THE ULTIMATED READING STORE

AUDIT REPORT

During the planning and conduct of the audit in Tubular Bells p/c, a number of audit risks are likely to be taken into account.

The Deputy Finance Director has been manager of the audit partner. Having known the approach of the audit firm, he is likely to conceal material facts necessary for the audit. Having worked with the audit partner that audits Tubular Bells accounts, the internal auditor would likely collude with the auditors thus affecting the reliability of the audit report on the financial statements. The fact that Tubular Bells has been assessed as medium to low risk should not make the audit team to reduce testing of both control systems and year end balances. Tests of details should always be done in an audit companies regardless of the riskness of the company. To mitigate this risk, the audit team will have to assign re- evaluated the numerical value of risk that has been attached to the firm and whether it is indeed in the brackets of medium to low risk. They can rely on analytical review techniques.

There could also be a possibility that the financial records of Tubular Bells have not been properly prepared thus exaggerating their turnover rates and profits. This has the effect on the financial statements as they would not reflect a true and fair view of the state of affairs of the company. To mitigate this risk the audit team should incorporate and audit program in their plan.

This audit program should entail testing of numerical continuity, clerical accuracy, authorization physical inspection etc. The aim would be to ensure that all recorded transactions are complete, occurred and were properly authorized.

The introduction of an on-line computer system for the UK manufacturing division is likely to cause certain risks. These include the unauthorized accessibility to the files containing inventory records or the fraudulent alterations of records. A user may alter a master file incorrectly and the erroneous alteration may not be checked by a second person.

In an inventory audit carried out by Tubular Bell’s internal auditors, it was found out that some inventories were misappropriated. The area of risk regarding stocks is that some of the stocks like the medical equipments are too small, portable and valuable. This can easily lead to pilferages and deterioration either intentional or accidental.

Also the number of items involves is very large and therefore verification problems are to be expected as far as existence and condition is concerned. The audit team should conduct its audit in a way to incorporate a stock- taking exercise especially for the affected areas.

On the other hand the Australian division intends to use a more aggressive position. This uses short- tem capital to finance long term projects. The classification of capital into short-term Tubular Bells p/c is faced with the various pasts of a multi-national corporation. Differences in interest rates across border arise due to the market’s expectations about future interest rates. To mitigate this risk with regard to variations in the price of input commodities the management ought to consider adjusting contract price to forward rates. They should not invoice using the spot rates. If a contract is being quoted in the home currency, the price in the home currency can be based on the forward rate of exchange rather that on the spot rate. This incorporates into the contract price the expected rise or fall in the exchange rates between the date the contract is designed and the settlement date.

Another area of risk that the audit team needs to take into account is that of quality control. The company may be supplying defective or low quality aviation electronic. This might have caused the plane to crash as opposed to the chief executive’s sentiments that the plane crashed due to the pilot’s error. Tubular Bells might be employing incompetent staff who are not conversant wit the specification of aviation electronic goods. There is also a risk in specializing in supplying electronic goods to only one customer as any defect will be wholly blamed on the supplier (Tubular Bells in this case). Additionally, if the aeroplane ceases its operations, this would adversely affect Tubular’s profitability. To mitigate this risk, the company should employ both competent staff and at the same time diversify its business to encompass more clients.

Read more: http://www.articlesbase.com/online-education-articles/accounting-auditing-2258588.html#ixzz0mrAg5Ukb
Under Creative Commons License: Attribution

Children tend to do well with schedules and routines. They like to know what to expect. It is comforting t have repetitive experiences. There are some things that will help them when learning new routines. Change is an important part of life. Help a child learn to embrace it.

b schools in india

*Talk About Changes Before They Happen

Teachers tell students if they are planning to have a substitute. They want students to be prepared and act appropriately.

Parents should explain changes to a child and prepare them for something. Children who are informed tend to adjust better. It comes down to a child feeling secure enough about their situation to adapt.

*Rehearse New Behaviors

If a child is going to start school rehearse the routine the week before. Get up at the appropriate time. Eat breakfast a good breakfast. Get dressed and ready just as if it was a school day. If it is feasible walk to the school together. Explain that next week the child will stay at school and the parent will return home. Part of the rehearsal in learning the vocabulary associated with the new routine. Hearing the proper words to communicate. For example, if a child is going to begin soccer. Teach them words like goal, coach, referee, and team. If they are going to school remind them how to address teacher and friends. Give children the gift of words.

india education

Practice really does make perfect.

*Embrace Little Changes

Children like a plan. Little surprises during the day are fine. Children feel more secure when the unexpected is still contain within the routine. Lets take a look at some examples.

~Naps

Nap time is an important routine. The child may be able to adapt to a nap in a different location, but at the right time. They may be able to rest on the couch. They may except that they will me taking their nap at Grandma’s on Tuesday. (They probably won’t understand Tuesday, but they know it will happen.)

~Meals

Meal time is important. Many children have favorite foods and don’t stray far from them. Perhaps introduction of new foods could be introduced as part of a new healthy eating routine.

Dinner time is still at 5:30. Every evening there is now a “thank you bite”. Everyone at the table tries a bite of something different than the norm. The routine of dinner remains the same, but there is some thing new on the menu. This will teach them to try new things.

*Find Productive Ways to Deal with Stresses

Give a child tools to deal with frustration. Teach them to take a deep breath. Remind them that they can talk about things when they get home and together solutions will be found. Teach coping skills early, so they become a life long gift. If a child is stressed about a change of routine them, it is important they understand they can talk about the changes and how it made them feel.

Read more: http://www.articlesbase.com/online-education-articles/help-preschoolers-learn-new-routines-2258688.html#ixzz0mrAVbnhP
Under Creative Commons License: Attribution

Q2. In urban sociology, we study human society in urban settings. What do we mean by the word urban? And to what extent does the urban setting shape the social life which occurs within it?

HOW URBAN SETTING SHAPE THE SOCIAL LIFE

Urban areas are characterized by a high population density with people from different cultures and therefore different norms, values and beliefs, the different cultures however intermarry to form a new form of social life where new beliefs and values are formed, this changes the people’s way of life in urban areas.

High standards of living can be associated with urban life where people live luxuriously as compared to other areas, the availability of various products and also the high purchasing power which is as a result of diverse opportunities of work in the urban areas of urban dwellers make it possible for them to buy luxuries.

Despite high levels of competition the city provides opportunities for social mobility especially in capitalist form of society, social mobility ensures that people can move from one income class to another through education, promotion or economic power, however social mobility that exist in the urban areas will lead to more conflicts among individuals who have different interest.

The high population size in the urban area creates an increase in differentiation among the urban dwellers, people are no longer attached to traditional norms, values and beliefs and this makes them to become immoral, this therefore creates a need for formal control mechanism, this has therefore led to the emergence of legal systems and the police. People in the urban areas therefore become immoral and engage in activities that they would have not engaged in if they were attached to traditional norms and values.

The urban areas are prone to increased insecurity due to increased crime rates, the urban areas have become insecure due to high levels of crime, the people therefore have formed institutions that aid in provision of security such as security organizations as a solution o the increased levels of crime, however this is a social problem that is caused by increased social inequality in the urban areas.

Congestion causes increased demand for social amenities such as hospitals and schools, also in urban areas there is increased pollution and environmental degradation which has rendered urban dwellers to be prone to diseases such as cancer and borne diseases, this has increased the level of income spent as hospital bills and health care.

CONCLUSION:

Despite the high levels of standards of living in the urban areas where people live in luxuriously there are various negative changes that develop in these areas, these include alienation, increased social inequality, increased crime rates, increased health hazards and the lack of a moral core. However there exist high possibilities of social mobility in urban areas due to more opportunities available in these areas.

Urban areas however act as areas of both economic and political centers, they serve different purposes and therefore they are all important in our society, the problems associated with them however should be socially addressed because they affect the people’s way of life in the urban areas.

Read more: http://www.articlesbase.com/online-education-articles/urban-sociology-2258901.html#ixzz0mrAKylZA
Under Creative Commons License: Attribution

Heuristic refers to ways that assists in working or explaining a given difficulty, usually unofficial. It is mainly utilized for a technique that would give a more reasonable explanation to the best available response. They involve making well-informed deductions, instinctive ruling or use of logic. It involves use of the readily available information though slackly relevant to obtain solutions to human beings and machine problems.

The boss relied on anchoring and adjustments heuristic to conclude that the Volvo cars are not effective and efficient as they are poorly manufactured, hence his brother in-law Volvo car encountered machine operating problems. This heuristic explains the ordinary human probabilities to incline too much on certain information to make daily decisions. In this kind of heuristic, an individual uses one feature of given information, and then becomes inclined heavily to that feature to a point of bias. An individual only argues according to that feature regarding a certain machine or human being. In simple terms, an individual uses that feature to make conclusions on the condition of given type of machine in general. This kind of heuristic changes an individual view of a certain object or human being, despite the quality or condition in real life. For instance, the boss believes that the Volvo cars are not that good, despite the world recognition of the car as being of high quality. In a way, it affects his estimates or probabilities, as he only uses one case to generalize on the quality of all Volvo cars.

ANALYSIS:

In order, to convince the boss that the Volvo cars are the best kind of automobile to be bought, I intend to apply the availability heuristic to convince him. This kind of heuristic utilizes the easily available information to estimate the occurrence of a given occasion. For instance, I will use the available information about the Volvo and its brand of cars. For instance, I will utilize the same model of the Volvo car that his brother in-law had purchased to persuade him that though the engine broke down, this is rare case with the Volvo cars and that using a single incidence to make conclusions on the range of Volvo cars is not right.

I intend to provide him with the information about the Volvo Company and its range of the cars. This include Volvo is one of the maker of lavish models of vehicles including sport utility vehicles, convertibles and sedans, to squashed high class vans and sport cars. They have 2500 dealers spread globally in more than the 100 bazaar, with 60 percent of its sales originating from Europe, 30% from North America and 10% from the rest of the world. Their cars have a status of producing high safety cars with protection dashboard, rear-facing child seat with safety belts and their cars are fitted with side-impact protection system and whiplash protection system to protect travelers from side and front impacts of an accident.

In addition, their cars are fitted with personal car communicator to assist the owner check the cars security status, set the alarm and lock the doors. This feature is new to the car manufacturing industry with only Volvo cars having it. The cars are fitted with heartbeat sensor and automatic break signal to know whether there is anyone hiding in the vehicle and warn the motorist behind respectively.

The cars are fitted with roll control stability and roll over protection systems to maintain the safety of the travelers in case of car accident or rolling over. This ensures that maintain its stability even at high speed. In terms of fuel usage and speed, the vehicles are fitted with fuel saving gadgets or systems to avoid wastage of fuel. More so, the car engines are tested regularly before being offered for sale, this ensures that the customers get the best quality cars. In case, the car is found with technical problem, then it is immediately returned to the factory for fixing and the owner compensated immediately. This good will of the company has earned a good name to its worldwide loyal customers.

Read more: http://www.articlesbase.com/online-education-articles/ways-that-assists-in-working-or-explaining-a-given-diffic-2259023.html#ixzz0mrA5AQyO
Under Creative Commons License: Attribution

Driving is one of the most enjoyable activities you will experience as well the most dangerous too. According to Insurance Institute of Highway Safety (IIHS) the statistics about teenage drivers aren’t good. The main reason for this teen crashes and mishap is lack of maturity and skills. Teens also show lack of discipline while following safety rules. Thus it became necessary for the teenagers to take driver education to learn the critical new skills associated with learning to drive depends on several factors, including life experience, self-confidence, parental and mentor guidance, and maturity.

It’s important for teenager to choose right driving schools that are certified by the state government and have authorized quality instructors to gain good knowledge to be safe on roads. There are many advantages in taking driver education instructors give you helpful advice about how to handle practice sessions and give updated knowledge of road security precautions and traffic laws.

The teen drivers are given temporary driver’s permit after completing their driver education .The state of Florida requires every new driver to complete a Traffic Law and Substance Abuse Education Course before being eligible to get their learner’s permit or driver’s license. This TLSAE course can also be done on the web. If you don’t have enough time to take this 4-Hour TLSAE course in traditional classroom you can take this course on the web from any where.

Our Online Florida Traffic Law And Substance Abuse Education Course is a convenient and affordable way to become a licensed driver. All of our Traffic Law and Substance Abuse Education Course are approved by the Department of Highway Safety and Motor Vehicles, which means that they satisfy all of the necessary requirements.

Read more: http://www.articlesbase.com/online-education-articles/florida-traffic-law-and-substance-abuse-education-course-smart-way-to-get-you-driver039s-permit-online-2259365.html#ixzz0mr9nC0Wz
Under Creative Commons License: Attribution

If you happen to be an artistic type and you’d like to develop your talent, you may have heard of a few Art Schools that might be of interest. Don’t make the mistake of enrolling with any school or college without thoroughly researching your choice. Remember, you’ll be paying good money to attend and you want training that will pay off with a career. Consider the program, facilities, faculty and even alternatives like Photography Schools before making your final decision.

There comes a time in life where everyone is faced with the decision to pick a career. This can be a great opportunity, especially when you already know which activities are peaking your interest and what you are expecting from the future. You might consider furthering your education for the following reasons:

• Personal Achievement – If you spend a lot of time taking pictures, you may want to develop this passion and pursue a career in professional photography. In that case, it may be an excellent idea to check out Top Photography Schools. They can provide you with all the technical instruction and knowhow you need to succeed in the real, as well as the digital world.

• Higher Earnings – Architectural drafting and interior design, for example, are well paying professions always highly in demand. Architecture Schools offer excellent possibilities to expand your sense for creating inviting environments.

• Leadership – There is no greater challenge in today’s marketing industry than to take charge. Advertising is much more than composing a few pictures or slogans. It is a form of art, a powerful one that will inspire consumers to buy certain products. It is leadership that can be taught at Advertising Schools. They can offer integrated approach programs in marketing communications.

Choosing the college that is right for you is an important decision. It will be the framework for your entire future. Do not settle for less than the best, and follow your instincts when selecting a direction. Indeed, do not deny your feelings. Even if you have a deep interest in art you should take steps to improve your already existing skills. There are marvelous and easily accessible Online Art Schools are available to all.

Thriving art communities can be found wherever you go. They attract attention in major cities and also bring beauty to smaller neighborhoods. Art is appreciated everywhere. It helps us express our senses and reflects how we perceive things. Trying to imagine a world without art is impossible and individuals who feel the urge to create beautiful art should not wait any longer. If you are an artist you should enroll in one of the prominent Fine Art Schools available to you and develop your creativity. Our society needs more musical talent, motion picture producers, illustration designers, and theatrical experts, just to name a few. You see, artists are the foundation of our entertainment and without them our free time would be rather boring. These professions are as vital to mankind’s survival as any other. If you feel that one of these careers appeals to you, you should not hesitate any longer. Enroll now and follow your dream!

Read more: http://www.articlesbase.com/online-education-articles/choosing-a-dream-career-is-simple-with-online-art-schools-2260959.html#ixzz0mr9Tb2gq
Under Creative Commons License: Attribution

Stepping into the classroom for the first time can be a nerve-racking experience, not just for students but for novice teachers as well. For some teachers this recurring albeit low-level anxiety is the single most detractive feature of what would otherwise be a near perfect job. But what’s the cause of all this stress?

In fact it all boils down to something teachers share in common with their students: the fear of grammar.

Strangely enough it’s often native English speakers who struggle the most to get to grips with all the grammar jargon required by the TEFL profession. This is because schools in Britain, America and other places whose first language is English cover very little grammar in their curricula. Non-native speakers who have learnt English by living in an English-speaking country will probably have similar problems.

In effect many EFL teachers eventually end up learning grammar on their feet in the classroom, since few teaching certificate courses have time to include a crash course in such an extensive area. For some it’s a challenge that they thrive on but most will admit that there’s nothing more dissatisfying than having to fudge an answer to a student’s question.

That’s where Notting Hill College’s Language Awareness Course comes in. This thirty-unit distance learning course has been designed specifically to meet the needs of both trainee and experienced teachers who feel that their English grammar knowledge is not up to scratch.

The course is exceptionally thorough, providing full coverage of the essential areas of English grammar and more. The course materials are exclusive to Notting Hill College and include the tailor-written 250 page NHC Language Awareness grammar reference book, which will stand teachers in good stead for the rest of their TEFL careers and is almost worth enrolling for in itself.

Thankfully, trainees are not left to wade through this vast albeit invaluable tome themselves, but are provided with extensive e-support by Notting Hill College’s experienced team. Moreover, as a distance learning package, trainees can complete the course at their leisure, whether before, after or during any other TEFL certificate programme.

Not for the first time Notting Hill College’s people-first ethos has led to their developing a teacher training solution that deals head-on with one of the pivotal issues facing EFL teachers. Now it’s up to you to start being part of that solution.

Read more: http://www.articlesbase.com/online-education-articles/nhclanguage-awareness-to-the-rescue-2261427.html#ixzz0mr9I76ID
Under Creative Commons License: Attribution

Finally, a quality distance learning Masters programme that you can afford! Notting Hill College has teamed up with Pebble Hills University to offer you the Distance Learning Master of Arts in Teaching English as a Foreign or Second Language (MA TEFL / TESOL). Designed for practising TEFL teachers, the central philosophy behind the programme is that you, as a teacher, should have the opportunity to research and use in the classroom the concepts and theories you encounter during your course of study.

With this in mind, course materials are written for working teachers to complete in part-time, self-study mode over a period of 12-36 months, thereby enabling you to continue teaching, whilst gaining a professional qualification that will open doors all over the world.

A further advantage of the MA in TEFL/TESOL is that it allows you to gain credit for your previous training by transferring credits from NHC accredited course providers.

The programme is only offered in selected countries where we can provide comprehensive academic and administrative support to participants.

Phase one of the programme is the Notting Hill College TEFL certificate (6 credits). Alternative TEFL certificate programmes may be accepted upon approval. Fill out our Online Application Form to learn more www.school-of-teacher-training.co.uk.

Phase two of the programme is the Notting Hill College TESOL Diploma (Diploma in the Theories and Methodologies of TESOL) offered completely by distance learning (20 credits). The TESOL Diploma consists of four research-based modules in current topics in TESOL.

Phase three of the programme is the Notting Hill College Advanced TESOL Diploma offered completely by distance learning (4 credits). The Advanced TESOL Diploma covers the topics of Management, Evaluation and Research, Course Development, Origins of English and Integrated Topics in TESOL.

Phase four involves writing a 20,000 word dissertationworth 6 credits.

The MA in TEFL/TESOL is awarded on successful completion of all four phases.

Course structure

Part 1: Academic Section (Preliminary Master) worth a total of 30 Credits

Part 2: 20,000 word dissertation worth 6 credits

Syllabus Break-down

Part 1: Academic Section

Code

Credits

Fees (Distance Learning)

NHC Advanced TEFL Certificate

TTp02

6

£140

NHC Diploma in the Theory and Methodology of Teaching ESOL/EFL

TTp05

20

5 / module

£300

£ 75 / module

NHC Advanced Diploma in the Theory and Methodology of Teaching ESOL/EFL

TTp06

4

£1460

Part 2: Thesis

20,000 word dissertationon a relevant topic negotiated with a Notting Hill College supervisor

TTp07

6

Examples of Courses Offered: *Principles and Practices of Language Teaching; *Applied-linguistics; *Language Analysis 1 (Structure of Grammar); *Language Analysis 2 (Phonological System);*First Language Acquisition; *Second Language Acquisition; *Practicum; *Teaching of Reading; * Teaching of Writing; *Teaching of Speaking; *Lesson Planning; *Managing Disruptive Students; *Research and Thesis Writing; * Origin of English.

Read more: http://www.articlesbase.com/online-education-articles/master-of-arts-in-tefltesol-2261438.html#ixzz0mr96ePJw
Under Creative Commons License: Attribution

The Project Management Professional certification (PMP), offered by Project Management Institute (PMI), is the world’s most recognized and accepted professional credential for those involved in the project management field. In order to attend the PMP examination, candidates are necessarily required to have 35 contact hours of education or training. And for maintaining the PMP Certification, candidates must obtain a minimum of 60 Professional Development Units (PDUs) every 3 years. A Professional Development Unit (PDU) could be referred to as the unit of measurement that PMI uses to make a precise assessment of the approved learning and professional service activities. Participants can earn PDUs by completing the educational activities that are offered by Registered Education Providers (REPs).

http://www.simplilearn.com is one of the leading PMI REP training institutes that provide candidates exclusive online access to PMI certified courses. Simplilearn.com offers 16 hours class room training and 19 virtual classes in order to attain 35 PDUs. Simplilearn also has complete 35 hours of online training options available.

Some steps to attain PDUs

Formal Education

Formal education refers to recognized courses at a college/university. The course should be associated with a project or program management in some way. You must, then, submit the grade report of the course you have completed, which has to be approved by PMI®.

Professional service activities

You can get involved in different kinds of professional activities such as publishing an article, attending and speaking at seminars, developing courseware or work as a project manager for an organization.

PMI Registered Education Providers

REPs refer to PMI partners who have pre-approved courses. If you attend a course from a REP like http://www.simplilearn.com , you don’t have to submit it for approval. The number of PDUs you obtain are dependent on the course but, typically, you can accrue one PDU per hour. The only thing you have to do is to prove that you attended the course. The REP, then, issues a completion certificate with a PMI code on it.

Provide service to professional or community organizations

Providing service to professional or community organizations is, in fact, an effective method to attain PDUs. Contact your local PMI chapter and enquire about the volunteer activities that are available.

Read more: http://www.articlesbase.com/online-education-articles/pmp-how-to-attain-the-requisite-pdus-2262289.html#ixzz0mr8tbhJp
Under Creative Commons License: Attribution

eLearning has become a fairly common method of training employees, and more and more Human Resources employees and IT professionals are knowledgeable in the various considerations involved in providing quality custom e-learning content to ensure that employees learn well from the assigned courses. While many employers already have learning management systems (LMS) in place that work well to deliver custom e-learning content to employees, as workplace technology improves, new LMS are often needed. Of course, LMS technology changes right along with other technologies, and shopping for a new LMS can be time consuming. There are a few tips, however, that can help streamline the process of finding the right LMS for implementation.

One of the first things to understand is that custom e-learning products and LMS do not necessarily come packaged together. Many custom e-learning content providers do not offer LMS service, or offer only minimalistic options. Some custom e-learning companies do offer LMS, even custom LMS services. Buying an LMS from the company that provides e-learning content for employees can make the entire situation easier to manage. For one thing, an LMS that is provided by the company delivering the training materials should be guaranteed to work with said materials. This option means that there is only one provider to deal with, and any problems that might arise should be handled in a timely manner. However, it is not always possible to assume that all custom e-learning content will come from only one provider. In this case, an LMS must be found that will work well with content from multiple providers, and that offers timely problem solving should issues arise.

Employers seeking good LMS will hear a lot about Sharable Object Reference Model, or SCORM compliance. Just because an LMS provider claims to be SCORM compliant does not really make it so. The designers of a particular LMS must intentionally build interoperability into it. It is acceptable to ask for proof of SCORM compliance, and also to ask if a given LMS does have any interoperability limits.

Consider the employers custom e-learning needs and how often they might change. If an organization frequently needs new custom e-learning content, it is more likely to need an LMS provider that also stays up to date on new technologies. Moving forward, the LMS needs to be highly adaptable so that new courses will run correctly.

Ease of use concerns are also highly important when selecting a new LMS. If employees have to change settings, like enabling Java, every time they need to access a custom e-learning course via the LMS, then usage issues will arise, and will likely keep IT very busy. Seek an LMS provider that can customize the LMS to work with the employer’s computer standards without causing employees to make many changes.

Seek one that keeps the ease of use in mind for Managers as well. An LMS should have built-in reporting that is easy for Managers to read and track. Employee performance on custom e-learning courses is as important as completion. Many Managers, perhaps even multiple Managers within an organization, will have need to access performance reports and create permanent records. Ease of use concerns should keep both employees and Managers in mind.

When reading LMS proposals, the LMS provider with the lowest bid is not always the best choice. Knowing what the organization’s e-learning needs are currently and are likely to be in the future helps to understand what is really needed by an LMS. Nearly all LMS providers will agree that SCORM compliance is important, but the level of interoperability that each LMS provider has is different. Likewise, there is often a large difference in the ease of use of different LMS. The best place to start shopping is often with the custom e-learning content provider the employer purchases training materials from.

Read more: http://www.articlesbase.com/online-education-articles/tips-for-finding-the-right-lms-2262370.html#ixzz0mr8j0geU
Under Creative Commons License: Attribution