CASE STUDY ----- Accsys Technologies PLC Example | Topics and Well Written Essays - 1500 words

----- Accsys Technologies PLC - Case Study Example This paper will analyze the financial statements and annual reports of the company and identify three areas of heightened audit risk in the auditing of the company this year. In addition, the paper will explain the reasons for five substantive audit procedures in relation to the areas of heightened audit risk identified. From the annual report of the company, it is evident that there are some areas that require heightened audit risk this year. One of the areas in the company that has heightened audit risk is the operating costs. There was an increase in the operating costs of the company by 11%. While the figure was 13.5 million pounds in 2013, it rose to 15 million pounds in 2014. This resulted from high costs of administration that the organization incurred during the year. Moreover, there were legal costs that resulted from the arbitration process related to the Diamond Wood. The cost of staff also increased by 9% and this was as a result of the increase in head count (ACCSYS TECHNOLGIES 2015). Operating costs is an area of heightened risk audit in this company since they determine whether the costs incurred by the company are being used to cover the relevant expenses. In addition, costs determine whether there is effective management of costs in the organization and ascertain whether there are activities that contribute to the wastage of the company’s resources. For Accsys Technologies PLC, operating costs represent an area of heightened risk since they keep on increasing and might affect the profitability of the company, as well as the initial business plan of the organization. With proper auditing of the costs such as staff costs, the management can make adjustments to the operations of the organization and ensure that the company is in the right track (ACCSYS TECHNOLGIES 2015). Another area of heightened audit risk in the audit of the company this year is

Public Perceptions of Health

Public Perceptions of Health INTRODUCTION Studies shows that self-perception is a paramount indication of health outcomes. The degree to which self-perception to health is related with personality trait is, though, largely untold. We aim to study the connection between self-perception, personality and trait among people on Health. Health defines a person that is free from pain, injury and illness in both mind and body. Based on World Health Organization (1946) Health is a state of complete physical, mental and social well-being and not merely the absence of disease or infirmity. THE PUBLIC CONCEPTS OF WHAT HEALTH IS According to the public, health means the ability of a person or communities to cope and manage their own health when physical, mental and social challenges occur. On the other hand, some of the people believe that being healthy has something to do with physical condition of the body, in fact it has to do with the whole condition of an individual both mind and body. Lots of people makes a great effort to live healthy and feel good for doing so. Thus with this kind of concept, man’s health is like an open system that continuously affected or influenced by external and internal factors. Factors such as coming from the environment, social dynamics and physical and mental state of health play a role in man’s ability to cope. Consequently these pose a challenge on putting an effective health management strategies. These are reasons why a multi-disciplinary approach to health care is paramount to public health. The involvement of multiple teams and other helth allied health professionals into public health management caters to the diverse needs and factors affecting the genral health of the public. In most first world countries, multidisciplinary approach to healthcare has been proven to provide best outcome of care and very cost effective. THE PUBLIC CONCEPTS OF WHAT ILLNESS IS Illness is a disease or a period of sickness affecting the body. But this does not only refer to physical health. Social conditions like poverty, inadequate nutrition, inappropriate housing, rising pollution and unhygienic and unsafe play areas for children fall into the first stage of illness. Each of these illnesses has different views from the public in New Zealand. People with illness tend to be less motivated the moment when they know about their illness while people around them only give minimal support. Some people tend to refuse or hide illness to prevent others to know their illness out of shame or embarrassment which makes matters worst. Therefore these concepts of illness compliment on how public view health, as completely the opposite. And public’s behaviour towards illness greatly affect the healthcare delivery system. Fears, anxiety, social stigma and poor understanding or lack of awareness are factors that are hard to overcome by health professionals in getting services to the public and often the cause of poor compliance to treatment. Thus, management or treatment of illness should not only focus on the physical symptoms and organic causes but also on the emotional and social impact of them to the person. Health professionals practicing under a multidisciplinary team recognize the importance of a support system for someone who is sick especially once they are in the community. For example, smokers in the pacific region give less effort to programs that helps to put an end on their smoking habits by substituting cigarettes with Nicotine replacement therapy. This program was tested when 24.6% of the smokers believe that nicotine replacement therapy can cause more harm than smoking itself and strongly believe that smoking can be stopped even without the program. Basically, Nicotine replacement program became ineffective for the pacific people, as a matter of fact, there was a high proportion of people believes on its ineffectiveness and only a relatively low proportion of pacific people especially in South Auckland that made claims for subsidized nicotine replacement therapies. Even though the campaigns and programs are set, more people are still likely to smoke that contributed to the rising air pollution and risking the health others through second hand smoke. In a research conducted by the Counties Manukau study that MÄ ori parents have low to no aw areness of options for stopping the smoking habit. This indicates that these group of smokers should be better aware in order for them to address their mental illness in smoke addiction. The Ministry of Health and World health Organization as well as the health care professional works hand in hand to help people quit from smoking. To encourage the public quit from smoking Policy on health should strictly manage a tobacco-free environment (i.e. workplaces, school etc†¦) and regulate a policy to stop advertising, promoting tobacco products and also to provide more awareness to the public about the negative effect of smoking. THE IMPORTANCE THE PUBLIC PUT ON HEALTH Life threatening diseases, illness and injury may occur in many instances than any of us would expect, but no one ever know when to happen. In public, insurance has a big impact on their health. According to research, around 32 percent of NZ has health insurance. It may not be big part of the population, but considering that public health here is government funded for primary and acute health needs, this number tells us that health really matters for NZ people. People invest for their health to get a better and quicker health service to avoid queuing up for rationed health services shouldered by the government in public health facilities. As compared to getting public health service where services are prioritized according to needs and acuity or urgency, health insurance caters to the individual need of the public without having to to be on a waiting list. PUBLIC ATTITUDES TOWARDS HEALTH AND MEDICAL PROFESSIONALS According to a recent studies conducted by Reader’s Digest NZ, a popular general interest magazine, out of the Top 10 most trusted profession here in NZ 5 of them are from the health and medical field. Nurses, doctors, rescue volunteers, pharmacists and Paramedics that topped the lists, were on the 2013 list. This means a confirmation of the quality of service and the public being happy of it. However trust creates expectation, a bigger expectation to maintan the quality and standard of health services. This is a challenge not just by the profesionals themselves but more so to the top management and government health or regulatory agancies to ensure public safety is always protected. CONCLUSION Self-perception to health is associated with attitude and personality regardless if there were self-reported medical condition or none. It was highly suggested that personal characteristic has a major contribution to the attitude and personality of the individual between self-perceived health and health outcomes. References: http://www.healthfunds.org.nz/pdf/Fact%20File%20oct2010.pdf http://www.stats.govt.nz/browse_for_stats/people_and_communities/pacific_peoples/pacific-progress www.stuff.co.nz http://www.scoop.co.nz/stories/GE0508/S00119.htm http://www.ncbi.nlm.nih.gov/pubmed/3576258 http://www.shareyouressays.com/113393/short-essay-on-illness http://www.readersdigest.co.nz/most-trusted-professions-2013

Modern Witches Essay -- Witchcraft Research Papers

Modern Witches While doing research for this paper I decided to talk to some modern witches. When I informed some of my friends of this the most common remark was â€Å"Be careful!.† From these conversations it quickly became evident that most people have no idea what witches believe or even if they exist. However, almost everyone has an image of an ugly witch on a broom, who kidnaps and eats little children. Kids dress up like her during Halloween, and books like Hansel and Gretel introduce her to each new generation of children. I became interested in where all these stereotypes about witches come from and how they differ from the reality about witches and Wicca. It seems that most of the stereotypes can be traced to the Middle Ages and the time of the witch craze and the inquisition. 1. The stereotype of witches and where it comes from a. Pre-Christian Witches Although most of the stereotypes of witches can be traced to the Middle Ages, it does not mean that people during this time came up with the description of a witch without prior historical influence. In order to understand what happened during the Middle Ages to create the images of a witch that we know today, it is necessary to go back to pre-Christian times. European witchcraft during the Middle Ages was strongly influenced by beliefs in magic and sorcery from the Greco-Roman as well as Hebrew times. The Greeks had a sophisticated system of magic that was combined with witchcraft and religion. The highest level of magic was that dealing with the gods. This was the one acceptable form. The two lower levels both deal with individuals who claim to brew potions, recite incantations, or give people magical objects. These people usually sold their... ...with all the other groups that fall under the name of witchcraft. References: 1. Adler, Margot. Drawing Down the Moon. Boston: Beacon Press, 1981 2. Ankarloo, Bengt and Henningsen, Gustav. Early Modern European Witchcraft. New York: Oxford University Press, 1990. 3. Barry, Jonathan and Hester, Marianne and Roberts, Gareth. Witchcraft in Early Modern Europe. New York: Cambridge University Press, 1996. 4. Clark, Stuart. Thinking with Demons. New York: Oxford University Press, 1997. 5. Farrar, Stewart. What Witches Do. Blaine: Phoenix Publishing Inc., 1991 6. Russell, Jeffrey. A History of Witchcraft: Sorcerers, Heretics, and Pagans. New York: Themes and Hudson Inc. 1983. 7. Starhawk. The Spiral Dance. New York: Harper Collins Publisher, 1989 8. Interview with Seamus McKeon and Sandy Herrera both practicing Wiccans.

Billy Bud Martial Law

Marshal Law in Billy Budd The story â€Å"Billy Budd† by Herman Melville takes place in 1797 on a British navel warship. A man named Billy Budd was recruited into the ranks as a naval sailor for the British ranks. Britain was at war with France during the time so on the warships marshal law was used. Billy Budd is a young sailor newly recruited into the ranks, he is liked by many of his crew. Munity on a lot of British warships has occurred and many officers are scared of their crew turning on them.John Claggart is the master at arms of the ship, his job is to keep an eye on the crew by making sure everyone is doing their job and not trying to start a mutiny. Claggart believes that Billy Budd is a dangerous man and thinks that Billy Budd is liable to mutiny. Claggart on his suspicions goes to speak to the captain and tells Captain Captain Edward Fairfax Vere about Billy Budd. Captain Vere does not believe this and asks Claggart and Billy Budd to come confront one another.Clagg art begins to accuse him and Billy Budd overcome with rage strikes Claggart and he collapses instantly to his death. After this the captain is forced to call for a trial for the death of Claggart. The Captain was the sole witness to the case, during the trial most judges as well as Captain Vere know that Billy Budd did not mean to but because of the Marshal Law set place Billy Bud must be put to death. Captain Vere tells the judges that they must vote to execute Billy Budd to show an example to the rest of the crew.Billy Budd is put to death by hanging. Marshal law plays a big role is the death of Billy Budd. Billy Budd is looked at as unintentionally killing Claggart he is still executed for his crime. The Navy’s Marshal law was enforce and stated that murder is murder regardless of intention. If Marshal law was not enforced Billy Budd would have most likely have been tried for killing Claggart and would have been found guilty but his sentencing would have been different.Bil ly Budd would have most likely been sent to jail for a number of years because of his actions but he would not have been sentenced to death. In Marshal law intention does not matter while in regular law intention is more important then the action that has accured. If someone by accidently killed someone driving they are not put to death but rather charged for manslaughter and could get a couple of years in jail. If the defendant shows that it was not his fault they could even and they did not mean their actions then they could be acquitted of manslaughter as well.But in Marshal law they could be trialed and put to death for simply killing the other. In the case of Billy Budd, Marshal law had a direct account for his execution. If there was no marshal law on the British warship he would have been spared his life. In conclusion Billy Budd’s death had to do solely with the type of law instilled in the British Naval ranks. If Billy Budd would have been charged in regular court he would have been found guilty and sent to jail for a couple of years. Instead Billy Budd was put to death by hanging.

Timed writing rewrite: the Prince

Leaders of countries or Princes must make decisions that not many will agree with, but are the best for the populace and he must make them, no matter the cost. Niccolo Machiavelli uses logos, ethos and distinct clear diction to prove the necessity for a ruler to be able to make unpopular decisions, in an excerpt from his book â€Å"the Prince† (1532). Throughout the excerpt Machiavelli uses logos to talk about this issue in a logical manner. His first step in approaching this topic is when he states to the reader that others have tried to discuss how a prince should act. Machiavelli states that he is doing something along the same lines but what he says is that a prince must be able to do what is not seen as the right thing in the eyes of his people. He then goes to talk about the qualities a prince must have in order to make those tough decisions because not everything that a prince does will be loved by the people so he must learn to deal with this. Machiavelli manages to address all of these points in his work while remaining logical and he uses ethos to try and show the reader a need for such rulers, who are capable of the doing the right thing for his people even if they disagree. An example of this attempt by Machiavelli to establish credibility can be found in lines 3 – 5 â€Å"being my intention to write †¦ useful to him who apprehends it †¦ to follow up the real truth of the matter than the imagination of it †¦ â€Å"this provokes a response from the reader that does have the effect it should have, it makes Machiavelli seem more credible in his argument and that this is not just some fairytale. That Statement made by Machiavelli shows how clear and precise his diction is and this helps him as he tries to prove that a prince must be able to unpopular things that will benefit his nation. The clear and focused diction that is used adds to this a whole new meaning of understanding where now those who are reading this book can picture what the government needs to do for the betterment of society as a whole. Machiavelli persuades his readers using logos and ethos and clear precise diction in his work the prince because he knows just how important it is for our president of a free state is necessary to helping the people.