Social media plan Essay Example | Topics and Well Written Essays - 500 words

Social media plan - Essay Example There are so many different ways of using the sites to reach out. The Church on The Rock is located in St. Peters, Missouri. St. Peters Missouri is dependent on the church and the churches ability to strengthen the community. The church offers many different services at different times, community involvement, mobile apps, and teen & child programs. The Churches website is very insightful and welcoming. A newcomer could easily access information and find out projects and service times. Since the utilization of the website, it would be beneficial to implement a plan that could utilize other social networking sites to achieve a specific objective. Achieving this objective can only be achieved with a proper plan that utilizes the social media sites in the best way possible. Face book is a free site that has hundreds of thousands of users. The site allows individuals to create a profile and connect with other friends, businesses and organizations. The Church on the Rock should create a fa ce book profile that highlights the main components of the church. The page can allow a great place for church members to connect with one another. The page will allow church members to interact and comment on one another’s thoughts and ideas. The page can be used to discuss scripture, worship and assist others with problems. Sometimes it is easier to communicate in forms other than face to face and church members can greatly benefit.

Q mthds Essay Example | Topics and Well Written Essays - 1750 words

Q mthds - Essay Example (Weiss, 2004) For me, statistics are everywhere around us in this world. We face a lot of situation which involves statistics and more particularly descriptive statistics in our lives. In fact this interaction with statistics is so frequent that it is often very difficult to spend even hours of our lives without having to look at statistics or descriptive statistics. The reason behind statistics being all around us, confines in the daily activities or routine tasks, which we go through. For example, suppose we are watching a match involving our favorite NBA team, Lakers. Before the match we are going to make some inferences. These inferences will be based on the basis of statistics are more importantly descriptive statistics. For example, to say Lakers is going to win will be based on certain variables that both the Lakers and the opposing team possess. For example, our inferences could be based on the fact that on average, Lakers is scoring more baskets than the opposing team. Simil arly it can be on the basis that the players of Lakers such as Bryant and Gosol are taller than the players of opposing team. It could be any reason based on the variable between the two teams. If we define variable, it is used to define certain characteristics that differ from one person to another or from one entity to another. This is how we can use statistics as tool to make inferences in our daily life and gives us a little idea about how important statistics can be. From the above example, it has become really clear that statistics play vital role in our daily lives. The above example might not affect our lives greatly but think about certain situation where using the techniques of descriptive statistics can make our lives better, if we apply the right techniques to a data and make inferences which might benefit us. Let's now take an example of a company which trades stocks in NYSE. Suppose that the market is bullish and shares prices are rising. This increase could be graphed as the following diagram: Source: http://www.nasdaq.com/ Date: 28 September 2009 The above diagram shows the data of NYSE index on a 28 September 2009. From the above data, we can see that the market has reached peak at 1'o'clock. By the use of descriptive statistics and comparing the data of several days, we may come to a conclusion that NYSE reaches its peak each day at 1'o'clock and can disburse all the investment before 1'o'clock to make huge profits. This will create a motivation for the company to invest in the shares by large amount to maximize its profits. However, suppose that the market has a trend that after reaching a certain point it goes down or loses its value. (Orr, 1995) If this trend line or line of best fit, which is a part of descriptive statistics, is known, it will provide this company comprehendible information about not only the timings and compositions of optimum investment in NYSE, but will also tell the company when to divest from the market, before the market indices start to fall. This is how giant brokers operating New York Stock Exc hange make the use of descri

Legal vs Illegal Drugs Essay Example for Free

Legal vs Illegal Drugs Essay Drugs are a common part of everyday life. In fact, it is highly likely that there are drugs of some sort in your cupboard. They are classified into two categories: legal and illegal. Legal drugs include alcohol, tobacco, and pharmaceutical drugs, while illegal drugs include marijuana, amphetamines and heroin. The media often portrays a biased, negative view on illegal drugs, however legal drugs often have the same effects as illegal drugs, if not worse. Illegal drugs can cause severe damage to the body, especially those of a teenager, whose bodies are still growing. The brain, heart, and other important organs are all affected by drugs. . For example, cocaine can cause heart attacks and in severe cases, deaths may occur. According to the United Nations Office on Drugs and Crime as well as other published literature, researchers estimate that between 149 and 271 million people worldwide use illegal drugs, and data from the World Health Organisation (WHO) suggests that a quarter of a million people die from this drug use in 2004. This amount is relatively small compared with the 2. 25 million deaths caused by alcohol, and the 5. 1 million deaths caused by tobacco, which are both legal drugs. However, it cannot be denied that illegal drugs can lead to harsh physical health problems, and are a serious problem. Although illegal drugs may provide a short-lived burst of pleasure, longer-lasting harmful effects are often experienced afterwards, leading to long-term mental health problems. They affect the mood, behaviour and perspective of an individual, and often cause serious misjudgements. In severe cases, this may lead to death. LSD is one hallucinogenic drug that can cause serious mental health problems. After taking LSD, flashbacks may occur, days or even moths afterwards. The sudden appearance of these flashbacks result in disorientation, anxiety and distress. In fact, the experience of hallucinating may cause paranoia, phobia and ideation, which all may last for long periods of time, if not permanently. Often, a growing tolerance to illegal drugs may occur, leading to users being forced to take higher dosages in order to achieve the same result. This is extremely dangerous. Long lasting psychoses such as schizophrenia or severe depression may manifest as a result of a discontinuation of a drug, as well as prolonged anxiety and depression. The mental state of an individual will almost indefinitely deteriorate trough the use of illegal drugs. The use of illegal drugs can have devastating effects on your life. Due to the difficulty in obtaining these drugs, the street prices are much higher. Cannabis, for instance, costs $30/gram. Therefore, to support an illegal drug habit, you may have to be involved in criminal activity, such as theft. This will indefinitely have legal consequences. Just this month, in Malaysia, police have uncovered a new trend where youngsters are stealing motorcycles in order to trade them for drugs. Twenty -three motorcycle thieves were arrested, aged between 17 and 38. In addition to the illegal behaviour itself, the use of illegal drugs may make you less likely to keep appointments or engage with health services, making it much harder to seek help. Illegal drugs can cause vast disruption and destruction to your life, and is extremely hard to seek support for. On the other hand, in Australia, there are far more health problems and drug-related deaths from legal drugs. Legal drugs are approved after testing on limited populations. Everybody reacts differently, and there is a chance that you may be the person with the genetic predisposition that reacts differently than any other person who had previously been tested. These side effects can damage serious organs, and possibly be fatal. In June 2012, one such instance occurred. Nineteen-year-old Alex Heriot died after taking Benzo Fury at a Scottish music festival, which is a legal substance with a similar effect to ecstasy. Benzo Fury is one of the cheap new legal highs developed to bypass the banning of similar, illegal drugs. In the US, at least 106,000 people die each year even from properly prescribed drugs, with more than two million suffering serious side effects, which is an extremely high amount compared to the 10,000-20,000 deaths per year in America due to illegal drugs. Although pharmaceuticals may be prescribed by a doctor, there may still be serious side effects, and pose a high risk to your health. The false sense of security provided by pharmaceutical companies feeds into dependency and outright addiction more than illegal drugs. Although they were created to help individuals cope with the effects of illness and injury, many prescriptions drugs have become the â€Å"substance of choice† for the addicts who use them illicitly. The most commonly abused prescription drugs fall into three categories: Opiods, which produce a euphoric effect due to their pain killing abilities for short-term or chronic pain, Central Nervous system depressants, which have a calming, relaxing effect on the brain, and Stimulants, which increase brain energy for alertness and energy, and they are often abused for these effects. Xanax, for example, is a highly addictive benzodiazepine. Usually used to treat panic disorder and serious anxiety, many people have become addicted to it due to its fast acting sedation and relaxation effects. In Victoria alone, Benzodiazepines were responsible for 3, 135 deaths in 2010 and 2011, and in terms of drug related deaths, they were the second highest to alcohol. A 2012 Victorian report found that 65% of all forged Benzodiazepine prescriptions were for Xanax. Pharmacists have also reported that it is not uncommon for them to see prescriptions for 100 or 200 tablets, which is extremely worrying for a product that has no proven benefit beyond short-term use. Legal drugs are highly addictive and commonly abused. Alcohol and tobacco are one of the leading contributors to drug –related deaths. There are many effects of alcohol, including cancer, heart disease, kidney disease, liver disease, obesity, physiological disturbances, and many more. Similarly, tobacco and smoking also lead to many adverse physical health effects, such as various forms of cancer (predominately lung cancer), infertility, and cardiovascular disease. According to the Government of South Australia, alcohol is a leading contributor to 30% of road accidents, 12% of suicides, 44% of fire injuries, and 34% of falls and drownings. There are roughly 3000 deaths and 65,000 hospitalisations from alcohol, each year, costing a community a sum of around $15 billion, according to the Australian Government, whilst an illegal substance such as cocaine is the cause of only 15-25 Australian deaths every year according to the ABS. In Australia, smoking is the largest preventable cause of death and disease, and around every 28 minutes, an Australian dies from tobacco-related diseases. In fact, more deaths are caused each year by tobacco use than by all deaths from human immunodeficiency virus (HIV), illegal drug use, alcohol use, motor vehicle injuries, suicides, and murders combined. From a survey conducted in 2002, by the age of 14, around 90% of children have tried alcohol some time in their lives. These two drugs are one of the most dangerous drugs, and the increasing number of people abusing them is highly worrying. In conclusion, both legal and illegal drugs pose a great danger. Illegal drugs are prohibited due to their strength and addictive qualities, however many legal drugs replace the illegal ones, and cause thousands of deaths and millions of diseases every year. I believe that legal drugs are worse than illegal drugs, as they are both cheap and easy to abuse due to their availability. However, with the right prescriptions and control, I believe that legal drugs could become less of a problem.

Causes of Homelessness

Causes of Homelessness Homelessness can significantly impact on the health, welfare and employment prospects of those unfortunate enough to experience it. The life expectancy of rough sleepers is 42 years. Children living in temporary or shared accommodation have their education disrupted and are more likely to suffer from behavioural problems (House of Commons Committee of Public Accounts 2005). Whilst lack of educational achievement is classed as disadvantage in the jobs market, those with no qualifications (who do not suffer from any other form of disadvantage) have a relatively high rate of employment. However, where there is additional disadvantage such as homelessness, substance misuse or criminal record these factors combine to depress employment rates. The client group approach has been successful in targeting specific groups such as single mothers and the disabled, assisting them to move out of welfare dependency. This approach has been less successful with respect to clients who suffer from multiple disadvantages (Freud 2007). In 1998, the then Prime Minister pledged to reduce the number of rough sleepers by two-thirds by 2002. Many of those who have made the transition from rough sleeping have done so by using hostels as a first step (Department for Communities and Local Government 2006). However, fundamental to the achievement of successful outcomes with respect to homelessness is to encourage homeless people into meaningful activity, training and ultimately employment (Office of the Deputy Prime Minister 2005, Department for Communities and Local Government 2006). There is also a recognition that services for the disadvantaged should be joined-up, which will assist in providing co-ordination to those who face homelessness (Department for Communities and Local Government 2003). Research indicates that there are two approaches apparent as the most successful with respect to homeless people those that are holistic and tailored (Freud 2007, Butcher et al 2007). This implies addressing all of the problems faced by the individual including employment, health as well as housing. The key benefits of this approach are sustainable outcomes and effectiveness in tackling homelessness and multiple needs (Butcher et al 2007). However, the homeless face significant issues relating to training and employment. This review seeks to examine the key issues with respect to homeless people and their ability to access training and employment opportunities. This is fundamental as employment is considered one of the primary pathways addressing social exclusion and leading to financial independence (Lownsbrough 2005, Sodha and Grant 2010). Homelessness Legally, the law classes a person as homeless if they do not have the legal right to occupy any living accommodation, or the accommodation they occupy is not suitable or habitable. Many regard homelessness as rough sleeping but this disguises other forms of homelessness such as those living in temporary accommodation, bed breakfast, hostels etc. (Shelter 2007). The obligations on local authorities are included in the Housing Act 1996, which was amended by the Homelessness Act 2002. This places a duty on local authorities to house people who fit the homelessness criteria. However, not everyone defined as homeless will be entitled to accommodation. To qualify for housing under the homelessness legislation an applicant must meet eligibility criteria, be legally defined as homeless, be in priority need and not have become intentionally homeless. Whilst a person may have a serious housing need, if they do not fulfil the criteria, the local authority does not have a duty to house them (Shelter 2007). It is difficult to quantify numbers of homeless people due to the extent of hidden homelessness. In addition there are those who experience episodes of homelessness between more stable periods (Shelter 2007). Opinion Leader Research (2006) found that the majority of homeless were in a cycle of repeated episodes of homelessness and this was related to debt problems, drug and alcohol dependency and the nature of hostel accommodation i.e. noisy, violent, costly. Daytime homelessness has also been identified (Jones and Pleace 2005). Originally used in the USA, the term refers to the situation where hostel dwellers are ejected from their accommodation during the day so whilst they may have over-night accommodation, the lack of a home during the day results in daytime homelessness. Causes The causes of homelessness are many and varied, but generally fall into the categories of structural factors (unemployment, poverty, lack of suitable housing, the extent of legal rights, social trends, benefits issues and policy development such as the closure of long-stay institutions) and personal factors (drug / alcohol misuse, problems at school, debts, physical and mental health issues, family breakdown, leaving the care system or armed forces) (Shelter 2007, Butcher et al 2007). A spiral or chain of events could also lead to homelessness. An event such as a family breakdown leads to loss of home or family support, which triggers a response such as substance misuse, loss of self-esteem and motivation (Butcher et al 2007). There are also a series of risk factors or indicators that confront the homeless or potentially homeless (Jones and Pleace 2005). These are: school exclusion and lack of qualifications; time in local authority care; multiple needs: combined mental health drug / alcohol problems; contact with the criminal justice system; time in the armed forces; previous experience of homelessness; lack of a social support network; difficulties in furnishing or maintaining a home; debts, especially rent or mortgage arrears; causing nuisance to neighbours (often linked to multiple needs). Impact Homelessness is traumatic. In addition, many have suffered a trauma leading homelessness such as home repossession, drug and alcohol misuse, domestic violence etc. Homelessness can lead to disempowerment, isolation and poverty. Homeless people rely on benefits and this in-turn can lead to dependency due to the high rents payable in supported housing such as hostels (Shelter 2007). Evidence suggests that homeless people will remain in supported housing such as hostels for some time, impacting on their attempts to re-enter the mainstream (Singh 2005). The reliance on benefits due to the high rents in temporary accommodation has a significant impact on a homeless persons ability to get a job and move on. As income rises Housing and Benefit and Council Tax Benefit are reduced. If a homeless person manages to find a job, they may be no better of as their benefits are reduced accordingly. When travel and other costs related to working is accounted for the homeless person may be no better off (Shelter 2007) this is examined in greater detail below. Young homeless people face a struggle in the transition to adult life (Foyer Federation 2001). They face issues such as poverty, lack of qualifications, family encouragement and self-esteem. Those who were homeless and those providing services have often referred to a homelessness culture (Crisis 2005), but this was in fact a reference to the most damaging aspect of many homeless peoples former way of life i.e. drug and alcohol dependency. The importance of Life Skills Many authors have examined and highlighted the value of life skills in tackling homelessness and social exclusion (Foyer Federation 2001, Department for Communities and Local Government 2003, Parsons and Palmer 2004, Lownsbrough 2005, Lownsbrough et al 2005, Singh 2005, Department for Communities and Local Government 2006, Opinion Leader Research 2006, Whitehead 2006, New Economics Foundation 2008, Quilgars et al 2008). However, Jones and Pleace (2005) suggest that research from as far back as the 1980s indicates that there are more complex issues leading to the risk of homelessness, rather than just a lack of life skills. They cite Jones et al (2001) assertion that life skills training is carried out with homeless people because it is accepted practice rather than because of an evidence base related to its efficacy. Employers and those in education are paying increasing attention to skills rather than just knowledge. This relates to how someone might react to a particular situation rather than how much they know. The work environment is increasingly focussed on key skills, learning skills and life skills. This focus has coincided with a similar debate about the acquisition of life skills to tackle social exclusion and address welfare reform. Life skills are recognised as being essential for people to managing their lives and relationships. They are also vital with respect to finding and sustaining a job (Lownsbrough et al 2005). There is an underlying assumption of a correlation between lack of life skills and being part of a socially excluded group. This raises two important questions; do people become excluded as a result of poor life skills? Or are life skills forgotten as a result of social exclusion and dealing with the challenging circumstances that exclusion throws-up? Whilst there is no evidence to suggest a causal link there is an interaction, which means families can spend generations trying to escape (from exclusion) (Lownsbrough et al 2005). Life skills are the activities that relate to daily living such as washing, cleaning and managing a household budget together with the soft skills such as communication that allow individuals to form and manage relationships. Singh (2005) found that some homeless peoples lack of life skills meant they were not able to access services and behavioural norms such as punctuality were not developed. Acquiring and maintaining life skills has been found to act as a gateway to more formal training in the same skill, which has ultimately led to employment. There are a number of examples where learning basic cookery skills have stimulated an interest in undertaking technical training and subsequent employment in catering (Lownsbrough 2005). When a person becomes excluded for a particular reason, the issue defines them in society and they are offered services that aim to alleviate the issue that has caused the exclusion, such as the provision of hot meals, clean clothing etc. They are then offered services that enable them to overcome the exclusion such as training, job search etc. Life skills training can provide a vital bridge between these services (Lownsbrough et al 2005). Whilst for some, undertaking formal training will ultimately lead to independence; others may need to acquire more basis skills in the short term. Homeless people generally need a wide range of training from formal education to support with respect to support services including general life skills, psychological support, social skills, financial management, basic skills and job related skills (Opinion Leader Research 2006). Meaningful Activity Lack of motivation is a common issue among homeless people (Jones and Pleace 2005, Singh 2005, Centrepoint 2006, OSW 2007, New Economics Foundation 2008). However, participating in meaningful activity is seen as a way of engaging the socially excluded and disadvantaged in activity that, whilst not actually concerning education, job-search etc, incorporates activities that teach those involved about teamwork, social skills etc., which are useful in the jobs market. Activities can be volunteering, art-based activity (theatre, painting, photography) or those involving health such as Tai Chi. Engaging with the homeless via the use of meaningful activity can provide a gateway into more formal training and job search and has been found to have an impact on social issues such as self-esteem and the ability to form and maintain relationships (Jones and Pleace 2005, Department of Innovation, Universities and Skills 2009). Meaningful activity around arts based projects also has a number of advantages such as the opportunity to be creative. In addition, there are no entry requirements or skills requirements so participants feel less exposed and can progress at their own speed. It also affords the opportunity of allowing the person to express and reflect what has happened to them (Cameron et al 2003). Government Policy relating to Work The government has made good progress in its Welfare to Work agenda and the creation of New Deal and Jobcentre plus has been instrumental in achieving this success. However, the government needs to build on its achievements so far to ensure that the most disadvantaged in society are also given opportunities to move from benefits dependency, but this should recognise that they may have special needs which need to be addressed in a holistic way (Freud 2007). As a result of improved economic prosperity, government has transformed work and opportunity in Britain. The goal of full employment matters because work provides the opportunity for development, progression and financial independence (Department for Work and Pensions 2007a). Governments intention is to create the circumstances whereby people move from being spectators to becoming participants, actively seeking and preparing for work (Department for Work and Pensions 2007b). There are five key elements that will be used to achieve the aim of full employment: A stronger framework of rights and responsibilities to move benefit claimants from being passive recipients to being active jobseekers A personalised and responsive approach will empower advisers and give increased discretion to Jobcentre Plus staff Partnership the public, private and third sectors working together on the basis of what works best Targeting areas of high worklessness by devolving and empowering communities Not just jobs, but jobs that pay and offer opportunities for progression There are also plans to improve support and provide work incentives in conjunction with a benefits system that rewards responsibility together with a greater choice over the support that is provided (Green Paper Department for Work and Pensions 2008a). The intention is to: Simplify benefits with the result that there will be two payments, Employment and Support Allowance (ESA) for those with a condition that prevents working and Job Seekers Allowance (JSA) for those actively seeking work. Ensure that there is a no right to life on benefits. Disregard child maintenance payments when calculating entitlement. The subsequent White Paper (Department for Work and Pensions 2008b) sets out a programme to implement proposals with respect to changing the benefits system, improving job search services, adding conditionality to benefits entitlement, providing and defining additional support and ending child poverty. In January 2009, the Welfare Reform Act 2009 translated into statute the foregoing policy and discussion documents, aiming to increase the employment rate to 80%, end child-poverty, offer tailored support to job-seekers and place conditionality on benefits entitlements. There are a number of initiatives that are aimed at helping to move homeless people into work (Crisis 2007). These are: Pathways to Work: Aimed at supporting those claiming Incapacity Benefit to make the transition into work. This is particularly relevant to the homeless as circa 70% of homeless people claim this benefit (Crisis 2007). The New Deal / Flexible New Deal: Offering counselling and guidance, training and education. In 2004, the initiative was adapted to make it more suitable to the homeless (Department for Work and Pensions 2004). However, as eligibility is restricted to those in receipt of Job Seekers Allowance for at least six consecutive months, this may prove to be a barrier to the homeless as their lifestyles often result in gaps in claims (Crisis 2007). Jobcentre Plus: 2006 saw the opening of a centre in London devoted to working with the homeless and this coincided with a national commitment to prioritise the needs of the homeless (crisis 2007). progress2work and the progress2work-LinkUP: These pilot schemes recognise that disadvantaged clients need more time together with specialist interventions from statutory and other agencies to make lasting impact on employment outcomes. The target system used to measure Jobcentre Plus and others recognises that there are some clients that may require specialist, long-term assistance (Department for Work and Pensions 2004). However, there is concern over the ability of the model to justify its existence over the three-year term before the committed funding runs out (Crisis 2007). New Deal and Flexible New Deal together with Jobcentre Plus have proved effective assisting circa 90% back into work within twelve months. Prior to the recession Job Seekers Allowance claim levels were the lowest for thirty years. Unemployment levels during the recession were at lower rates than predicted by the government (Sodha and Grant 2010). Whilst the welfare-to-work programme has undoubtedly had assisted in creating a population of more skilled, educated and active, the homeless continue to face exclusion and run the risk of suffering more disadvantage (Sodha and Grant 2010). Homelessness and Work In 1986 83% of homeless people were in some form of paid employment but by 2005 this figure had dropped to 5% and by 2007 only 4% were in work (St Mungos 2005 and 2007). Singh (2005) found that 77% of those surveyed wanted to work. 97% of hostel residents would like to work (St Mungos 2007) and a 2010 survey conducted by St Mungos revealed that 80% agreed with the statement one of my goals is to get back into work. Research has reliably indicated that rates of employment among young homeless people are very low and that they face a combination of significant barriers that impact on their educational achievement and employment potential (Centrepoint 2006). worklessness lies at the root of deprivation (Meadows 2008). Employment is one of the key routes toward addressing social exclusion and achieving independence, both socially and financially (Lownsbrough 2005, Sodha and Grant 2010). However, financial rewards are not the singular motivation for the homeless wanting to find work (New Economics Foundation 2008). Barriers Homeless people face a range of issues, which form barriers to their progression from benefits into training, work and independence. These barriers are person-related and systemic or structural. Person-related barriers include: Lack of skills (including life-skills) and / or qualifications Low motivation Lack of confidence and self-esteem Poor job search skills Lack of work experience Health, both physical and mental Addictions Cultural / language barriers Fear of change and the unknown Low respect for / mistrust of authority Criminal record The structural / systematic barriers include: Living in concentrations of worklessness Living in social housing / hostels and the stigma attached Poor local transport Limited local job opportunities High cost of hostel rents Poor financial incentives and the benefits trap Lack of ongoing support Discrimination (Parsons and Palmer 2004, Jones Pleace 2005, Lownsbrough 2005, Singh 2005, Centrpoint 2006, Opinion Leader Research 2006, Butcher et al 2007, New Economic Foundation 2008, Sodha Grant 2010, Business Action on Homelessness 2009) 37% of homeless people have no formal qualifications whilst 13% have Level 3 qualifications (more than 1 A Level) or above. This compares to just fewer than 50% of the general population (New Economic Foundation 2008). In addition, many suffer barriers relating to competing issues (Singh 2005, Jones Pleace 2005). Competing issues arise where a pressing need such as dealing with addiction prevents the person addressing the issue of finding work. Singh (2005) cites Maslows Hierarchy of Needs model, which suggests that fundamental needs such as finding a home take precedence in the hierarchy over, for example, addressing issues around self-esteem. Lower level barriers include lack of suitable clothing to attend an interview, inadequate access to a telephone or computer and the lack of somewhere suitable to complete an application (Parsons and Palmer 2005, Singh 2005). Pathway to Employment The traditional pathway to employment model employed by the homelessness sector is a three-stage process where the first engagement stage is centred on addressing the issues that led to homelessness such as treatment for substance misuse. In the second stage of pre-work support the process is about attempting to get clients work-ready and can include volunteering, job-search, training, work placements etc, which will hopefully result in a job offer. The last stage involves in-work support which can take the form of job-coaching and at-work training (New Economics Foundation 2008). However, a revised model should be used that more readily reflects the journey into employment (New Economics Foundation 2008). The new model highlights the need for intensive support during the first twelve weeks of employment, as this is the period when homeless people struggle financially, emotionally and practically. The model is based on four key stages i.e. Engagement, Pre-work support, Settling into work, Sustainable employment. Whilst this new model represents a linear path to employment it may need to be modified to reflect the reality that a person with high support needs may drop out at any stage. So if a person drops out at the Settling into work phase, this may result in further work on the Pre-work or even Engagement phases (New Economics Foundation 2008). Butcher et al (2007) reported a seven-stage journey to employability comprising engagement, needs assessment, individual action plan, support, and labour market preparation, in work support, sustainable employment. The content of this seven-stage route shares many similarities with the revised model above. Fothergill (2008) develops the model to create The Right Deal for Homeless People to prove a holistic and co-ordinated range of support to assist the homeless into work and independence. Meadows (2008) indicated that homeless people come from a range of backgrounds with different needs relating to education, health (both physical and mental), contact with the justice system etc. The most effective interventions with respect to homeless people and their pathway to employment are those that address the needs of the individual, which may involve interventions via referrals to specialist agencies. As a result of the Places of Change programme (Department of Communities and Local Government 2006), St Mungos instituted a five-stage Pathways to Employment programme, beginning with an Occupational Health Check which then proceeds with activities such as basic skills training, vocational guidance, long-term meaningful activity, external accredited training, job search, coaching and end with in-work support. Clients are also provided with suitable clothing to attend interviews. (St Mungos 2007). Evaluation of this programme noted the project having a significant impact on participants lives. The journey towards increasing independence and employment has begun for participating clients. The programme can achieve significant outcomes but interpretation of outcomes must recognise the progress that clients can realistically make (Sodha and Grant 2010). The Ready for Work programme under the auspices of Business Action on Homelessness (BAOH) targets those who may be ready for work but lack skills, confidence or are long-term unemployed. In a two-week work placement they are allocated a buddy, together with support from BAOH trained staff for six months following the placement. Since its inception 2000 out of 5000 people have found work and of the participants 38% go on to full time work. 500 businesses are involved and they report the valuable contribution that the homeless can make (Sodha and Grant 2010). There is scope to employ homeless people in the homelessness field (Ireland 2010). Circa 20% of the staff within Thames Reach, Tyneside Cyrenians and P3 are former service users. There are 17,000 employed in the sector and if all organisations employed service users at this 20% rate, this would realise some 3,400 positions. Although there is no single pathway model, the similarities of each organisations approach are a lead from senior management, incorporating the model into business planning and ensuring staff buy-in. Staff who are former service users display a high level of commitment to the job, other service users and are able to use their experience to benefit their case-load. There are a number of benefits in employing service users: Beneficial impact on culture Credibility and influence with policy makers Adding value to service delivery as a result of the experience of staff (Ireland 2010) Sustaining employment can be a particular issue with respect to the homeless and reasons for not being able to sustain work include transport, not being mentally ready and difficulties with integration into the workforce. This reinforces the need for tailored one-to-one support during the early stages of employment (Singh 2005, Sodha and Grant 2010). In addition to facing problems fitting in (Business Action on Homelessness 2009) in the initial stages of employment, there are other issues which can prove significant in determining whether a homeless person is able to sustain the new job. They are poor financial planning, which relates to the transition from benefits, particularly where the persons income is cost neutral or where they are only slightly better off, the effect of temporary, casual contracts as the benefits system is not geared up to address this type of work and social isolation particularly where the move into employment is accompanied by a move from a hostel into more permanent accommodation, resulting in less or no contact with existing social networks. Barriers to sustaining employment also include drug / alcohol dependency, emotional problems, particularly during tense or stressful periods and the likelihood was that the job would be low skilled and low-paid resulting in little job satisfaction (Opinion Leader Research 2006). Meadows (2008) also highlighted the need to work with young homeless and disadvantaged people to develop a work-focussed lifestyle can assist in tackling other areas of disadvantage. Benefits System Generally referred to as the benefits trap, this situation occurs when the reduction in benefits as a result of having a job means that the person is marginally, or no better off. When questioned, however 56% of homeless individual stated they would take a job in these circumstances whilst 21% would take other issues into account before coming to a decision (Singh 2005). Many people find that they are no better off in work: Taking into account the costs of work (travel or work-related clothing, for example) a JSA claimant over the age of 25 faces a participation tax rate exceeding 100% for most of the first 20 hours of work (and just below 100% for the hours after. As a result, the individual gains only  £29.06 after 40 hours of work (Sodha and Grant 2010). Caseworkers, clients and experts in the field of homelessness find that the tax and benefits system is confusing. The benefits system plays a fundamental role in the transition from benefits dependency into work, but the perception is that the system operates as a bureaucratic function that militates against support into work. These difficulties result in people not claiming entitlements, particularly with respect to in-work, benefits and tapering payments. There is also the concern amongst claimants that benefits entitlements have been calculated incorrectly, resulting in claw-back at a later date. The system of Working Tax credits has also resulted in some being worse off after following a recalculation of entitlement after 12 months in work (New Economics Foundation 2008). Bearing in mind that many homeless people are already in debt, poor transitional arrangements resulted in many taking on more debts, thereby increasing the likelihood of a further episode of homelessness. This difficult experience in moving into work reduces the motivation to try again (New Economics Foundation 2008). Difficult benefits to work transitions can result in a four-week period between benefits concluding and the arrival of the first pay-slip (Sodha and Grant 2010). Workless people are not well informed about the availability of Working Tax Credit, Housing Benefit, Childcare Tax Credit and additional forms of support. The complex inter-relationships of these benefits together with family circumstances, earnings and location mean that the system has a limited role to play in encouraging the transition to work (Meadows 2008, Sodha and Grant 2010, Business Action on Homelessness 2009). There is also a perception amongst homeless people that working will not make them better off, particularly as the jobs they could apply for are low skilled and low paid. There is also evidence that pressure from government agencies to take work has driven many to forego benefits in favour of begging or part time casual work (Opinion Leader Research 2006). The system of benefits is poorly structured, particularly with respect to sign-on days so there is evidence of those on Ready to Work placements having to take days off in order to avoid loosing benefits payments. The complex nature of Housing Benefit recalculations makes it problematic for those on variable hours or short-term contracts (Business Action on Homelessness 2009). Attitudes of Employers In a survey of fifteen employers, all thought that commercial and non-commercial employers had a duty to help socially disadvantaged people such as the homeless. Employers consider that Corporate Social Responsibility at a local level is particularly important as it affords them the opportunity of putting something back. Although most employers had recruitment policies, they tended to be influenced by equal opportunities legislation rather than addressing the needs of disadvantaged groups such as the homeless (Singh 2005). Involving employers can be complex as they are likely to be resistant to anything that is time consuming and does not have clear outcomes. However, good relationships with employers can provide opportunities for work placements and the potential to have an effect on recruitment policies (Meadows 2008). Of those organisations that offered work placements to homeless people, they suggested a number of benefits to the organisation: Improved understanding of the issues. Challenge to existing policies within the organisation. Utilisation of untapped skills. Seeing first hand someone reclaiming their lives, dignity and self-respect. The negative aspects were reported as: Some candidates not being work

Sybase :: essays research papers

Table of contents Types of indexes†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦2 Clustered Index†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦2 Non-clustered Index†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦2 Selection of indexes by Optimizer†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦2 Search Arguments†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦2 Index Selection†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦3 Index Distribution Stats†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦3 Index Density†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦4 Index Covering†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦4 Optimization of Cursors†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦5 Optimization of temp tables†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦6 Some general rules for optimization†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦7 Some useful commands†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦10 Types of indexes Clustered Index (CI) The data in this case is physically stored in the order of the index. The leaf level of the index is the same as the data pages. There can be only one CI on a table as the data can physically be sorted in only one order. The select is extremely efficient with CI. The CI is extremely efficient in the following cases: a) where fname like "Ram%" b) where author_id between 1 and 7 c) where Price > 345.34 d) group by author_id e) order by author_name Non-clustered index (NI) The data in this case is not stored in the order an index is stored. The leaf-level of the index contains the various index keys and a pointer to the row as rowID (page no. + row offset). There can be 249 NI on a table. The NI should be used when a) The number of rows returned is small. b) When where clause limits the number of rows (usually '=' operator) c) When the query can be covered. Selection of indexes by Optimizer SEARCH ARGUMENTS (SARG) These are the expressions on the RHS of the where clause. They act as a kind of (dis)incentive to the optimizer to use the index on the column. Some search arguments are: where author_id = '13' where fname like "Ram%" where Price > 2347.32 Some expressions that are not valid SARGs are: Invalid Valid Price*1.5 = 1000 Price = 1000/1.5 Qty + 10 = 200 Qty = 200 - 10 fname + '' + lname fname = 'John' = "John Gray" and lname = 'Gray' Substring(1,3,fname) = 'KIR' Name like "KIR%" isnull(lname,"N") = "N" lname is null The index might not be used in the case of following SARGs: 1) No start point for the index. where lname like "%abc" 2) Non-matching data-types In SQL server, null and not null are held differently. Char null is same as varchar. So when char null and char not null is compared, the optimizer has to implicitly convert the data type, which it does not at the planning time. In both the above cases, distribution statistics are not used. INDEX SELECTION The optimizer first looks at the query if the columns contained in the where clause match with the columns specified in any of the index. If yes, then it proceeds further. The optimizer then looks if the where clause contains any SARG. If there is a valid SARG, the optimizer then looks for the distribution statistics of the index as:

David Selznick And Since You Went Away :: essays research papers fc

David Selznick and Since You Went Away "I have a different concept of producing than other producers. Some producers are money men, and others are just lieutenants. For me to produce is to make a picture. As a producer, I can maintain an editorial perspective that I wouldn't have as a director. I consider myself first a creative producer, then a showman and then a businessman. You need all three things to succeed in the business today." -David O. Selznick The film Since You Went Away was released in 1944. This epic film attempted to relate to the American audience that was dealing with the war foreclosing and the flux of soldiers coming home at the time. The Hollywood studios were constantly trying to do their part for the war buy making films about the war in a fairy tale "Hollywood" style. Since You Went Away crossed these boundaries, and the movie audience at the time, positively responded for this reason. The producer and screenwriter of the film knew America craved this portrayal. Critics of the film from this period, applauded it's "realism", but in hindsight studies of the film in the seventies and eighties were a little more critical of the film. David O. Selznick was the man behind the vision of this film and Selznick is best known for film classic's like; Gone With the Wind, (from which the formula of this movie draws heavily from) Rebecca, and King Kong. This film was a special project for Selznick at the time, and it was seen as his contribution to the war effort. The academy awards recognized Selznick's effort and nominated his film for best picture of 1944. David Selznick was known as a one of the great creative producers- along side Walt Disney. A creative producer is usually "a powerful mogul who supervises the production of a film in such exacting detail that he was virtually its artistic creator." (Eyman p. 121) In this period, Selznick's style was remembered best by his epic length movies in which he paid special attention to detail. His films catered to the female market but also had potential to cross over to the male segment. Selznick was "increasingly becoming aware of the commercial value of his name." (Fenster p.36) He decided to repeat the formula that worked well in Gone With the Wind and made a decision to purchase a war novel/diary from Margaret Wilder. Since You Went Away spawned from Wilder's novel, after Selznick spent many hours on developing the screenplay and hiring the right cast. The war film was a popular genre to produce during the war

Internal Controls

Risks surrounding the identified accounts The Audit of TON Ltd has highlighted number of risks. The risks highlighted In the audit are discussed throughout the report. Below is a table of the risks and tests to carry out, based on the five accounts highlighted as being of risk. The common assertion that is common to the five accounts is valuation and allocation. Account Assessment of Risk Substantive audit procedure Accounts Receivable Account Receivable has Increased while sales has decreased.Days In receivables ratio has also Increased considerably. This highlights a high risk of overstatement of the assets. Subsequent assessment of sales receipts, aged receivable trial balance, and follow up on amounts that are overdue. Inquiry with key persons as to how and when overdue balances are classified as bad debts. Current Investments The decrease In current Investments needs Investigating, as well as why It has been Impaired and has the Impairment correctly been done. Review the share c ertificates, to vary they are held, and how many are held. Review the share prices used in the balance to the ASS listed prices. Property Assets Due to the property market being in decline, why hasn't the property in the financial reports not also decreased considerably? There could be an overstatement of property assets. Inquiry on why the directors valued the property the way they did and reasoning for It. External valuation by an expert. Intangible Assets No movement in intangible assets is unusual, particularly considering technology does not have an indefinite life.Overstatement of assets could be in use. Inquiry on why the directors valued the asset they way they did and reasoning for It. External valuation by an expert. Deferred Developmental Expenditure Even though analytical procedures can only be used, deferred development expenditure requires Investigation, due to the more than significant increase. Added to that the information that a competitor has successfully develope d and patented a similar device the future economic benefits from the deferred development expenditure is in question.Is there / could there be an overstatement? Assessment of accounting procedures used to create the deferred development expenditure balance. Inquiry to directors, and experts about the obsolescence of the company's laser development. Expert analysis of the technology. After all analytical procedures have been used to evaluate any risks to the financial reports of TON Ltd a number of risks have been highlighted in other accounts. Although It Is highly unlikely for a business to genuinely manipulate expenses to A) is certainly a major concern for TON Ltd.The operating expenses has also doubled in percentage of total sales (Appendix C). The decrease in inventories whilst also having an increase in accounts receivable is very unusual, mainly due Tao decrease in sales revenue. This highlights that accounts are not being written off to (increase he company's assets), falsi fied sales (increase the company's assets), or even theft of inventory. Business Risk The business risk for TON Ltd has increased from previous years. The primary business risk of concern is the loan agreement placed on the money borrowed to fund research projects.As the agreement with the bank states, that if the company's debt to equity ratio increases to over 1. 2:1. 0 the bank is allowed to demand immediate repayment. The analytical procedure has shown that the debt to equity ratio has increased from 1. 02:1. 0, to 1. 11:1. 0 (Appendix B). This is of great concern to he going concern of the business, and points out that the entities is highly leveraged and may be incapable to meet its debt obligations. Other factors concerning going concern are the other profitability ratios (Appendix B).This risk of going concern can create considerable pressure for the manipulation, falsification or modification of financial records in order to meet the agreement in place. The decline of the p roperty market is also another increased business risk, as one on TON Lad's major activities is investing in the property market. The decrease in the property market ultimately decreases the value of assets in TON Ltd and such presents the risk of overstatement of the value, or understatement of the impairment of the property.This influences the current liquidity ratios, and may be the reason for an increased ratio (Appendix B), when there should be a decline as indicators have presented. This is mainly apparent in the director's valuation of investment properties. (Note 8 of the financial reports). One property has not decreased from the previous year, and one was purchased in the current year. This could be an indication of a fraudulent misstatement. Competitors are another business risk for TON Ltd. One competitor of TON Ltd have developed and patented a device similar to the one in which TON Ltd spent a considerable amount on.This highlights a risk of obsolescence of inventory f or the company and an overstatement of assets as the expenditure hasn't been written off. The reporting of this expense into other non-current assets account has lead to an increase of 1900 percent in the trend statement (Appendix A), and an increase in the percentage of total assets by almost 13% (Appendix C). As with the property, the treatment of expenditure affects the current liquidity ratio, making impasse liquidity look better than it actually is (Appendix B).If the amount was written off, due to it not providing any future economic benefit to the company then it would decrease the assets of the business, and increase the tax liability of the company. The factors highlighted above would have placed pressure on the directors of the company. Considering the directors value certain financial report balances, these balances have a risk of being fraudulently misstated. These accounts are Investments (non-current), Property Plant and Equipment, and Intangible Assets (non- current). As discussed previously, the decline in the property market would indicate a decline to the value of the property held by TON Ltd. However, TON Ltd has not The pressures that might been placed on the directors, may have lead to the directors to not devalue the property. This can also be said for the intangible assets account which contains technologies that's valued by the directors. These technologies have not been impaired which is not normal, considering technology is regularly improving and therefore obsolete in a shorter period than other intangibles. Plant and Equipment also needs be looked at.Although there is no indication of misstatement in this account, in fact it has decreased in the trend and common size statements (Appendix A and C) should be looked into. Appendix A Trend Statement 2013 2012 2011 sales 100% Cost of goods sold 68% 85% 100% Gross profit% 109% 100% other Revenue 100% operating 154% 100% Finance costs 150% 128% 100% profit before Tax 103% 100% Tax Expense 1 03% 100% Net profit 103% 100% 9000 $'000 $'000 cash 139% 100% Trade and other receivables 131% 111% 100% Investments 110% 100% Inventories 110% 107% 100% other% 92% 100% Total current Assets 110% 108% 100% Non Current AssetsInvestments 150% 145% 100% Property, plant & equipment 84% 92% 100% Intangibles 200% 200% 100% otherness% 100% 100% Total Non-current Assets 158% 130% 100% Total Assets 140% 122% 100% Current Liabilities Trade and other payable 104% 118% 100% provosts 59% 100% Total current Liabilities 101% 116% 100% Non Current Liabilities sank Loans 188% 125% 100% provosts 116% 114% 100% Total Non-current Liabilities 179% 124% 100% Total Liabilities 144% 120% 100% Net Assets 135% 123% 100% Equity Share capital 100% 100% 100% Reserve 107% 100% 100% Retained Earnings 190% 163% 100% Total Equity% 123% 100% Appendix BActivity Ratios Receivables Turnover 4. 55 6. 32 Days in Receivables 80 58 Inventory Turnover 2. 19 2. 85 Days in Inventory 166. 53 127. 89 Profitability Ratios Gross profit 0. 32 0. 30 0. 25 Net profit 0. 07 0. 14 0. 13 Return on Total Assets 0. 03 0. 09 0. 11 Return on Shareholders' Equity 0. 07 0. 19 Solvency Ratios 0. 22 Times Interest Earned 0. 63 1. 76 Liquidity Ratios current Ratio 1. 80 1. 54 1. 66 Quick Asset Ratio 0. 90 0. 79 0. 83 Appendix C Common Size Statement $'000 $'000 $'000 sales Revenue 100% 100% 100% 2. 17 Cost of goods sold 68% 70% 75% Gross profit% 25% other Revenue 7% 7% operatingFinance cost 11% 8% 6% profit Before Tax Tax Expense 6% 5% Net profit $'000 $'000 Current Assets cash 0. 15% 0. 25% 0. 22% Trade and other receivables 11. 15% 10. 79% Investments 3. 36% 5. 91% 6. 56% Inventories 14. 80% 16. 45% 18. 75% other. 22% 0. 31% 0. 41% Total current Assets 29. 68% 33. 70% 37. 81% Investments 33. 59% 37. 26% 31. 25% Property, plant & equipment 14. 33% 17. 99% Intangibles 8. 96% 10. 28% 6. 25% 23. 75% Total Non-current Assets 70. 32% 66. 30% 62. 19% Total Assets 100% 100% 100% Trade and other payable 29. 99% 40. 2% 41. 68% pr ovosts 1. 28% 2. 55% 3. 13% Total current Liabilities 31. 6% 43. 27% 44. 81% sank Loans 63. 80% 50. 91% 49. 04% provosts 4. 93% 5. 82% 6. 15% Total Non-Current Liabilities 68. 74% Total Liabilities 100% 100% 100% Net Assets 56. 73% 55. 19% Share capital 23. 65% 25. 94% 31. 88% Reserve 25. 30% 25. 94% 31. 88% Retained Earnings 51. 05% 48. 11% 36. 24% Total Equity% 100% 100% Question 2 – Internal Controls The client of ACT Ltd has stated they have established improvements to their systems surrounding their internal controls.From the information that has been provided by the audit manager containing the new internal controls implemented at ACT Ltd, the allowing table contains a list of the four internal controls that are potentially effective, the risk each one could mitigate, and the appropriate tests of each of the identified controls. Strengths Effective Control Risk Addressed Test of Control l. Documentation which allows the follow up of partially filled orders by the dispat ch department manager. (Preventative control. ) l. Deals with the custody that happens in the sales process, dealing with shipping/delivery in particular.The control helps to prevent the overstatement of sales by accounting for partially filled orders and not listing them as complete orders. It also helps to prevent the understatement of inventory by keeping a correct record of what has actually been dispatched. This deals with the occurrence and completeness assertions Examination of the reconciliation of shipments to invoices Monitor the checking of shipments, or inspect selected shipments, including partially filled shipments Inspection of documentation relating to shipments, and partially filled shipments IV.Computing and updating the customer volume ratings that are used to apply discounts. Provides a segregation of duties by having the ratings calculated by one person, and authorized by another individual. It encourages the right recording of sales, and discounts applied. It a llows discounts to be applied, with accordance to the company's policy. This deals with the accuracy assertion. Select a sample of invoices (with discounts applied to them), and check the evidence that the discount applied can be traced back to the approved list. Check against previous sales totals of the customer VIII.Reviewing of the trade receivables analysis to detect and highlight any accounts that are past 90 days. Allows the financial manager to follow up with the trade receivables clerk, and receive reasoning for the outstanding balances. Detective control) VIII. Deals with accounts receivable and mainly outstanding accounts. The control is in place to allow the detection of any abnormal balances, and bad debts. It encourages the chasing up of debtors before 90 days, the correct assessment of bad debts expense, It also helps to detect any customers that are of concern in these areas. The assertion here is classification. Assessment of outstanding accounts, and make inquiries with key staff about the outstanding amounts, and the chance of payment. Examine against company, and accounting, policy on bad and doubtful debts. X. Chasing up outstanding receivables. Also makes sure that customers do not go over credit limits by putting a hold on / delaying of shipments until a payment is received from the customer. (Preventative control) ‘X. Deals with accounts receivable, bad debts, and sales/ inventory. The control allows for a plan that's been in placed to follow up on any outstanding debts, and or detect bad and doubtful debts.The control is in placed to ensure sales/inventory are not completed and thus shipped to customers who have outstanding accounts that the financial manager is uncomfortable with. It encourages correct credit procedures, chasing up outstanding accounts, and the correct valuation of accounts receivable. An assessment of outstanding accounts, and inquires with key staff about the outstanding amounts, and the chance of payment. Eva luate against company, and accounting, policy on bad and doubtful debts. Review the credit approval process, against customers with outstanding debt.Check against company policy The above table highlighted the potentially effective controls that ACT Ltd has set in place. However though not all of the controls in placed were effective that the Audit Manager's extract has identified, five out of the nine controls that ACT Ltd have in place had some weaknesses. The following section of this report will highlight the five sales and receivables internal controls, and the weaknesses inherent in each one. Weaknesses The first weakness to be highlighted is the weakness of control two, this weaknesses completeness and occurrence.The lack of separation of duties in this control, allows an employee to misappropriate assets. The employee can cover up any misappropriation as they are involved in both the shipping of goods and the good turned whilst without any appropriate supervising or authoriz ing. Another weakness in this control is that the trade receivables clerk is the one individual in charge of all credit notes. Again, by the lack of segregation of duties, allows the employee to cover up falsified actions by having control of both transactions.The weaknesses in control three are related to fraudulent activities, as with errors in the financial report, concerning unintentional mistakes. The IT system is fairly new and is looked after by the sales director and not an IT expert. This weakness can raise the risk of errors in the IT system. The prices of stock are gathered from the selling price master file, and as there is no password protection necessary for access to databases, the selling price master files, and every other file are all subject to inappropriate changes.This allows for any fraudulent activities and as well, honest mistakes dealing with the changing of database files. The most evident weakness in this control is the simple screen check performed by the trade receivables clerk to verify the accuracy of the invoices. A high risk of misstatement can arise, whether intentionally or unintentionally. Some simple controls of passwords, authorization of hangers, authorization and approval of invoices would help to reduce the weaknesses, and thus the risk. Control five has a few weaknesses that allow the risk of fraudulent activities, and segregation of duties.This control entitles the trade receivables clerk, who also creates invoices, to post them the general Journal. As there is not segregation of duties, this can allow the clerk to cover up any fraudulent activities they may be par taking in. Add to this weakness, not only can fraudulent activities be covered up, but unintentional errors may not be highlighted before the sales invoices are posted to the general ledger. Segregation of these duties, posting to the ledger, and/or receiving approval and authorization of the sales invoices and general ledger, can minimize the risk surround ing the weaknesses of control.As stated above, segregation of duties is visibly a weakness in the sales and receivables of ACT Ltd. This weakness also exists in control 6. The trade receivables clerk, who computes all the data for the invoices, is also the same person who accepts the receipts from debtors, compute the payments, prepares the bank deposit slip, and reconciles the trade receivables ledger to the debtors control account in this control. This is plainly raising the risk that the clerk could possibly partake and conceal any fraud during their normal course of duties.Sufficient segregation of duties is very vital to reducing this risk, and therefore reduces the weaknesses highlighted in this control. Control seven's main weakness deals around the controls in the IT system and the controls around the databases. Control seven includes the computer generating an aged analysis at the end of the month, based upon all invoices completed. However with insufficient controls as hig hlighted in control three and our, the information in the report is likely to have errors. The fact that anyone can easily access the database means that the invoices computed can be fraudulently created, deleted or modified.Therefore occurrence and accuracy assertions can plainly be found to be inaccurate. Control seven can only be strengthened if the controls in place, the likely hood of misstatement in this control is only going to carry on. Assessment of Internal Controls As highlighted in the report the new internal controls that are in placed at ACT Ltd have both strengths and weaknesses. As such the reliance on these internal controls fifers in different areas. The strengths outlined above are obviously of less concern then the weaknesses outlined.The controls recognized as effective require more tests of control rather than substantive testing, as they can be relied upon more than the controls that have been recognized with weaknesses. As for the controls with weaknesses, th ey are require to have more substantive testing as the controls cannot be relied upon as much. The strengths highlighted surround delivery and shipping (control 1), the accuracy of discounts applied (control 4), aged trade receivables, allow up of aged trade receivables, and the accuracy of bad and doubtful debt expense (controls 8 and 9).The assertions attributed to these areas can therefore be relied upon more than the other controls. The tests of controls outlined above should be undertaken on these controls identified to ensure that the controls exist and can be relied upon. The controls around these areas can be class as less than high. The weaknesses highlighted concern largely the segregation of duties, and controls around the IT system. These two weaknesses are common across all the weaknesses identified. As such, these controls cannot be relied upon, at least until the management of ACT Ltd correct the weaknesses identified.Therefore the risk assessment of these areas can b e classed as high, and thus require no test of controls, and a greater emphasis on substantive testing. References: Gay, G. E. , & Sentiments, R. (2012). Auditing and assurance services in Australia (5th deed. ). Roseville: McGraw Hill. ACACIA. (2014 or 2013). Auditing and assurance handbook. Brisbane: John Wiley & Sons Australia. Accounts Receivable Account Receivable has increased while sales has decreased. Days in receivables ratio has also increased considerably.This highlights a high risk Current Investments The decrease in current investments needs investigating, as well as why it has been impaired and has the impairment correctly been done. Reasoning for it. External valuation by an expert. For it. Used, deferred development expenditure requires investigation, due to the more obsolescence of the company's laser development.