounds like, taken by Danny)! The MassArt semester started a month ago, which is the reason why we came back in the middle of IAP. So we’ ve already had a couple classes, and are both really enjoying them! 10) We participated in UPOP!! It’s a year-long program technically, but the bulk of the time commitment is in one week over IAP. You get divided into teams guided by a successful MIT alumni, and participate in professional development workshops, and it was honestly really really cool! When deciding whether or not to do it, we asked around and heard many not-so-great opinions. Mainly, people said that UPOP just teaches soft skills, things that you can learn on your own. We signed up despite this, and honestly do not regret it! Yes, it was workshop after workshop developing soft skills, but if we learned anything from UPOP and all the mentors, it’s that those skills are just as, if not more important, that technical skills in your career. And we personally felt that we learned things that we wouldnt have been able to learn by ourselves.  Besides being super useful and educational, the workshops were for the most part fun and interactive! They ranged from a guided negotiation sessi on to building a skyscrapper with pencils and blocks to an actor teaching us how to effectivley present! That about sums it up! We just got settled down into the semester, and will probably blog about that soon! Till then! Post Tagged #Charles River #cross-registration #photography #Shakespeare Ensemble #UPOP

Saturday, May 23, 2020

The Effects of Poverty in Our World Essay - 1586 Words

All over the world, disparities between the rich and poor, even in the wealthiest of nations is rising sharply. Fewer people are becoming increasingly â€Å"successful† and wealthy while a disproportionately larger population is also becoming even poorer. There are many issues involved when looking at poverty. It is not simply enough (or correct) to say that the poor are poor due to their own (or their government’s) bad governance and management. In fact, you could quite easily conclude that the poor are poor because the rich are rich and have the power to enforce trade agreements, which favor their interests more than the proper nations. This is a very serious problem in our society today. Poverty is everywhere and it needs to reduced so†¦show more content†¦Ever since then our government has tried to reduce the poverty in our nation, and so far has had a hard time. In 1996, Bill Clinton addressed the welfare bill, and that resulted in an estimated one million children being thrown into poverty (Egendorf: 1999, 19). However, assistance from the Government has also been helpful. Programs such as Social Security, Food stamps, housing assistance are safety nets that has helped lower the high risk of poverty. Without these added benefits, people would be a lot worse than they are now. The safety net programs reduced the child poverty rate from 24% before the benefits were counted down to 16% (Egendorf: 1999, 19). Supplemental Security income, local general assistance, and earned income tax credits have also been popular components of income in the United States (Lynn, McGeary: 1990, 235). Education levels are not as high in urban areas, which means that the people who are living in these areas are not qualified for the high paying jobs. High skilled jobs are beyond the reach of those who live in areas of concentrated poverty, and those who are going for the high skilled jobs, are finding their way out of these areas of concentrated poverty. Higher standard of living also attracts immigrants, which makes it hard for people living in urban areas to find good paying jobs, because the immigrants will work for lowerShow MoreRelatedChild Labour And Child Labor1600 Words   |  7 Pagesor industry, usually illegal. â€Å"3 billion people around the world survive on $2.50 a day or less. And 2 billion people do not hold a bank account or have access to essential financial services† (â€Å"Living in Poverty†1). Children that are normally in labor come from a poor family that’s in need of money so badly that it comes down to selling their own children or putting them up for jobs. Child labor is happening right now, all around our world. There are children being forced into labor and not knowingRead MorePoverty Is A Hot Topic On The Current World Of Politics1467 Words   |  6 PagesName and Section Number November 11, 2015 Growing in Poverty Poverty is currently not a hot topic in the current world of politics. Every candidate wants to tackle the upper or the middle class and often forget about those living in poverty. Poverty can affect anyone and effect everyone in our society. One may wonder what poverty is and why poverty is a big issue or does it have a large impact on our societies. Webster’s dictionary defines poverty as the state of one who lacks a usual or sociallyRead MorePoverty Essay948 Words   |  4 PagesAccounts, Experiences and Scenarios in Poverty Stories and factual experiences provide insight to readers that explicate the reality of any situation. The solutions to poverty become more attainable when accounts from others’ experiences are brought into consideration. In Jo Goodwin Parkers’ â€Å"What is Poverty?,† Lars Eighners’ â€Å"On Dumpster Diving,† Peter Singers’ â€Å"The Singer Solution to World Poverty† and Barbara Ehrenreichs’ â€Å"A Step Back to the Workhouse, † each author expands on personal experiencesRead MoreClimate Change and Poverty1734 Words   |  7 PagesClimate Change and Poverty Over the past few decades, a major concern is the threat climate change possess for today’s economy. Millions of people are affected each and every day by climate change but this is just the beginning of the worst. One thing that seems to go unharmed by climate change is social status; how long will money last as a barrier to the effects of Mother Nature? How does poverty increase the risks associated the devastating powers of climate change? When speaking in termsRead MoreExamples Of Poverty Essay943 Words   |  4 PagesThe Shame in Poverty Accounts The solutions to poverty are plentiful when accounts from others’ experiences are brought into consideration. Stories and experiences provide insight to readers that explicate the reality of any situation. In â€Å"What is Poverty† â€Å"On Dumpster Diving† â€Å"Lifeboat Ethics† and â€Å"The Singer Solution,† each article expands on personal experiences and situations to open the reader to various viewpoints on how poverty is perceived by society, as well as how it is perceived by thoseRead MoreEffect Of Trade Openness On Developing Countries1591 Words   |  7 Pagespanel data for 25 developing countries is used for the years 2000, 2005 and 2010. These countries are listed separately in appendix ‘A’. The World Bank list of developing countries was referred to but data for these three particular years was available for 25 out of 145 countries. All the variables that were used in our model were sourced from the World Bank’s Wor ld Development Indicators 2013. The description of variables is given in appendix ‘B’.The descriptive statistics of the variables are presentedRead MoreThe Cause of Poverty in Mexico1527 Words   |  7 PagesThe Causes of Poverty in Mexico | |[pic] |Are you aware that 20 million people in Mexico live on less than two dollars a day? Sixty million people, half the Mexican | |population, live in poverty, and 20 million of them live in extreme poverty. Most of the time, garbage is their food, and some | |days, they don’t even eat anything. This critical situation in Mexico is caused by individual, geographic and political factors. | |The purpose of this essay is to analyze these three main causesRead MoreGlobalization And Its Effects On Society1011 Words   |  5 Pagesbusinesses around the world have interacted and integrated with each other. This is called globalization. Globalization has reformed almost every industry and affects billions of lives whether you realize it or not. Around the world, people view international trade as a good thing but this is hindered by concerns about its side effects. To find the balance between pros and cons associated with globalization, citizens everywhere need to know how globalization works. This includes its effects on the environmentRead MoreReasons that Can Cause Poverty Essay1052 Words   |  5 Pages Poverty is the lack of the basic needs of life, including food, shelter, clothing and safe drinking water. For a person to live normally, it is important to meet a certain level of physical, social, and emotional needs. People who live in poverty have difficult time to achieve those as they are not welcomed in many places. Because of their low incomes, they have troubles in maintaining their health, hunger, education. Poverty has become a large issue around the world. It is something that manyRead MorePoverty and Its Effect on Society1421 Words   |  6 PagesPOVERTY AND ITS EFFECT ON SOCIETY Poverty and its Effect on Society Le’Quisha Davis SOC 100 – Introduction to Sociology Professor Lisa Riggleman-Gross January 29, 2012 Abstract The United States has one of the strongest economies in the world. Even in light of recent events such as the economic collapse and recession, the U.S. reported a Gross Domestic Product (GDP) of $47,200 per capita in 2010 (estimated). The U.S. has maintained its status as the largest

Tuesday, May 12, 2020

Performance Enhancing Drugs In Sports Essay - 1574 Words

Performance enhancing drugs should be eliminated from all sports because they create an unfair competitive advantage. I am against the use of Performance Enhancing Drugs in sports because it is a worldwide problem that takes the integrity out of the game. There are so many people involved from trainers, players and coaches. In the past athletes played for love of the game, today however, the players have so much more at stake then just being able to play the game because they love it. Athletes will use any means necessary to get performance enhancing drugs(PED). They will use there team trainer or personal trainer to attain these drugs. Some athletes will go through their coach who may have the ability to supply the players with PED.†¦show more content†¦There are also psychological affects such violent behavior, mental depression and suicidal behavior. Usually years after the player will stop using PED after the playing days are over then the physical deterioration takes place. This is noticeable since the person will be 240 pounds when they were playing and now are down to about 180 after they retire. If they go off the PED altogether then there weight will drop and muscles shrink tremendously. A great example is Lyle Alzado, a former NFL player who was a terror on the field with PED. After retirement he was a broken down old man who could barely walk and eventually died from so many performance substances he had taken during his career. History PED have a tremendous affect on the history of pro sports. Athletes who use PED are cheaters, plain and simple. These players are sacrificing the integrity of the game by cheating; they cheat the other players who only use the god given ability to compete. If a â€Å"natural† player can throw a 90 mile an hour fastball and a player on PED can throw 98, then who is going to make the team, the one who can throw harder or run faster. They cheat the history of past players who were great players and possible set records that they are trying to break. There are so many records falling in all sports that have been in place for decades. Back in 1998 when Mark McGuire and Sammy Sosa were chasing theShow MoreRelatedPerformance-Enhancing Drugs in Sports1078 Words   |  4 Pagesï » ¿Performance-enhancing drugs in sports: A literature review A number of prominent athletes have recently experienced a fall from grace, because of the revelation that they used performance-enhancing drugs. Perhaps the most famous example of this phenomenon is Lance Armstrong. In an advertisement for Nike that his former sponsor now no doubt regrets, Armstrong is shown asking the viewer what am I on? Im on my bike, busting my ass six hours a day. Professional cycling is often cited as one ofRead MorePerformance Enhancing Drugs For Sports1227 Words   |  5 PagesPerformance Enhancing Drugs Sport records are becoming harder   to break and seeing records are starting to become a thing of the past.. Players aren’t being able to hit these home runs or score long touchdown’s. Injured   players are getting kicked off the team or even quit because they can’t get to their peak performance that they were at before they got injured.   If more players were to use performance enhancing drugs they would be able to compete to the performance of past players. A performanceRead MorePerformance Enhancing Drugs For Sports Essay1514 Words   |  7 PagesPerformance-Enhancing Drugs in Sports A tremendously large problem in sports is whether or not athletes should be able to use performance enhancing drugs. To most people, it doesn t make any sense for athletes to be using them. They have to know what affect it has on their body not only physically, but also mentally. Around the early 2000’s is when all this starting coming up and it has made a dramatic impact on the sports world. The few people who want performance-enhancing drugs in sports don’tRead MorePerformance Enhancing Drugs in Sports1686 Words   |  7 PagesPerformance Enhancing Drugs in Sports Athletes use performance enhancing drugs to boost their game. The professionals who use these drugs are ruining the integrity of the game. Many people don’t understand why professional athletes would go to such extreme measures to be better when they have already proven themselves. Athletes are just taking away from their natural ability by using these dangerous drugs. The risk of using performance enhancing drugs is a lot greater than the reward, because anRead MorePerformance Enhancing Drugs in Sports1207 Words   |  5 PagesThe growth and use of performance enhancing drugs makes them no longer a taboo subject among professional athletes, and is starting to become in fact rampant among athletes. There appears to be no end in sight when leagues like the NFL and NCAA have weak testing programs. Traditional locker rooms in the NFL have a few steroid users and have many HGH abusers due to the NFL’s weak testing programs. HGH has become a rampant issue for the NFL, because it allows the average NFL player to gain an edgeRead MorePerformance Enhancing Drugs in Sports527 Words   |  2 Pagesuse of performance-enhancing steroids in sports is forming a problem. The sports that they play end up being cheated by these frauds. This is a disgusting epidemic. For example, â€Å"The National Institute on Drug Abuse (NIDA) recently estimated that over half of a million 8th through 10th grade students are abusing AAS, and that many high school seniors do not believe their use constitutes a health risk† (steroidabuse.com). The problem exists in professional sports and below. Steroid use in sports is becomingRead MorePerformance Of Sports And Performance Enhancing Drugs2051 Words   |  9 PagesPerformance Enhancers in Elite Sports Performance enhancing drugs are as old as sports themselves. Even the ancient athlete that competed in some of the first Olympic Games were know to use substances to boost their performance. It is on record that â€Å"Olympian Thomas Hicks won the marathon after receiving an injection of strychnine during the race in the third Olympiad†. (Savulescu, 1) It wasn’t until the 70’s that athletes began being tested for performance enhancing drugs and they became bannedRead MorePerformance Enhancing Drugs For Professional Sports1703 Words   |  7 Pagesthe use of performance enhancing drugs. The debate on whether or not performance enhancing substances should be allowed in professional sports has been going on for years, decades even. Many believe that using steroids and other performance enhancers should automatically disqualify an athlete from ever being able to be a member of the Hall of Fame, in sports in general, not just in Major League Baseball. However, there is an argument to be made to make the use of performance enhancing drugs legal inRead More Performance-Enhancing Drugs in Sports Essay1678 Words   |  7 PagesPerformance-Enhancing Drugs in Sports In all areas of sports, professional, college, and even high school, there is widespread illegal use of performance-enhancing drugs. Although there are many reasons for athletes to choose to use these drugs, the cost of such use, both to the athlete and to society can be extraordinarily high. It is important to understand why performance-enhancing drugs are used and what are the consequences of their use to the athlete and society. One of theRead MoreSports and Performance Enhancing Drugs Essay1221 Words   |  5 PagesPerformance enhancing drugs in todays pro sports have become a big deal, because of health stimulants and the benefits that such studies have on good development of the person and on fair athletic games. Pediatricians or trainers can play a huge role in helping the athlete or player that is using or taking performance enhancing drugs. By taking factual info about the true benefits and medical problems of these drugs and giving information about healthy food and working out. Tries to create a change

Wednesday, May 6, 2020

Describe the Reaction of British People to the Argentinean Invasion of the Falkland Islands Free Essays

There were huge number of different reactions and emotions shown by the British people following the invasion of the Argentinean junta of the Falklands. These included outrage, humiliation, anger, resentment, fear, pride and even shame. Much of the first response was of shame. We will write a custom essay sample on Describe the Reaction of British People to the Argentinean Invasion of the Falkland Islands or any similar topic only for you Order Now The people were embarrassed that a â€Å"once-great† country could suffer such a humiliation in losing its territory to the Argentineans. Initially this reaction was vented upon the Prime Minister Margaret Thatcher, and many people including influential politicians called for her resignation in the early stages of the conflict in the South Atlantic. Many were outraged that Argentina had apparently beaten the British, because they thought that the Latin Americans were not a real world power. As one disgruntled Brit said to The Daily Mail, â€Å"Mrs Thatcher will not only go down in history as the first woman Prime minister but possibly the first to allow a Spanish speaking nation to defeat us. Sir Francis drake must be turning in his grave. † This chauvinism added to the sense of humiliation and, despite being the words of a solitary person, is an example of the resentment that was being directed towards the Prime Minister. Spawned by this feeling of humiliation arose one of anger. Again the anger was often directed at the government and, as I before, specifically at Margaret Thatcher. People looked at her leadership and saw weakness, believing her neither willing nor strong enough to defend her country’s history and heritage. After all the British had been for centuries one of the most successful militaries on the planet. Some even used the Argentinians government’s decision to invade the Falklands, as a way to criticise the way the British government was run. The Times wrote â€Å"The Prime Minister should have resigned over the humiliation of the Falkland islands†. Some said that regaining the Falklands was a secondary objective, after sorting out domestic the political situation, which many disliked and didn’t support. However, Margaret Thatcher was not the only focus for public outrage and anger. The British people also commonly resented the Argentinians for their invasion. There was even a show of open aggression towards the Argentinian ambassador in London when an egg was thrown at his residence. Other displays of resentment included one famous, world cup-winning Argentinian footballer, Ossie Ardiles, being forced to give up playing in England due to the hostile treatment he received from some opposing fans. Tesco banned the sale of Argentinian corned beef and Brooke Bond Oxo, a company selling Argentinian meat, halted its imports in protest at the invasion. At Westminster no Argentinian food was allowed to be sold in any of the canteens or restaurants. One football team in Sussex refused to wear their new kit, a copy of the Argentinian international strip, as a protest and a display of anger. One newspaper, The Times again, condemned the Argentinian invasion saying; â€Å"Argentina’s seizure of the Falkland Islands is as perfect an example of unprovoked aggression and military expansion as the world has had to witness since the end of Adolf Hitler. † News coverage like this further provoked the resentment and stirred popular anger against Argentina. This type of journalism, aimed at disrupting the peace and adding to the public’s angry view of Argentina, was rife amongst the newspapers of the time. As well as anger, a popular view was the sentiment that British pride was at stake and action must be taken to counter the aggression to restore the country’s reputation. It was commonly believed that the majority of the British population wanted to use force to regain the Falklands and that they saw resolving the matter as very important. The Times reported that â€Å"Seventy percent of British people believe the Royal Navy should sink Argentinian ships. † This shows the extent of resentment in the minds of the British people towards the Argentinians. If the poll was representative of the British peoples’ view, it shows the real strength of popular opinion. It is very strong backing for war. This was seen when the first battleships set course for the Falklands. There were huge crowds at the ports cheering and holding messages of support for the Navy. Tens of thousands of people were there to support the fleet and their loved ones. There was joy at the prospect of beating the Argentinians and pride in the people whom were to do it. However, there were clearly also some who did not want violence or war. There were people whose main interest in the islands was the safety and well-being of the 1800 occupants. Many wanted the solution to be a negotiated, rather than a forceful or violent one, to make the situation as easy and un-stressful as possible for the islanders. Support for this ideal was led by Tony Benn of the Labour Party. He wanted the party to oppose the plans to invade the Falklands in a response to the Argentinian one. Some surveys found hardly any support for the total declaration of war by the British government. This was true of a survey by The Manchester Evening News. One person said that the â€Å"liberation of the Falkland Islands† was a â€Å"secondary objective† behind sorting out the political situation at home, which had created a â€Å"tangible atmosphere of blood lust†. He blamed the misguided government and media, for generating overly passionate and violent feelings about the Argentine invasion. Again this, despite being a solitary opinion, was an example of the widely held belief that the government were handling the situation poorly and the use of force was not as important as some[politicians and media figures] suggested. Ossie Ardiles, the abused footballer, said, â€Å"Most of the British people don’t even seem to know where the islands are. They are only finding out now through newspaper reports†. This again is an example of the way the media were responsible for some of the â€Å"blood lust† that was generated at the time, with their inflammatory writing. Another reaction to the Invasion by the Argentinians was that of fear and panic. This occurred when the economy and stock market was negatively affected by the loss of the Falklands. The pound was decreasing in value which led to fears about increases in interest rates which would affect all businesses and home owners. As well as this over the few days following the invasion i5,000 million was wiped from share values in the stock market. The uncertainty resulted in a wave of fast selling of shares. In conclusion I feel that the main reaction of the British was initially that of anger, towards both Margaret Thatcher and her government (for failing to defend the islands adequately) and also increasingly towards the Argentinian military government for attacking them in the first place. After this came other responses that stem from anger such as embarrassment, humiliation, wounded national pride and the desire to put the whole thing right again. It is clear from the evidence that the media had a huge effect on the reactions that were expressed. How to cite Describe the Reaction of British People to the Argentinean Invasion of the Falkland Islands, Essays

Sunday, May 3, 2020

Auditing and Assurance Accounting Failure and Governance

Question: Describe about the Auditing and Assurance for Accounting Failure and Governance. Answer: Introduction The financial audit is the process of examining the financial statement according to the audit standard. The aim of this report is to develop an understanding about the auditors potential liability as a result of global financial crisis. The financial crisis started in the year 2008 in US and after that it had spread all over the world. Further, the auditors have been also responsible at the time of global financial crisis due to lack of indecency, objectivity and expertise, and they also failed to escalate the malpractices of business institutions. Finally, the report concludes with useful recommendations to the auditors in order to minimize such global financial crisis in future. Global Financial Crisis Financial crisis started in 2008 as global financial crisis. It has been considered as one of the worst financial crisis in the world. Financial crisis of 2008 had happened because of housing bubble burst that means giving loan to the people who were not creditworthy (subprime), who may have difficulty in repay the loads. Due to this, around the world all stock market had fallen, many large financial institutions went bankrupt and the government in even the wealthy countries had come up with salvage package to relieve their financial system (CANSTAR, 2016). Lehman Brothers is the largest bankruptcy case in the history of US. On 15 September 2008, Lehman Brothers filed for the bankruptcy. It collapsed with $639 billion assets and $619 billion debts. This case provides an understanding of the risk that included in the business of Lehman Brothers and how they neglected it. This case also highlighted several facts about how the auditors may fail in executin their roles and responsiblitie s effectively. On the other hand, the bankruptcy of the Lehman Brother marked the starting of a new phase in the global financial crisis. In context of the financial crisis, Australian government was the first country that declared its motivation budget to fight with the inflation that was the major problem in the local economy. At the same time, most of the central banks successfully implemented the extra ordinary monetary policies for bringing the interest rates near to zero to avoid the economics collapse, and to promote the growth and inflation in the world. Due to the negative interest rate, it produced a strong positive effect on the consumption (Forbes, 2016). These crisises raised several issues along with raising the issue of Auditors liabilities in such cases. PricewaterhouseCoppers (PwC) one of the big four accounting and auditing firm, who failed to detect the problem to cut off. It was found that several companies had hidden billion dollars losses with the blessing of big four auditors and auditors role was seriously neglacted in such situation. In 2008, America Federal Deposit Insurance Corporation had sued the PwC for $1 billon, because it did not detect the fraud in Colonial Bank, and that went bankrupt in 2009. In September 2008, American international group collapsed because they could not afford to pay for all of the mortgage defaults in US. There were many financial institutions that were severely affected and collapses due to financial crisis such as- NetBank (USA), American Home Mortgage (USA), Terra Securities (Norway), American Freedom Mortgage Inc. (USA) and many more (The Economist, 2016). Auditors Liability under law Auditing is a significant element in the current business market position. There is no doubt that auditors have become simple target to blame for the commercial collapses in the current years. In a company, an auditor grasps a position of great responsibility to perform certain duties, which are assigned to him by the management. Auditors are generally liable in the situation, when they do not act with the proper care and skills that is mention in auditing standard. The liabilities of auditors can be described as below- Liabilities for civil and criminal activities An auditor is appointed in the firm to perform certain responsibilities. For this, auditors must take a reasonable care to execute their duties in the company. Due to the negligence of the auditors, client suffers some losses, than auditor may be held liable. Civil offences established the principles of auditor towards the client and third party, respectively. An auditor is responsible for detecting the misstatement and fraud in the business (ACCA, 2016). If an auditor shows clean views on financial statement, even after knowing the real picture then an auditor can be blamed for the fraud. According to the Rusch Factors, Inc v. Levin (1986) case under common law established that auditor was found liable due to ordinary negligence to third party, although the auditor was well aware of the fraud in the financial statement (OBrien, 1986). Legal liability of auditor towards client Meaning of third party is all parties such as investors, creditors banks and government, who depends upon the financial position and the financial information that are required by them to make decisions related to the investment in the business. According to the common law, an auditor is not responsible toward third party for an accidental negligence. But an auditor may be responsible to third party, if auditor makes statements with the motive of influence to the third party. According to the Australian corporation law, an auditors duty of care will be influenced by the expert view and confirmation of mechanism and skilled auditor in context of practices and standards of the profession (Gay and Simett, 2015). According to the common law, there is a contractual relationship between the auditor and third party. This relationship is called the privacy of the contract that refers a relationship between auditor and client for professional service. In some cases, there may be accidental liability of the auditors towards the third party, when there is a primary beneficiary relationship between the client and auditor. In this regard, audit is done with a particular objective so that third party can make particular decision. In this situation, third party can be able to prove the primary beneficiary relationship with the auditor. This way, third party will have right to sue the auditor just like client. According to the landmark case Ultramares Corporation v. Touche (1931) under common law is established that auditor can be liable for the third party beneficiaries for ordinary negligence (Koppelman, 2014). Proportionate Liability of Auditor According to the Australian corporation law, English law, and common law an Auditors liability is increasing due to change in the auditors responsibilities. Proportionate liability has been arising due to negligent misrepresentation from misleading and deceptive liability of auditor. In addition to this, objective of the proportionate liability was to ensure the liability of all suspects in the ratio of their contribution for the claimant loss (Johnstone et al., 2015). In this situation, auditors can be sued for the negligence by the creditors and shareholder of the companies, because companies are bankrupt and they unable to congregate their responsibility. In context of proportionate liability, it does not include a reduction of auditors liabilities with relation to conduct the audit and preparation of audit report. The auditors liability is not reduced due to the proportionate liability because it allows them to rely blindly the data provided by the management. But the real situation is that errors in the financial statement are partly due to the carelessness of the company and its directors. For example, if the director of the company is deceitfully misstates the financial statement of the business, management is not able to detect this due to poor control and auditor performs an insufficient audit because of wrong audit opinion. In this situation, it would be clear to say that all the three parties are at fault. So shareholders can be sued the auditor on partly basis (ACCA, 2016). Potential Auditors liability in context of Global Financial Crisis The term auditor liability has become more complex in the recent times, which calls for various considerations and responses. Auditors have some broader liabilities to assume responsibilities towards the entities that they audit. Recent global financial crisis in particular, have increased the potential liability of auditors in determining the violation of laws and regulations. Also, the American Institute of Certified Public Accountants (AICPA) has introduced a wide range of new statements on Auditing Standards, which have pointed out the liabilities of auditors regarding detection of irregularities and material errors in financial statements of an entity (Xu, Y et al., 2013). The Australian auditing standards closely aligned with International auditing standards. In order to fulfil its responsibilities, the Australian Law states that auditors must possess necessary skills and knowledge to solve financial matters. Moreover, auditors need to be highly reliable so that they can identi fy significant misstatements resulting from management fraud. In response to the series of legal actions brought against auditors, concern over the auditors responsibilities has also increased in Australia. Various major companies like Enron and WorldCom had collapsed in the United States during the financial crisis, which arouse due to accounting irregularities. Financial Statements of Lehman revealed profits for every year, from 2005 to 2007. However, Lehmans involvement in the mortgage crisis in September, 2008, had badly affected its profitability, due to which the bank had collapsed. The event had created potential legal liabilities on its accounting firm Ernst Young (Carnegie et al., 2014). The Court had found that the accounting firm Ernst Young had failed to scrutinize Lehmans bookkeeping. Some tactics were used by the Lehman Brothers inside the bank to hide $50 billion in order to show low debt-level of the bank in its balance sheet. As a result Ernst Young had faced potentially damaging civil litigation by private plaintiffs or the Securities and Exchange Commission or criminal charges by the Justice Department. However, Audition Profession of Australia has stated that primary role of detecting financial fraud is of the management of the entity and the auditors role is to give true and fair view on those financial statements. International Standard on Accounting (ISA) 200 makes the auditor responsible for issuing their opinion on the financial statements of the company (Alexeyeva and Svanstrm, 2015). Auditing Standards of Australia identify financial liability of auditors of an entity to obtain and provide reasonable assurance regarding accuracy of financial statements of that entity. The fact that employees and management of an entity may attempt to conceal material errors and irregularities in their financial statements, does not change the responsibility of auditors for successful financial audit engagement. Auditors are also responsible for ensuring quality control of work and audit work. Another liability of auditors is to make corrections and corresponding adjustments in financial statements. Auditors liability is also related to compliance with the reporting of accounts. According to Australian law, an auditor may be held liable for negligence, if the third party has suffered loss as a result of auditors negligence in reviewing companys accounts. In the case Columbia Coffee Tea Pty Ltd Anor v Churchill Ors t/a Nelson Parkhill, the Supreme Court decided that the liability of auditors had arisen because third party had relied upon the negligently audited financial statements. As held in the case of Lehman Brothers, Ernst Young became liable to pay $8.5 million fine to Securities and Exchange Commission. According to Australian Auditing Standards, there is a difference between an error and fraud. An error is made unintentionally. No personal gain is expected the person who commits an error (Carnegie et al., 2014). In contrast, a mistake which is made deliberately is called a fraud. In the global financial crisis, which had occurred in 2007, wrong presentation of assets and liabilities in the financial statements of Lehman Brothers was the main reason. If an error or fraud results in significantly influencing the users decisions, it may cause a potential liability on the auditor of that entity (Filip et al., 2015). For example, the Enron scandal led to the bankruptcy of the Enron. The company was recognized as one of the biggest audit failure. Enrons auditing firm was made liable for applying irrelevant standards while conducting the companys accounts. It resulted in the collapse of Enron, due to auditors negligence. Also, Enrons audit committee was later criticized for not having tec hnical knowledge and skills related to accounting issues. In addition to this, WorldComs scandal, in 2002, became one of the worst corporate crimes in US history. As a result, the C.E.O of the company was imprisoned for 25 years and also the company paid $750 million to the Securities Exchange Commission (Barker, 2015). The global financial crisis showed various evidences where due to lack of auditors independence, objectivity, and expertise, the quality of audit was influenced to a great extent (Donald et al., 2016). In light of the cases held, it is clear that auditors had failed to perform their duty due to which financial crisis occurred globally. According to Australian Standards, it is an auditors responsibility to correctly evaluate valuation of assets of the entity and to maintain proper functioning of the market (Liu and Webb, 2016). Auditors are also responsible for reducing the risk of information gaps in the market. Conclusion From the above discussions, it is concluded that the financial crisis that had occurred in 2008 had posed threats on the existence of various banks and financial institutions of the world. It had also put question on the objectivity and knowledge of external auditors. The discussions also reflect the role of auditors in financial instability and plaintiffs losses in the corporate world. It is also explored that the potential liabilities of auditors has become a serious issue that has a part in creating illiquid markets worldwide. Recommendations A challenging environment has been created by global financial crisis for companies and their auditors. By increasing auditors responsibilities such crisis can be reduced to a great extent. Further, in order to overcome these challenges, some useful recommendations are being provided. Auditors should increase their professional scepticism in order to deal with increasing litigation risk in the corporate world (Paul, 2016). Auditors should plan and review their strategies in order to respond effectively to audit risks. The auditors should try to obtain appropriate evidences and if it becomes difficult or the client seems to be risky, the auditor should quit that client (Gay and Simnett, 2015). They should increase their audit efforts so as to enhance propensity to deliver modified audit reports, if required. Also, certain effective regulatory requirements should be implemented by audit committee of Australia, in order to monitor auditors activities and practices. Moreover, only adheri ng to auditing standards is not enough, auditors should also make continuous improvement in audit quality so as to reduce audit risk and consequent drastic results significantly. Reference ACCA (2016) Auditor Liability. [Online]. 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