Independent Auditors Report Essay Example for Free

Independent Auditors Report Essay LCC has conducted an audit of Apollo Shoes, Inc. balance sheets, the retained earnings, cash flows, and other related statements of income for the year ended December 31, 2006/2007. Apollo Shoes Inc management is responsible for maintaining the effective internal controls that goes along with the financial statements and how well the accuracy is going to be. LLC has evaluated the effectiveness of the said controls and with everything to see the relevance in the timing, the substantive in quality, and the comprehensive in nature. The responsibility of our firm is to express an opinion that is supported by audit evidence in regards to the accuracy of the Apollo Shoes, Inc. financial statements. Our firm has conducted all audit related services that is accepted by the United States and the generally accepted auditing standards. The planning and performance done ensures that the audit was done to execute and obtain reasonable assurance that the financial statements published by Apollo Shoes, Inc. are free and clear of material misstatement. It is going to include the examination of the evidence and/or the supporting documentation for the amounts that are disclosed and included in the financial statements. The assessment of the accounting principles that were used, how the management did their estimates and the overall evaluation of the presentation of the financial statements (Arens, Elder, Beasley, 2006). Therefore, we assert that this audit provides a reasonable basis for our rendered opinions with the information that was provided by Apollo Shoes, Inc. The consolidated financial statement referred to above have been presented fairly, in our opinion, based on the LLC audit services and those of the prior auditor. While accompanied by an explanatory paragraph below, the results of Apollo Shoes, Inc. financial position of the company as of December 31, 2006/2007 the cash flows and the operations for the year are in conformity with the generally accepted accounting principles. The financial statements of Apollo Shoes, Inc have been prepared assuming that they will remain in a going concern. The purpose of the LCC audit was not to evaluate the health of the company; SAS 59 indicated that the auditor has the responsibility to evaluate the company and to see whether the company is likely to remain a going concern (Arens, Elder, Beasley, 2006). LLC have expressed some uncertainty over Apollo Shoes, Inc. status as a going concern for a couple of factors. They are related to a loss of major customers that are pending legal proceedings, which could jeopardize the organization and its ability to operate. Mall Warts, the largest customer for Apollo Shoes, Inc. has declared bankruptcy, which has prompted a reduction in the clients operating activity, workforce and now an ongoing labor strike. It is a class action lawsuit for $12,000,000 for a gross negligence and violation of warranty on the merchantability that was filed in early 2008. With the legal fees that had incurred in 2007, the financial statements do not include any adjustments that may result from the outcomes of the uncertainties that are there.

Human Movement: Swimming Essay -- Anatomy, Biomechanical Parameters

The research of human movement is quite complex, because human origins are not so determinists as other (bio)mechanical systems; assessing human beings in aquatic environment becomes even more as this is not their natural environment and other physical principles have to be considered. This makes competitive swimming as one of the most challenging sports to perform scientific research (Barbosa et al. 2011). In fact, the challenge of the current study was to assess the physiological and biomechanical behavior of competitive swimmers, in order to close the gap between theory and practice. To assess the chosen physiological and biomechanical parameters, the intermittent incremental protocol was the prime tool used in this study; the protocol was adapted from the 7x200 m front crawl protocol validated by Cardoso et al. (2003) and, applied to competitive swimmers by Fernandes et al. (2003). Initially, this protocol has been used to assess the maximal volume of oxygen consumption (VO2max) and corresponding swimming velocities (Fernandes et al., 2003), being considered to be reached according to primary and secondary traditional physiological criteria (cf. Adams,1998; Howley et al., 1995), particularly the occurrence of a plateau in oxygen uptake despite an increase in swimming velocity and high levels of blood lactic acid concentrations ([La-]≠¥8 mmol/l), elevated respiratory exchange ratio (R≠¥ 1.0), elevated heart rate (>90% of [220-age]) and exhaustive perceived exertion. However, the main objective was not to assess VO2max but to use the 7x200m intermittent incremental protocol to assess AnT. In fact, AnT assessment is one of the most used parameters determined by the 7x200m protocol (P... ...may reflect the skill and technique of the swimmers to adopt a better streamlined position (cf. Zamparo et al., 2009); therefore, high values of TI leads to a higher hydrodynamic resistance and vice-versa. It was observed that TI maintained constant throughout the 7x200m protocol, which are not in accordance with Zamparo et al. (2009). For the authors, with the increasing of v, TI tends to decrease. Under fatigue the swimmer may pay less attention to body alignment, which induces a less streamlined position (Craig et al., 1985). In this context, the 7x200m intermittent incremental protocol should be considered a precise tool to assess individual biomechanical and physiological parameters and their interaction should be taken in account. Although, future research may centers in the connection of those parameters and understand the behavior before and after AnT.

Riskmanagementguidance

To promote, and thereby support inclusive decision making as a collaborative and empowering process, which is fully attentive to the individual's perspective and to the views of the primary career. To enable and support the positive management Of risks where this is fully endorsed by the multi-disciplinary team as having positive outcomes. C] To promote and enhance safer working environments. C] To provide a shared theoretically sound basis for multi-agency training and or the monitoring and auditing of service responses.C] To promote the adoption by all staff of ‘defensible decisions' rather than ‘defensive decisions'. 1. 3 Review of this Guide: The Guide will be reviewed annually. The next review will take place in September 2011. Page 4 Of 38 2. Introduction 2. 1 The saying â€Å"nothing ventured, nothing gained† makes the point that unless someone takes a risk and tries new activities, they will never know of the positive benefits that might result. In our soci ety, people are encouraged to travel widely, take part in regular leisure and sporting activities, go to college, evolve careers and have families.These are all activities that don't just happen, but mean people have to take risks to achieve their aspirations. 2. 2 For many people taking risks is an accepted part of life. However people with a disability and older people are often discouraged from taking risks, either because of their perceived limitations or fear that they or others might be harmed. 2. 3 Changes in society's attitude towards disability, social care and health policy now mean that people with a disability and older people are being actively encouraged to increase their independence in their daily activities and sections about the services they receive.The focus is now more on enhancing people's abilities rather than concentrating on their disabilities. 2. 4 â€Å"Historically, social care has been good at providing services that minimized risk. However, personaliza tion means that in the future Social Care (and Health Services) have to work towards providing choices rather than services. † 1 2. 5 This Guide is concerned with setting out the approach that the Isle of Wight Council and PACT expect its staff to adopt towards the issue of risk when they work with adults with a disability and older people. 6 When implementing this Guide in day-to-day practice, the Isle of Wight Council and PACT recognize that any risk-taking approach must be balanced with their responsibilities in relation to safeguarding adults and children, care standards and health and safety legislation. 2. 7 In addition, whilst this Guide Will encourage the Council's leisure, sport and cultural services to work with social care services and their users around the issue of risk, it should not lead them to feel they have to individually risk assess every person who use their services outside of their duty of care awards all consumers.We recognize that to do so WOUld be bot h impractical and potentially discriminatory. However there may be circumstances in which some services provided may need to assess the risk to an individual. They will explain their justification for Safeguarding Adults: A consultation on the review of the â€Å"no secrets guidance†: DOD / Dignity and Safety / Lucy Abandoner – 14 October 2008 Page 5 of 38 this and do everything practical to enable the individual's inclusion in the activities in which they want to take part. 2. The Council and Pact's Services will also endeavourer through their impassioning arrangements and Service Level Agreements to encourage the individuals, agencies and set-vices it funds, or with which it contracts, to manage risks positively. 2. 9 The Guide will support the Council and PACT to fulfill their responsibilities under the Disability Discrimination Acts 1995 and 2005 and the Mental capacity Act 2005. The Mental capacity Act 2005 and its code of practice provides a statutory framework f or people who lack capacity to make decisions for themselves.The Guide supports the Human Rights Act 1998 as it empowers people make decisions for themselves where possible and places individuals at the heart of the decision making process. 2. 10 The Local Authority and PACT owe a duty of care to all their service users. Any risk taking has potential legal implications in negligence. However, these can be minimized where there is a positive approach which generates a clear trail of written records showing the issues and solutions which have been considered, and there is an explicit and justifiable rationale for risk management decisions. 2. 1 The fundamental principle of this Guide is that support is provided to individuals to enable them to receive personalized care / support that meets heir needs regardless of their disability, age, gender, ethnicity, religion or sexuality. This also applies to people with a particular medical or psychiatric diagnosis. This support must exist with in a framework of risk assessment and management that is collaborative, transparent and enabling. Page 6 of 38 3. What is risk? 3. 1 Risk is the possibility that an event will occur with harmful outcomes for a particular person or others with whom they come into contact. . 2 A risk event can have harmful outcomes because of: L] risks associated with impairment or disability such as falls C health notations or mental health problems C] accidents, for example, whilst out in the community or at a social care / us port service risks associated with everyday activities that might be increased by a person's impairment or disability C] the use of medication C] the misuse of drugs or alcohol C] behaviors resulting in injury, neglect, abuse, and exploitation by self or others C] self harm, neglect or thoughts of suicide.L] aggression and violence CLC poor planning or service management 3. 3 The type of outcome depends on the nature of the person, their relationships tit others and the circum stances in which they find themselves. 3. 4 Risk is often thought of in terms of danger, loss, threat, damage or injury. But as well as potentially negative characteristics, risk-taking can have positive benefits for individuals and their communities. 3. 5 Risk can be minimized by the support of others, who can be staff, family, friends, etc.However, in promoting independence, individual responsibility for taking risks must be a balance between safeguarding someone from harm and enabling them to lead a more independent life where they effectively manage risks themselves. . 6 A balance therefore has to be achieved between the desire of people to do everyday activities with the duty of care owed by services and employers to their staff and to users of services, and the legal duties of statutory and community services and independent providers.As well as considering the dangers associated with risk, the potential benefits of risk-taking have to be identified (nothing ventured, nothing gained'). This should involve everyone affected – adults who use services, their families and practitioners. Page 7 of 38 4. What is ‘managing risk positively? 4. 1 Managing risk positively' is: weighing up the potential benefits and harms of exercising one choice of action over another, identifying the potential risks involved, and developing plans and actions that reflect the positive potential and stated priorities of the service user.It involves using available resources and support to achieve the desired outcomes, and minimizing the potential harmful outcomes. It is not negligent ignorance of the potential risks†¦ It is usually a very carefully thought out strategy for managing a specific situation or set of circumstances. † (Steve Morgan, 2004)2 . For community based services, this means: C] empowering people C] working in partnership with adults who use services or direct their own support, family career and advocates 0 developing an understanding of t he responsibilities of each party 0 helping people to access opportunities and take worthwhile chances CLC developing trusting working relationships 0 helping adults who use services to learn from their experiences 0 understanding the consequences of different actions 0 making decisions based on all the choices available and accurate information L] being positive about potential risksC] understanding a person's strengths C] knowing what has worked or not in the past L] where problems have arisen, understanding why C] ensuring support and advocacy is available to all users of services, particularly if things begin to go wrong for someone sometimes tolerating supported short-term risks in consultation with the service user, for long-term gains 2 Morgan, S. (2004). Positive risk-taking: an idea whose time has come.

Main Ideas In Everyday Use Novel - Free Essay Example

Sample details Pages: 6 Words: 1717 Downloads: 4 Date added: 2019/06/10 Category Literature Essay Level High school Tags: Everyday Use Essay Did you like this example? Everyday Use; Story Analysis Legacy is a fundamental principle to human life. The spigot enables individuals to interface and relate. For people to proceed to relate and advance legacy needs to develop too. Everyday Use by Alice Walker is the tale of two sisters, one taught voyager and one basic shut-in. Through a basic clash, so much is uncovered about how the two sisters live their lives and what is of incentive to them. This story, albeit short, conveys a major message about a legacy in a developing world. Legacy taking care of business cant be stopping or only something of the past, yet rather it should always change and create as time unfurls. The story is described by their mom, relates a cumbersome gathering of two sisters, Maggie and Dee. Maggie has dependably been a less difficult young lady who wanted to remain at home with their mom, Mama, in Augusta, Georgia. Be that as it may, Dee was sent to class, ventured to the far corners of the planet, and picked upped progress. Dees landing is premeditated by a quality of uneasiness as neither Maggie nor Mama comprehend what weird traditions Dee may have gotten. As the time gravitates toward a vehicle methodologies and Dee rises with an outside beau. Maggie is cumbersome and chilly to the new visitor, and Mama is tired. Dee reports that she has changed her name to Wangero Leewanika Kemanjo because she wouldnt like to be named after the general popul ation who persecuted the African Americans, so she gave herself a conventional African name to respect her underlying foundations (for contentions purpose she will in any case be alluded to as Dee). Don’t waste time! Our writers will create an original "Main Ideas In Everyday Use Novel" essay for you Create order Deers arrival is met with considerably more uneasiness as she treats Maggie like a dolt. She at that point requests that Mama bring home family relics that are as yet used by the ladies in their everyday lives, for example, an old spread agitate. As Dee keeps on guaranteeing rights to these old household things, feeling that she can appropriately welcome them, she runs over some family effects that lead the story to its contention about the significance and present-day estimation of legacy. Dee experiences Mamas trunk and rises with quilts woven with the ancestral garments including their Grandma Dees dresses and their extraordinary granddads common war uniform. Dee says that she will remove the blankets from their hands with the goal that she can gladly hang and show them at her home. This does not go over well as these blankets were at that point guaranteed to Maggie. Dee rebukes this by expressing that Maggie will use them as though they are only a typical, unsentimental thing and will destroy such valuable treasures. The story closes with Dee putting down both Mama and Maggie saying they dont comprehend their own legacy and that Maggie needs to isolate herself from the family ranch and make a big deal about her life as she drives off (Walker 1531-1537). Everyday Use raises numerous focuses that can be connected to society. The story contains numerous exercises to be learned in a legacy, custom, and roots. Dee has a restricting supposition to Mama and Maggie. Dee considers legacy to be something that will be shown and respected however ought to be left before. Her mom and Maggie see no mischief in proceeding to live the manner in which their predecessors dependably have. They imagine that by doing this current ones legacy is being regarded and legitimately kept up. With the end goal to genuinely acknowledge a legacy, it is vital that it is proceeded as a lifestyle, nonetheless, this does not imply that it cant change, and individuals must be solidified before. It is certain that Dee has proceeded onward from the straightforward lifestyle of her mom and sister, and in doing as such she has distanced herself from her family and in addition her underlying foundations. She, be that as it may, doesnt appear to see as despite everything sh e needs to show still-useful antiques of her skin around her very own house. This is confirming in the piece of the story where Dee sees the margarine beat not for a stir, but rather for a protest of improvement: I can use the churn top as a centerpiece for the alcove table, she said, sliding a plate over the churn, ?and Ill think of something artistic to do with the dasher. (Walker 1535) As if this wasnt enough of a denounced of her practical heritage, she again proves this point during the quilt tantrum between her and her mother. It is obvious that Dee has detached herself from her past, and she has embraced a more global outlook on life. However, this is not necessarily a bad thing as people need to be continually evolving to survive. Joe Sarinowski points out the merit behind Deers side and compliments her on her innovation of thought (270). Even though Deers opposing view to her sister and mother make her seem like she doesnt understand where they are coming from, and why their way of life is so valuable to them, she values her heritage and embodies a new modern view. She promotes a new way for African Americans. The other extraordinary of legacy safeguarding found in the story is Maggie and Mamas view, that the predictable usage and routine in regard to ones legacy as it generally has been willing keep it in politeness the best. In spite of the fact that the characters are living in the twentieth Century, Maggie and Mama appear to be stuck in the Civil War period. Dee calls attention to the blunder of their routes toward the finish of the story when she discloses to her sister, You ought to try to make something of yourself, too, Maggie. Itrs really a new day for us. But from the way you and Mama still live youd never know it. (Walker, 1536) This sort of social protection is excessively outrageous and doesnt take into account individuals to improve past the point they are trapped. In any case, similarly as Dees outrageous perspective of legacy had some legitimacy, so does Maggie and Mamas. They are genuinely using their past further bolstering their advantage. The opposite side of the blanket occurrence, indeed, calls attention to the advantages behind their view with Mamas pleasure in Maggies planned use of the blankets when Mama says I reckon she would, I said. ?God knows I been saving ?me for long enough with nobody using ?me. I hope she will! (Walker 1536). Inside these contradicting thoughts of legacy one can endeavor to choose which is correct, yet the appropriate response is more mind boggling. It effortlessly can be said that parts of the two convictions consolidated make reality of legacy. Culture can best be safeguarded by a mix of the limits we see in Everyday Use. With the end goal to protect legacy taking care of business Dees component of modernization needs to meet Maggies component of usage. Dees conviction of social legacy is fixated on acclimating to a cutting edge world and Maggies conviction is focused on safeguarding the manner in which she lives and not modifying anything. The center ground, where culture can be acknowledged for what occurred and proceeded as a lifestyle yet adjusted to fit a changing, present day world. An author who additionally contends this conviction is Federico Lenzerini: regarding the way that culture is a living and variable element, one given social sign can speak to a culture through the prog ression of time just if such appearance is able to do constantly changing itself in parallel to the changes describing the social entire of which it is a section (102). An essential part to the continuation of mankind is versatility. On the off chance that culture cant adjust, neither can individuals. An essential image in the story that further accentuates this point is the butter churn. Dee sees the butter churn as an old relic that could be utilized as a craftsmanship piece. Though Mama still observes the butter churn for its utilization for making butter, making note of the hand denotes that have been engraved in the handle following quite a while of usage. Durham composes, Symbolic products also possess a certain concreteness. But if they are not used, the work that brought them into being is in a sense dead (Durham 75), to clarify that the utilization of social items is basic to the continuation of legacy. In the event that the butter churn is an image, it isnt only a relic that symbolizes a past people; it is a protest that is as yet utilized by Mama and by utilizing the butter churn they are, as it were, safeguarding a bit of their way of li fe. Everyday Use is the tale of two sisters that have become separated physically, emotionally, and mentally. Dee has ventured to the far corners of the planet and has proceeded onward from the manner in which she was raised while Maggie remained home and proceeded with the correct lifestyle that she was brought up in., in particular so because her mom has never moved far from the conventional existence of her precursors. The two different ways of life found in this story both epitomize the boundaries in which one can grasp their legacy. Individuals dont need to experience each day in and out rehashing conventions of the past to keep up their underlying foundations, however there is something else entirely to living inside ones legacy than acknowledging relics of the past. Legacy must be something beyond an important enrichment, for that embellishment would simply be an image of the individuals who encountered their legacy amid life. Dees side of aggregate globalization that leaves legacy in the past to modernize and grow must meet Maggie and Mamas side of legacy utility and redundancy. Works Cited Durham, Eunice Ribeiro. Reflections on Culture, Heritage and Preservation. Vibrant: Virtual Brazilian Anthropology, vol. 10, 28 Apr. 2015, pp. 75-77. eLibrary. Lenzerini, Federico. Intangible Cultural Heritage: The Living Culture of Peoples. European Journal of International Law, Apr. 2015, pp. 101-20. eLibrary. Sarnowski, Joe. Destroying to Save: Idealism and Pragmatism in Alice Walkerrs Everyday Use.' Papers on Language Literature, vol. 48, Aug. 2012, pp. 269-86. eLibrary. Walker, Alice. Everyday Use. The Norton Anthology American Literature, vol. 2, 2013, pp. 1531-37.