Flow Cytometry Market will Reach

Unified Market Research today distributed another statistical surveying report named â€Å"Flow Cytometry Market (Products, Application, Technology, and clients) †Current Trends, Opportunities, Industry Analysis, Size, Share and Global Forecast, 2012-2020†. According to the examination, the stream cytometry advertise esteemed $3 billion In 2012 Is additionally expected to reach $6. 5 billion by 2020 developing at a CAGR of 30. 9%.Increasing necessities to improve precisions and produce quicker outcomes just as requirement for minimal gadgets are convincing the clinical and indicative association to receive creative innovations. In spite of the fact that ubiquity has been picked up in the application field of life science industry, the expense ot the instrument is blocking the development. Because of this, numerous scientists are as yet hesitant in receiving this innovation in their exploration work. Also, propelling advances that has brought complex instrumentation requir es profoundly gifted personals to work these instruments.The complete report is accessible at httpwwww. alliedmarketresearch. com/stream cytometry-showcase â€Å"Flow cytometry advertise Is In creating stage. Upgrading exactness In results and resence of various stream cytometry methods, for example, multicolor and multi-boundary stream cytometry has gone about as a solid a dependable balance, helping the market development in lion's share of the created economies and anticipates high potential In the rising economies, for example, Asia Pacific and Africa.These economies have popularity for better medicinal services strategies at a moderate expense. Expanding matured populace who need better medicinal services, increment in incessant illness and requirement for better analysis and treatment are not many driving elements that are affecting the stream cytometry market† tate AMR investigators Debbie Shields and Rohlnl Patll_ Immunotyplng and sign transduction, for instance, have been assuming a noteworthy job in clinical diagnostics.However, regular advances utilized, have restricted the exactness and affected the outcome liberation time of the finding performed. Improving restorative situation is similarly drawing in center around early symptomatic devices. Right now, numerous malignancy types have different treatment alternatives; in any case, this relies upon the hour of analysis and the phase of the disease. Stream cytometry has been one of he most predominant advances which offer answers for the vast majority of the issues examined above.Key factors controlling the market incorporate high instrument expenses and size, absence of mindfulness among plausible clients and requirement for prepared work force. The greater part of the clients don't know about the propelled improvement in the stream cytometry innovation and accept that the instruments are space expending, complex being used and are of significant expense, along these lines influencing the mar ket development. ‘OF2 I ne glooal advertise Tor now cytometry Is alvlaea Into sections sucn as items, innovation, end clients, and applications.Instruments showcase represents the biggest portion of income in the stream cytometry advertise at present and is relied upon to stay as the most noteworthy income generator in 2020. Increment in measured quality, openness, consolidation of imaging capacities, accessibility of frequencies and targets and size decrease are not many of the huge patterns in the market aiding selection of the instruments by the end clients. Then again, reagents advertise is relied upon to encounter the most noteworthy development pace of CAGR 12% during the examination period.Primary eason raising this section is accessibility of a few kinds of reagents that find assorted ease of use contingent upon explicit applications like diagnostics, sedate disclosure, Two innovations are actualized in stream cytometry based exploration and conclusion, in particular c ell based and dot based advancements. In the current situation just as all through the investigation time frame, cell based procedure is driving the market as far as income age. In any case, globule based procedure is relied upon to beat this innovation as far as appropriation rate by 2020. North America represented the argest portion of income I. . 43. 5% of the general Global stream cytometry advertise at $1. 2 billion out of 2011. The district is additionally expected to accomplish a market size of $2. 8 billion by 2020 developing at a CAGR of 10. 1%. The organization profile in this incorporates: Advanced diagnostic Technologies, Inc. , Merck Millipore, Becton, Dickinson ; co, Beckman Coulter, eBioscience, Partech, Life innovations corp. , Luminex Corp, Amnis Corp. , Morphosys AG. The essential procedure utilized by key players of the market is items dispatch which is because of interest for more up to date, quicker, and high through put achines that convey better results.About Us: Allied Market Research (AMR) is a full-administration statistical surveying and business counseling wing of Allied Analytics LLP situated in Portland, Oregon. Unified Market Research gives worldwide undertakings just as medium and private companies with unequaled nature of â€Å"Market Research Reports† and â€Å"Business Intelligence Solutions†. AMR has a focused visible to give business experiences and counseling to help its customers to settle on vital business choices and accomplish maintainable development n their particular market domain.We are in proficient corporate relations with different organizations and this causes us in catching most exact market information and affirms most extreme precision of our market gauges. Every single information introduced in the reports distributed by us is likewise removed through essential meetings with high ranking representatives from driving organizations of space concerned. Our auxiliary information acquirement approa ch incorporates profound on the web and disconnected examination and conversation with educated experts and investigators in the business.

Evolution of Theoretical Knowledge of nursing

Advancement of Theoretical Knowledge of nursing A definitive objective of the attendant is to keep up, and reestablish the wellbeing of the patient. Nursing is viewed as both a science and a craftsmanship. The utilization of nursing information and the specialized parts of the training is considered the science. The foundation of a mindful relationship through the utilization of nursing information and judgment is utilized in an empathetic way and is viewed as a craftsmanship. (School of Nurses 1999 June Nursing and You Volume1, number 3 p3)This paper will endeavor to clarify the four ideas of the nursing metapardigm as it identifies with the individual condition, wellbeing and nursing. An individual is viewed as an individual having their own uniqueness, characters and having their individual needs. An individual ought to be treated with deference and poise paying little heed to their social, strict, financial class, conjugal status or sexual inclinations. The individual ought not experience any predisposition or separation in sc hool, work or when the need emerges for clinical care.Nurse log, Quinault Rain Forest Nature TrailEach individual has their fundamental needs that must be met while advancing through the various phases of improvement. One ought to be given decisions, and be permitted to have a contribution to their consideration or treatment plan. They ought to be permitted to exceed expectations and endeavor to accomplish their objectives. Have the option to live and work in their picked area and field as long as they are equipped for the job.They are generally some portion of a family having a place with a social gathering, living inside a network or locale of their decision. The earth can be open or shut. It can add to the structure or imperiling of the people confidence. One may adjust to nature contingent upon one's very own inclination. An individual may be found according to others as the result of their condition that may be...

Kia Case Study Essay Example

Kia Case Study Essay For what reason was it so hard for Kia to recognize wellsprings of deformities in the vehicles it delivered? Kia had made a framework which gives reports of any imperfection, mishap or wounds including its vehicle to the U. S. National Highway Traffic Safety Administration. The got data put away in any event seven distinctive framework run by Kias guarantee, parts, customer and lawful undertakings divisions. This discontinuity of data in various framework forestalled Kia to get a total image of deformity. Kia could have made some product on the fly that only pushed the necessary data out of these frameworks, however then the data would need to be gathered physically. This arrangement would have been very tedious 2. What was the business effect of Kia not having a data framework to follow abandons? What different business forms other than assembling and creation were influenced? Without a framework for following and recognizing absconds, Kia didn't have the foggiest idea how genuine its quality control issue was until client grievances accumulated. The high occurrence of deformities in Kia items influenced commercial center impression of the Kia brand, client degrees of consistency, and Kia’s capacity to keep increase deals. The quality issues influenced its gainfulness. 3. How did Kias new deformity revealing framework improve the manner in which it maintained its business? KIA utilizes data frameworks to assist it with distinguishing wellsprings of deformities in vehicles so it can improve vehicles quality, diminish guarantee fix expenses, and increment consumer loyalty. The new frameworks not just helped Kia in recognizing quality issues, it likewise empowered them to build gainfulness and even vital preferred position. 4. We will compose a custom paper test on Kia Case Study explicitly for you for just $16.38 $13.9/page Request now We will compose a custom paper test on Kia Case Study explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom paper test on Kia Case Study explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer What the board, association, and innovation issues did Kia need to address when it received its new quality control framework? Kia built up a framework to report any deformities, mishaps, or wounds including its vehicles to the U. S. National Highway Traffic Safety Administration (NHTSA). Kia the executives needed to likewise screen client grievances. Kia additionally created quality improvement arrangements and screen surrenders. At long last, Kia actualized Infogain programming to recognize potential issues. This product should have been incorporated with various frameworks run by Kia’s guarantee, parts, purchaser, and lawful undertakings divisions. . What new business forms were empowered by Kias new quality control framework? The data produced by this framework is helping Kia pinpoint the wellsprings of imperfections and figure out what level of its vehicles is probably going to have issues. The organization would then be able to improve its creation forms before the issue s become increasingly across the board, in this manner bringing down expenses for guarantee fixes. This data likewise helps Kia decide the most practical procedure for managing its quality issues.

Guidelines For Preventing Workplace Violence Essay

Workplace violence is a serious and growing issue in society. Employers need to develop intervention strategies to decrease reduce violence in the workplace. Also, employers and employees need to be aware of the signs when people exhibit behaviors that can lead to workplace violence. As a society, the issue needs to be acknowledged of the reality and work together for creating a solution. Lastly, employers and employees must not live in fear of addressing concerns if they see the potential for workplace violence or report when they witness or experience workplace violence. Prevention / Intervention Strategies Within the United States, state and federal agencies have responded to data by publishing guidelines on the prevention of workplace violence. According to The Journal of Law, Medicine Ethics, Occupational Safety and Health Administration, (OSHA) responded to research findings, union petitions, and growing awareness of the problem of workplace violence by publishing the document Guidelines for Preventing Workplace Violence for Health Care and Social Service Workers. It should be noted that unions originally petitioned, the Occupational Safety and Health Administration, (OSHA) for the regulatory standard addressing workplace violence and that these union efforts continue. The Federal Occupational Safety and Health Administration, (OSHA) guidelines were based largely on guidelines developed in 1993 and incorporated in California s state, OccupationalShow MoreRelatedEssay Workplace Violence in Nursing890 Words   |  4 PagesWorkplace Violence in Nursing Professional Position Paper Nurses continually strive to bring holistic, efficient, and safe care to their patients. However, if the safety and well-being of the nurses are threatened or compromised, it is difficult for nurses to work effectively and efficiently. Therefore, the position of the American Nurses Association (ANA) advocate that every nursing professional have the right to work in a healthy work environment free of abusive behavior such as bullying,Read MoreList Nine Elements That Directly Impact The Work Environment : Excessive Workload Essay1237 Words   |  5 Pagesunexpected or significant change at work or at home, and unanswered or unresolved frustrations. Mental Health Employees who are angry with their manager or company, who fear an imminent termination, or who are just unhappy in a job may resort to violence. The Americans with Disabilities Act (ADA) and many state laws prohibit discrimination against employees based on actual or perceived disability. Mental illness is included within the definition of disability. It is unlawful to fire someone solelyRead MoreViolence Against Student Nurses and Newly Registered Nurses1070 Words   |  5 PagesViolence against student nurses and newly registered nurses Abstract Workplace violence toward student nurses and newly registered nurses must be eliminated. Nursing students and new nurses are particularly vulnerable to acts of violence. This article discusses the status of the workplace violence of nurses, the effects of violence on students and new nurses, and some strategies can be used to reduce the workplace violence to nurses. Keywords: student nurses, newly registered nurses, workplaceRead MoreThe Ethical Conduct Of The Physician Assistant1308 Words   |  6 PagesSally’s arm, screaming, and ultimately drawing negative attention to her. According to Canadian Centre for Occupational Health and Safety (CCOHS) (2005), defines workplace violence as â€Å"any act in which a person is abused, threatened, intimidated or assaulted in his or her employment.†5 (p 254) There are five behavior components in workplace violence: Threatening behavior, verbal or written threats, harassment, and physical attacks. Threatening behavior includes â€Å"shaking fists, destroying property or throwingRead MoreWhat Is Workplace Violence?1202 Words   |  5 PagesIntroduction: What is workplace violence? Workplace violence is more common than people realize and it can happen to anyone. No one is safe no matter who they are. Violence can happen to someone who was just recently hired or someone who has been with the company for ten years. The employee could be an intern or a manager even. Violence is defined as an act of physical or verbal abuse, harassment, or a threatening behavior (Safety and Health Topics). These acts can be carried out by an employeeRead MoreWork Place Violence1059 Words   |  5 PagesBusiness Assets Protection April 4, 2014 Week 3 Violence in the workplace continues to be a major concern and recently the concern has been growing by situations that have taken place. An assault, or threat of an assault, directed toward a worker on duty falls under the category of workplace violence. There are a lot of issues that can cause workplace violence. Stress, economic hardship and the inability to control anger are all some issues that can lead to health and safety issues.Read MoreProposal to improve Employee Safety in the Work place1644 Words   |  7 Pagesinform you that the Research into improving Workplace Safety is now finish and ready for your review. I have look at the statistics on work place violence over the past three years, 2011 through 2013. As I stated in my earlier memo I feel, that this is a very important need for the employees, management, and the business. Millions of workers face violence in the workplace every year and it is the second leading cause of occupational injury. Workplace violence can range from physical assaults to robberyRead MorePreventing Violence in the Workplace2255 Words   |  10 PagesViolence in the workplace is a growing trend among American businesses that needs the prompt attention of individuals, governments, and corporations alike. In fact it is so serious that â€Å"violence in the workplace in recent years has grown to be the second leading cause of death in the workplace† (Baron, Hoffman, Merrill, 2000). Responding to this epidemic will take a tailored dynamic approach that must be embraced by employees and management alike. First, we must understand exactly what constitutesRead More Preventing Workplace Violence Essay4918 Words   |  20 PagesPreventing Workplace Violence Violence is all around us; we see it portrayed in one form or another everyday. It has become commonplace to see it on TV and in our own environment. To the average person this has become an acceptable part of life, along with taking personal precautions to prevent it from happening to them. However, there are a small few that need attention and see violence as a way to get their message across. Unfortunately, the media is right there to dramatize it for allRead MoreWhat Interpersonal Helping Skills Can You1183 Words   |  5 Pagesthe client. In addition, by addressing issues a client has beforehand can help to diffuse or prevent violence and being prepared when meeting with clients can also decrease the likelihood of something occurring. Of course, things can happen that are unexpected, however, being aware of the escalation of violence can help a social worker to approach the situation that is less likely to provoke violence and having training and classes can help a social worker to learn how to use appropriate skills and

Essay Sir Gawain And The Green Knight Stanza 74 - 1332 Words

In stanza 74, fit III, the lady of the castle offers a magical, green girdle to Sir Gawain and explains to him that the wearer of this corset amp;quot;cannot be killed by any cunning on earth.amp;quot; Sir Gawain, amidst an ethical dilemma, accepts the gift and chooses to conceal it from Lord Bertilak. This passage contains three of the main themes of the story – the inner and outer conflicts between Sir Gawain’s ethics and desire to live, and the test of religion. When Sir Gawain is offered the girdle, his knightly principles are questioned. The honorable thing would be to reject the offer or bring it to the lord of the castle, but Gawain places the preservation of his life ahead of chivalry. The knight has withstood the lady’s†¦show more content†¦It is possible that the author is being sarcastic, yet this has not been the previous style of writing. So what is the author saying by labeling Gawain amp;quot;the constant knight?amp;quot; A likely possibility is the author’s disdain with the current conditions of chivalry and knighthood. He is mocking the misconception of the knights of King Arthur’s court and offers the idea that it is more corrupt and conceited than commonly believed. Therefore, being labeled a constant knight is the author’s way of accepting Sir Gawain’s decision, as it would have been standard with the other knights, though not necessarily condoning it. The question as to whether Ga wain is right in choosing his life over his morals is mentioned when the Green Knight reveals himself as Lord Bertilak. The Green Knight feels that it was excusable for Gawain to accept the girdle, as his decision was well motivated. Sir Gawain did not fall due to lust for a woman or to the offer of amp;quot;a well-wrought thingamp;quot; such as the gold ring, but to his love of life, which Bertilak finds to be amp;quot;less blameworthy.amp;quot; Lord Bertilak perceives Sir Gawain as a noble and honorable knight, and invites him back to his castle to celebrate the New Year. Gawain is let off the hook and sent on his way. When Sir Gawain returns to Camelot, he recalls his story, humiliated and humbled. The members of King Arthur’s court, however, feel that Sir Gawain has doneShow MoreRelatedSir Gawain and the Green Knight: Stanza 741376 Words   |  6 PagesIn stanza 74, fit III, the lady of the castle offers a magical, green girdle to Sir Gawain and explains to him that the wearer of this corset quot;cannot be killed by any cunning on earth.quot; Sir Gawain, amidst an ethical dilemma, accepts the gift and chooses to conceal it from Lord Bertilak. This passage contains three of the main themes of the story Ââ€" the inner and outer conflicts between Sir Gawains ethics and desire to live, and the test of religion. When Sir Gawain is offered the girdleRead More The Role of Women in Sir Gawain and The Green Knight Essay1612 Words   |  7 PagesThe Role of Women in Sir Gawain and The Green Knight Sir Gawain and The Green Knight is an example of medieval misogyny. Throughout Medieval literature, specifically Arthurian legends like Sir Gawain and the Green Knight, the female characters, Guinevere, the Lady, and Morgan leFay are not portrayed as individuals but social constructs of what a woman should be. Guinevere plays a passive woman, a mere token of Arthur. The Lady is also a tool, but has an added role of temptress and adulteressRead MoreThe Metrics Of English Literature4721 Words   |  19 Pagesaspirations. Set within Denmark and Geat the warrior slays monsters and goes on to become King of Geatland, however, meets an unfortunate end when slaying a dragon threatening his country. This being a similar comparison to today’s well-known medieval knight in literature: King Arthur. However being separated by hundreds of years, the style of writing has significantly changed. Arthurian stories and tales are based on chivalry with characters that may have been seen as believable in nature besides the

Analysis of Power by Audre Lorde - 1546 Words

The Use of â€Å"Power† â€Å"They killed my son in cold blood,† lamented Eloise Armstead. Her husband, Add Armstead, was traveling to work with a companion on Saturday evening in the early 1970s. Thomas Shea and Walter Scott, responding to a call about a cabby that was robbed earlier that day, used this opportunity to rid the world of the wicked and gain a victory for the righteous. Walking along New York Blvd. in South Jamaica, Queens, Shea and his partner pulled alongside the two. Armstead says, as he recalls the incident, â€Å"We were walking, not saying anything to each other, and this car pulls up, and this white fella opens the door with a gun.† To him and his companion it looked like they were going to be robbed, so they ran. As the gunshots†¦show more content†¦Webster defines poetry as literary work in which special intensity is given to the expression of feelings and ideas by the use of distinctive style and rhythm. Rhetoric is only the art of writing and speaking effectiv ely while poetry is the art of speaking emotionally and freely. Lorde says that poetry is to killing yourself as rhetoric is to killing your children. The first lines of the poem is Lorde calling the readers to action, and telling them to put their children first. Feeling fury over the case against Thomas Shea, in the first stanza, in the first four lines of the poem, Lorde tells us that it doesn’t matter the crime or the race, children must come before hatred. She emphasizes on this in the next stanza. In the second stanza, Lorde paints the streets of New York in a grim image. â€Å"I am trapped on a desert of raw gunshot wounds†¦Ã¢â‚¬  This line could also mean that Lorde feels trapped in a society ruled by white male supremacy (the desert) that is still ongoing with no end in sight (raw gunshot wounds). This meaning is more probable because Lorde emphasizes in lines 11 and 12 of the second stanza â€Å"as it [the blood] sinks into the whiteness of the desert†¦Ã¢â‚¬  Next, Lorde makes her call for revenge for the brutality of Clifford Glover. She says that Glover is â€Å"†¦a dead child dragging his shattered black face off the edge of my sleep†¦Ã¢â‚¬  and that â€Å"†¦blood from his punctured cheeks and shoulders is the only liquid for miles†¦Ã¢â‚¬  Her â€Å"stomach churns† atShow MoreRelatedAnalysis Of The Poem Power By Audre Lorde1104 Words   |  5 Pagesfriend to police brutality is the literal death of a person. I gained thi s insight from reading â€Å"Power† by Audre Lorde, â€Å"The Standard Script for the Grieving Mother Whose Black Child has Been Murdered by Police† by B. Sharise Moore, and â€Å"Loving Blackness as a Political Resistance† by Green and Lidinsky. Each piece of writing focuses on an unruly loss of a person, whether a relative or oneself. Lorde and Moore’s poems has a focus on the loss of an innocent child, due to racial injustice. In the sameRead MoreAnalysis of Slim in Hell by Sterling Brown and Power by Audre Lorde1002 Words   |  5 PagesAnalysis of Slim in Hell by Sterling Brown and Power by Audre Lorde â€Å"Slim in Hell† by Sterling Brown written in 1932 and â€Å"Power† by Audre Lorde written over forty years later, are protest poems looking at, and attacking, the problem of racism through the use of imagery, structure, and tone. Through their different uses of imagery and structure, they create their respective tones and take their respective (and different) approaches towards this problem of racism â€Å"Power† is an outcry atRead MoreThe Social Construction Of Gender Essay1297 Words   |  6 Pageshave gained more knowledge on the body as a political object. In this essay I will examine six different articles with the similar theme of women’s bodies, the expression of those bodies and how by using feminism as a political standpoint they gain power and ownership of their bodies. The first article is â€Å"The Social Construction of Gender† by Judith Lorber. In this essay she states that sex and gender is constructed through the society in which we live and that, â€Å"Gender is so pervasive that inRead More The Metaphorical Lesbian in Chopin’s The Awakening Essay604 Words   |  3 Pagesthe strategies and tactics by which Edna attempts to establish a subjective identity.† (237) LeBlanc’s support for this analysis comes from a variety of sources including Adrienne Rich’s article â€Å"Compulsory Heterosexuality and Lesbian Experience, Teresa de Lauretis’s, Monique Wittig’s and Eve Kosofsky Sedgwick’s work, and â€Å"The Uses of the Erotic: The Erotic as Power† by Audre Lorde. Le Blanc first demonstrates how The Awakening functions as a critique of patriarchy, acknowledging previous feministRead MoreBook Review: Black Feminist Thought (Patricia Hill Collins) Essay1077 Words   |  5 PagesCollins’s work, Black Feminist Thought seeks to center Black Women into intersectionalist thought, addressing the power struggles that face them not only due to their race but also to the gender. Masculine rhetoric and powerful male leaders such as Huey P. Newton and Eldridge Cleaver have overshadowed Black Women’s stories, both in and out of the Civil Right Rights/Black Power Era. It is an analysis that defines Black Feminist Thought, instead of recycling former White Feminist philosophies and providingRead MoreWomen s Roles Of Reproduction1466 Words   |  6 Pagesexistence of women’s sexuality that was detached from the motherhood and marriage obligations. Conversely, other lesbian authors such as Audre Lorde and Adrienne Rich utilized writing, s peeches, and poetry in linking women’s oppression and heterosexuality. These rhetoricians asserted that heterosexuality is an unavoidable institution that is aimed at perpetuating men’s power across race and class. In Lorde’s (1984) Sister Outsider: Essays and Speeches and Rich’s (1980) On Lies, Secrets, and Silence, theseRead MoreAge, Race, Class And Sex : Women Redefining Difference By Audre Lorde1327 Words   |  6 PagesYunqin Chi WGS210 Essay 1 In the article â€Å" Age, Race, Class and Sex: Women Redefining Difference† by Audre Lorde , she talks about the differences between people in our society, the differences between black and white women, the different isms of society, and what we can do to change. The difference in age, race, class and sex is incorrectly classified as good or bad, right or wrong. These categories are then named and accepted for the position of god and the people, the people and the wives, theRead MoreDomestic Violence And Foreign Violence1251 Words   |  6 Pagessexual assault, and/or other abusive behavior as part of a systematic pattern of power and control perpetrated by one intimate partner against another. It includes physical violence, sexual violence, psychological violence, and emotional abuse. The frequency and severity of domestic violence can vary dramatically, however, the one constant component of domestic violence is one partner’s consistent efforts to maintain power and control over the other† (2015). As we have learned thus far in Race, GenderRead MoreThe Cultural Identity Of The Strong Black Woman2874 Words   |  12 Pagesarticle titled This Disease Called Strength: Some Observation on the Compensating Construction of Black Fe male Character, asserts that, â€Å"This strength we celebrate has sometimes crippled black men†¦Ã¢â‚¬  (Harris 116) Harris’s claim is supported by the analysis of Margaret and Luke’s relationship in James Baldwin’s play The Amen Corner. In Act II of the play Margaret and Luke are having a conversation after many years of separation, during which he says, â€Å"I was the man you married, Maggie. I weren t supposedRead MoreA Manifesto Of Black Womanhood And Freedom Through Music Essay1764 Words   |  8 Pagesand how they see themselves. Outside of those typical representations the voices of Black women seemed to be muted and at times nonexistent. It was when I discovered African American women writers such as Patricia Hill Collins, Maria W. Stewart, Audre Lorde, Anna Julia Cooper, Angela Davis, that the voices of Black women were brought to light for me. Discovering these Black women, and their voices allowed me to see not only the ways that they spoke back to those negative portrayals and stereotypes

Auditing Taxation Australia

Question: 1) You, the auditor, attended the inventory count (stocktake) of your client Smith Equipment and observed the following during the count: 1. Warehouse staff counted specific areas of the stock as determined by the warehouse supervisor ; staff members ,including the warehouse supervisor , were allocated their own area to count on their own. 2. Several blank sheets of paper were issued to each member of staff doing the counting. 3. Staff was instructed to write down the stock description and number counted. 4. Staff was told to write the stock quantities in pencil on the sheets to ensure errors could be corrected. 5. Any staff that completed a section early was allocated to another area to help out one of the other staff. 6.The supervisor collected all sheets at the end of the count to finalise the stock count. Required: Identify the weaknesses in the stocktake procedures above and identify how they could be improved. 2) You, the auditor, have spent 5 years as an auditor. In this time you have come across numerous errors in performing bank reconciliations. The following are some of these errors: 1. An unreconcile d item of $340 was on the final bank reconciliation of the client and was deemed by the client to be immaterial. 2.Two deposits totalling $4070 relating to accounts receivable were collected on 3July (30 June year end) but recorded as cash receipts on 30 June. 3.An amount from an associate company of $40,000 was banked 2 days before the end of the year in the clients bank account and then paid back 1 week after the end of the year. 4.A cheque for $6,000 was omitted from the outstanding cheque list on the bank reconciliation at 30 June. It cleared the bank on the 14 August. 5.A bank transfer of $20,000 was included as a deposit in transit at 30 June in the accounting records. Required: (a) what control should be implemented to reduce the likelihood of each of the above? (b) What is an audit procedure to detect or prevent each of the above? 3) The following is an extract from a working paper containing the results of the tests of controls in the accounts payable area: Test Result Conclusion Selected a number of supplier Six out of 50 invoices tested had Accepted as the invoices and checked that the not been authorised. Incorrect discounts errors in the pricing and discounts have been were recorded for these invoices. A follow discounts claimed reviewed and authorised by the up of the four incorrect invoices did not were immaterial. Purchasing manager not highlight a pattern or specific reason for the errors. Required: (a) Identify the key assertion addressed by the test procedure. (b) Provide an explanation as to why the conclusion reached is appropriate or inappropriate. (c) Outline the key control procedure Answer: Stock taking procedures to be followed: a) The auditor should have counted the stock himself or should have got that done through his staff. b) The reasons for the issue of the blank sheets must be ascertained. As such this could have been done in order to ensure that the discrepancy is duly noted down c) Writing down the stock description along with the count seems sensible d) The staff should have written down the discrepancies in pen so that they could not have been erased. The responsibility of the staff of the auditor is to highlight the discrepancies and report them to the management and the shareholders. The following are the weaknesses observed: a) The stock sheets should have been checked and ensured that they are up to date. b) It must have been ensured that the product costs are up to date c) The unit sizes should have been checked d) The records of the last stock taking should have been taken into account (My business, 2015) e) The stock in respect of whom the invoice has been issued but is still there in the warehouse must be recorded. f) Ensure that there are separate labels and shelves for the different stock that has been received. And ensure that the same have been duly accounted for. g) The following must be given to the staff of the auditor: a) Clipboards b) Stock sheet c) Write off sheets d) Pens e) Calculators f) Hand held scanners h) The inventory must be hand counted and no estimation must be done. All the boxes must be opened and thoroughly checked. i) The use of electronic gadgets such as mobile phones etc must be discouraged j) The inventories must be checked as against the accounting records and re-checked for the discrepancies. The note must be prepared for the variances and the necessary follow up must be done. k) Once the stock has been finalised, the inventory recorded should be updated in the accounting packages An inventory or the stock taking auditing has to be very well planned so that there is minimum disruption, the inventory records are accurate and the information could be used so as to make more informed decisions. (Smith, 2015) Controls on reconciliations: Each and every item must be checked for the reconciliation The cash receipts and the payments must be thoroughly reconciled with the cash and bank account The transactions entered into with the associate companies have to be eliminated and so, must be cross verified during the time of audit The bank reconciliation statement must be prepared The bank reconciliation statement must be prepared The following are the procedures that could be followed when it comes to reconciliation of accounts: a) Ensure that all the appropriate accounts have been reconciled and this includes the new accounts b) Ensure that there is an overall reconciliation policy that must be very well adhered to and is followed across the company. c) Ensure that the reconciliation includes the tile, description of the account, the procedures and the instruction with regard to how to complete the reconciliation. d) The supportings of the account balances must be documented and reconciled. The account reconciliations must be accurate: a) The person who is preparing the account reconciliation must know what a reconciliation is and how it should be prepared. In order to illustrate this, the cash accounts will have a general ledge and a bank statement so as to perform the reconciliation b) Ensure that the balances that are being reconciled are correct and mostly updated c) Ensure that the reconciliation actually supports the balances and is not just a repeat of the general ledge or the roll forward of the balance d) Ensure that the reconciliation contains only the usual balances and not the unusual balances The account reconciliation must be complete and reviewed regularly a) Due dates must be created for the reconciliations b) There must be a mechanism for the tracking status of the reconciliations c) There must be a high risk for the reconciliations that due early and so, the potential problems must be identified. d) The unidentified differences must be reviewed and the necessary adjustments must be posted till the time accounting period is open The account reconciliation must support the accounting principle a) The reconciliations must follow the local principles of accounting b) Ensure that the reconciliations are objective and that they identify the unidentified differences that are consistent and that the transactions are behind the general ledge balance followed by the convention of conservatism c) The reconciliations must be as per the policy of the company The procedures must be reviewed and improved on a regular basis: a) The policy of the account reconciliation must be reviewed so as to ensure that it accurately reflects the position of the company b) The overall process must be identified so as to drive the quality and timeliness c) The procedures for reconciliation must be reviewed. d) The standard templates for the different types of the reconciliations must be reviewed for consistency and accuracy and completeness All the errors can be realised when the statement of reconciliation is prepared. (Accounting Web, 2015) (OMH, 2015) Controls on purchase discounts: Many of the small businesses find the mistakes in purchases and accounts payable and this proves very costly for the business. This is the time when very careful attention is required and there must be internal controls on the same within the payment systems. It needs to be made sure that there are very careful and written procedures when it comes to accounts and payments so as to ensure that the staff knows all the processes that they are expected to follow. Some of the most important processes that must be laid down are as follows: a) Documenting all the procedures for purchases and the accounts payable. b) Ensuring all the payments are in original invoices only and are not in photocopies or faxes. This is done so as to ensure that the amounts are not paid more than once. c) After the payment has been made, ensure that the document is stamped so that the same cannot be misused. (CPA Australia, 2015) 1. With regard to the case given, the given assertion is wrong since, the discounts should have been taken into account even when they were minimal. 2. Even when the purchase discounts were immaterial, the errors should not have been taken place. Each and every amount has to be duly authorised by the purchase manager. 3. The following must be adhered to when dealing with the purchases: a) Approvals: there must be a set of guidelines that must be followed when it comes to making the purchases and receiving the shipments. There must be a checklist that includes the names that are required in each of the case and the process. The auditor must and must ensure that there are appropriate signatures and the dates must also be verified so as to maintain an integrity for the process of an approval. b) Validation of the vendor: the suitability of the vendors plays a very important when it comes to assessing the profitability of the company, the auditor must adhere to the guidelines and ensure that only the approved vendors are selected when it comes to making the purchases. The process of purchases must include choosing the vendors that offer a good quality of the inventory and the timing of the deliveries and the pricing. There must be a procedure for the reviewing of the vendor selection process so as to ensure that the purchase process is up to date. There must be methods to ensure that the vendors continue to meet the criteria of the company c) Assessment of the quality: there must be a process that should be used to check the quality of the merchandise from time to time. During the process of audit, there must be a checklist to review the processes and then the reports of the inventory must be compared with the returns of the customer. The faults that are discovered during the delivery must then be checked. d) Communication: there must be an adequate communication between the company and the vendors. The internal communications must also be checked so as to ensure accuracy and timeliness. All the departments and the employees must have a clear idea of the procurement processes from the accounting to the warehousing receiving and these must be checked during the process of audit. (Small Chron, 2015) References: Accountingweb.com, (2012). Best Practices for the Account Reconciliation Process | Accounting WEB. [Online] Available at: https://www.accountingweb.com/article/best-practices-account-reconciliation-process/219543 [Accessed 20 Jan. 2015]. Mybusiness1st.co.uk, (2015). Stock Taking Procedure - My Business 1st. [online] Available at: https://www.mybusiness1st.co.uk/Your-Finance/Costs-profit/Stocktaking/Reviewing-your-Stock-Taking-System [Accessed 20 Jan. 2015]. Omh.ny.gov, (2015). Top Ten Internal Controls to Prevent And Detect Fraud!. [Online] Available at: https://www.omh.ny.gov/omhweb/resources/internal_control_top_ten.html [Accessed 20 Jan. 2015]. Small Business - Chron.com, (2015). A Checklist for a Purchasing-Process Audit. [Online] Available at: https://smallbusiness.chron.com/checklist-purchasingprocess-audit-45378.html [Accessed 20 Jan. 2015]. Smith, H. and Smith, H. (2015). 7 steps to a successful stock take. [Online] The Pulse Australia. Available at: https://myob.com.au/7-steps-to-a-successful-stock-take/ [Accessed 20 Jan. 2015]. www.cpaaustralia.com.au, (2015). Internal controls. [Online] Available at: https://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/business/internal-controls-for-small-business.pdf [Accessed 20 Jan. 2015].