Monday, December 23, 2019

Relationships Between Men and Women in Thoms Hardys Short...

Relationships Between Men and Women in Thoms Hardys Short Stories Thomas Hardy was born on June the 2nd, 1848, at Higher Brockhampton in Dorset, a little hamlet, a few miles from Dorchester. He soon moved to London to study architecture, writing poems and short stories in his spare time, eventually moving on to do full-time writing, abandoning architecture. Most of his stories are set in the imagined county of Wessex, which encompasses the counties, Dorset, Devon, and Cornwall. His novels and short stories all involved several issues; Victorian relationships and the dynamics of actual relationships between people and Wessex itself. In fact the details of relationships in his books help†¦show more content†¦In response Tony just seems to take the compliment (it goes to his head) and charmingly says: à ¢Ã¢â€š ¬Ã‚ ¦I never knowed you was so pretty before! The exclamation mark at the end emphasises the blunt and charming effect of what has just been said, it also leaves us as readers in a strange place as we cannot tell whether he is joking or being serious. However when she responds prettier than she [referring to Milly] he has no response. So now the reader knows even more about the character of Tony; he wasnt being serious before. It also shows us how shallow and desperate Unity is, as well as showing us Tony Kytes need for a beautiful woman, forgetting the ideas of love. The final part of this relationship, apparent in all his relationships is his manipulation and power over her; this is brilliantly shown in the part of the story where he sees his fiancÃÆ' © in the road ahead: Unityà ¢Ã¢â€š ¬Ã‚ ¦will ye lie down in the back part of the wagon and let me cover you over with the tarpaulinà ¢Ã¢â€š ¬Ã‚ ¦Do! -And Ill think over what weve said; and perhaps I shall put a loving question to you after all, instead of to Milly. This speech brings us to a number of conclusions about this relationship. We realise that Tony has a lot of power

Sunday, December 15, 2019

M3.04 Achieving Objectives Through Time Management Free Essays

Andrew Wilson. Level 3 Award in First Line Management. M3. We will write a custom essay sample on M3.04 Achieving Objectives Through Time Management or any similar topic only for you Order Now 04. Achieving Objectives through Time Management. Set SMART Objectives. Results can be achieved by setting objectives, either for yourself or your team. Objectives also provide structure in the workplace, if people know what to aim for; it will be easier for them to hit the target. Objectives set should be SMART, see below, S – Specific, M – Measurable, A – Achievable, R – Realistic / Relevant, T – Time bound, Objective1 – Relief Team Leader to close all completed work orders on the backlog list. Measurable by the reduction in the amount of completed work orders on the backlog list. Easily achievable, given the time to carry out the task. Relevant because all completed work orders closed, will be added to the Plant Asset Records, providing maintenance history for items of plant. Task to be carried out for the first 2 hours of every working day. Objective 2 – Housekeeping tours to be carried out in Plant areas. Measurable by the reduction of scrap/waste in Plant areas and the completion of the spreadsheet on the computer. Easily achievable, given the time to carry out the task. Relevant because areas of Plant are becoming untidy. Task to be carried out on the first Thursday of every month, to involve the whole of the Maintenance Team. Objective 3 – Plan a package of maintenance work on No4 Distiller. Measurable by the completion of various maintenance tasks . Achievable given time and resources. Relevant because production levels will increase due to the maintenance being carried out. Package of work to be completed by 5pm 17/03/2011. Objective 4 – Arrange training for maintenance team members on overhead crane operation. Measurable by the successful completion of training. Achievable because all team members have the ability to learn. Relevant because the team will be more flexible in the workplace. Training to be completed by 31/07/2011. Andrew Wilson March 2011. Plan the Achievement of SMART Objectives. Tasks can be broken down into more manageable smaller tasks, each with its own deadline. The completion of each â€Å"sub-task† to its set deadline, will inevitably lead to the achievement of the overall objective. Objective No3 on my list is a perfect example of planning requirement. The main objective is to carry out a package of maintenance work on No4 Distiller, which, when completed, will increase production rates, to be completed by 5pm on the 17th March 2011. Below is a workplace planning sheet, clearly outlining all the sub-tasks required to be completed, the times they must be completed by, resources required, results of completion of sub-tasks and constraining factors to be considered, before the main objective is achieved. Workplace Planning Sheet | |Objective/Task |Completion |Resources |Results on |What do I need to do |Constraining | | |Time | |Achievement |first |factors | | | | | | | | |Process to Isolate the |07:30 |Process Operators |Distiller made |Arrange isolation |Process unable to| |Distiller | |ready for |with Process Manager |isolate due to | | | | |maintenance | |faulty equipment | | | | |activities | | | | | | | | | | | | | | | | | |Insert isolation plate into |08:30 |4x Mechanical |Distiller made safe|Ensure scaffold is in|Scaffold Tag out | |Distiller Exit Gas main. | |Technicians |for maintenance |place and tagged |of date | | | | |work |all parts to hand. | | | | | | | | | | | | | | | |Removal of spool to Heat |09:00 |2x Mechanical |Heat Exchanger |Request isolation |Process unable to| |Exchanger for cleaning | |Technicians |available for |with Process |isolate due to | | | | |cleaning | |faulty equipment | | | | | | | | | | | | | | | |Replacement of damaged pipe |11:00 |4x Mechanical |Damaged pipe |Request isolation |Spares not | |to VLS | |Technicians |section replaced |with Process ensure|available | | | | | |all spares available | | | | | | | | | | | | | | | | |Replacement of damaged pipe |14:00 |2x Mechanical |Damaged pipe |Request isolation |Spares not |to VLS drain | |Technicians |section replaced |with Process ensure|available | | | | | |all spares available | | | | | | | | | | | | | | | | |Replacement of spool to heat|15:00 |2x Mechanical |Heat Exchanger |Ensure cleaning is |Cleaning not | |exchanger | |Technicians |available for duty |completed |completed | | | | | | | | | | | | | | | |Removal of isolation plate |16:00 |4x Mechanical |Distiller available|Check all work is |Delay in work | |into Distiller Exit Gas | |Technicians |for handback to |completed and all |completion | |main. | |process |work permits signed | | | | | | |off | | | | | | | | | | | | | | | | |Process to De- Isolate the |17:00 |Process Operators |Distiller back on |Hand back Distiller |Any delay in | |Distiller | | |work production |to Process |prior tasks | | | | |increased | | | | | | | | | | | | | | | | | Andrew Wilson March 2011. Monitor the Objectives. The completion of sub-tasks is monitored throughout the day in order to evaluate the likelihood of achieving the main objective. The easiest way of doing this, is by visually checking the progress of each sub-task and communicating this to the relevant people. Each sub-task requir es a Permit to Work to be issued before work can commence, these Permits must be signed off by the Technician to whom the Permit was issued. Another method of monitoring progress is to check that the Permits that have been issued, have been signed off, this will indicate the time that the task was completed and whether the task was completed successfully. Regular update meetings would be held throughout the day to keep relevant people informed of progress and give insight into whether the main objective will be achieved. E-mails would also be sent out as confirmation of progress. When all outstanding Permits have been signed off as successfully completed, then the Distiller can be officially handed back to Process for de-isolation and then brought on for production. Andrew Wilson March 2011. How to cite M3.04 Achieving Objectives Through Time Management, Essays

Saturday, December 7, 2019

Current Research Synthesis and Implications

Question: Discuss about the Current Research Synthesis and Implications. Answer: Introduction: An auditor plays a major role in providing a true and fair view of the organization. Hence, the auditor must ensure that the conduct must be done in a fair manner that should not be influenced by any external or internal factors. The audited statements are continuously needed by various parties and in the event of any misconduct or problem, the auditor is responsible to the third parties. When it comes to the process of auditing, there is no respite for fraud or mistake. In the case study, it is observed that King and Queen function as an auditor for Impulse since the time of inception. The company was facing acute problems, as well as difficulties in terms of liquidity and it is the duty of the auditing to consider this situation and provide a report that is unqualified (Carcello, 2012). Therefore, it is the responsibility of the auditor to assess the financial statements and provide a clear picture so that the third parties get clear information. In this scenario, EFL provided the loan to the company based on the report provided by the auditor. There was a severe liquidity crunch yet the auditor provided an unqualified report. EFL acted on the report and provided the report. Therefore, in all probability, the loan can become unrecoverable and the auditor will be held liable for it. This is evident that the act of King and Queen led to the problem. Similar instances were observed in the case of Deloitte, Enron, etc where the auditor failed to perform the duty diligently. In such cases auditor has to face the wrath of heavy penalties because all acts were done considering the audited reports. The audit process depends entirely on the concept of diligence and an auditor needs to perform the duties without any external influences. This leads to a quality form of audit. Hence, a similar stand needs to be noted when it comes to King and Queen. They are bound to perform the duty considering an ethical stand. They need to consider the fraud or error that comes in the way and must keep a note of it in the audited statement so that it comes to the forefront. If such matters are concealed it might lead to irregularities and the entire concept of audit might fail (Bedard et. al, 2014). Therefore, before taking any decision, the related parties might conduct an analysis of his own. If EFL had provided a written note to the auditors about the provision of loan to Impulse then the responsibility of the auditors would have increased to a great extent. However, the auditor is not free from constraint as the audited statements were provided King and Queen (Wright Charles, 2015). There w ere aware of the liquidity crunch yet they concealed the fact and depending on the report, EFL provided the loan. Hence, they are guilty of this act and responsible to EFL. Hence, it is a clear cut indication that auditor is responsible to the third parties if the fault is done by them. The independence of an auditor signifies the freedom from the parties those who are related to the business. Hence, it is imperative that the auditor needs to be free from any type of influences that poses a threat to the independent decision. Moreover, the conduct of the process should be in such a manner that adheres to the principles of audit and signifies honesty, as well as integrity (Blay et. al, 2011). Actual independence considers only the aspects of accounts and is, therefore, simple in the feature. Its benefit is that it helps the auditor to provide a true and fair view of the affairs. Hence, the audited statement is concrete and authentic. It gets distorted when it is management with various other fees or any other personal payment. On the contrary, perceived independence stress on the link between the client, and an auditor. Moreover, it gets an insight that whether the auditor has an independent status or not (Holland Lane, 2012). Therefore, it is a strong tool to assess that whether the report is authentic or not. For the audit to be successful it is essential that both the audit process need to be into practice. The financial details of Club Casino were used by its auditor Bob to perform the function of the audit. In this case, it needs to be noted that the important information is used by the auditor without any approval or permission and hence, is n contravention of the regulations laid down by CCI (Tepalagul Linn, 2015). The auditor must not share any details of the client because if the client provides in writing the non-disclosure of specific information then the auditor will land in difficulty. As per the case, Wendy acted as an engagement partner in Ace Ltd years back and performed secretarial duties for 6 months. However, as per the provision of the companies act, an auditor who is appointed for the audit work cannot perform secretarial duties as this goes against the law (Mock et. al, 2013). The mentioned case relates to the independence of the auditor and stresses on the non-audit services provided by the auditor. This is because a sense of personal touch and familiarity can develop thereby leading to disruption in the process of decision-making (Church et. al, 2008). Therefore, it is imperative that any material link exists between the auditor and the external parties, the result is impacted in a negative manner. In the present case, the auditors professional morality is highlighted. The problem of self interest can be witnessed as Chan and Associates obtained Classic Reproductions Pvt. Ltd furniture. A stake of 25% was provided by the auditor in a company that is unassociated in nature as thanksgiving. The furniture appeared to be half of the balance that is left over. Hence, the fees of the audit should not exceed the fee in actual as financial interest can affect the opinion of the audit thereby heading towards bigger problems and the decisions get disrupted (Coram et. al, 2011). It is thereby important that the auditor should be free from all sort of financial interest otherwise, it affects the quality of the audit and leads to an immense problem for the organization. Hence, in all scenarios, there must be a strong line of difference that separates the auditor and the parties who are interested. References Bedard, J., N., Gonthier, B, A. Schatt. (2014). Costs and Benefits of Reporting Key, Harvard Press Blay, A. D., Geiger, M. A. North, D. S. ( 2011). The Auditor's Going-Concern Opinion as a Communication of Risk. Auditing: A Journal of Practice Theory, 30 (2): 77- 102. Carcello, J. (2012). What do investors want from the standard audit report? CPA Journal 82 (1), 7. Church, B., Davis, S. McCracken, S. (2008). The auditors reporting model: A literature overview and research synthesis. Accounting Horizons, 22(1), 69-90. Coram, P., Mock, T. J., Turner, J. Gray, G. (2011). The communicative value of the auditors report. Australian Accounting Review 21(3), 235-252. Holland, K. Lane, J. (2012). Perceived auditor independence and audit firm fees, Accounting and Business Research. 42(2), 115-141. Mock, T. J., Bdard, J., Coram, P., Davis, S., Espahbodi, R. Warne, R. (2013). The audit reporting model: Current research synthesis and implications. Auditing: A Journal of Practice and Theory, 32, 323-351. Tepalagul, N. Lin, L. (2015). Auditor Independence and Audit Quality A Literature Review, Journal of Accounting, Auditing Finance, 30(1), 101-121. Wright, M.K. Charles, J. (2012). Auditor independence and internal information systems audit quality, Business Studies Journal. 4(2), 63-84.