The Process of Adolescent Development Essay - 1566 Words

Introduction Adolescence is a transition which has no fixed time limits. However, the changes that occur at this time are so significant that it is useful to talk about adolescence as a distinct period of human life cycle. This period ranges from biological changes to changes in behavior and social status, thus making it difficult to specify its limits exactly (Damon, 2008). Adolescence begins with puberty, i.e. a series of physiological changes that lead to full development of the sexual organs and the ability to breed and sex. The time interval that elapses begins at 11 to 12 years and extends to 18 to 20. However we cannot associate to a 13 with one 18 years. Let us talk about early adolescence between 11 to 14 years, which coincides†¦show more content†¦It is hypothesized that the overgrowth of synapses prepares young children to adapt to their environments. Once it is determined which synapses are used and which are unnecessary, the excess connections disappear, allowing the brain t o work more efficiently. A process known as myelination also begins early in a child’s development. In this process an insulating layer of fat covers nerve cells. The insulating layer increases the speed at which neurochemical information moves along the axon, facilitating more rapid and efficient information processing At the earliest ages, those nerves that involve sensory development become myelinated, followed by those neurons responsible for motor development. The final area of the brain in which myelination occurs is in the cortex with the neurons associated with complex thinking skills. This pattern of brain growth continues through late adolescence (Swanson, 2010). Attention span has also been linked to myelination. Therefore, children’s ability to concentrate and attend to novel stimuli increases with age and brain development. Because of these important development differences, the school-based practitioner needs to be aware that younger children may need shorter sessions and more â€Å"think time† to respond than an adolescent. As noted, children also experience relatively rapid growth in their bodies. By the time a girl reaches 12, she will likely have entered a period of rapid physical development, including the onsetShow MoreRelatedSocialisation, Personal Identity, Gender Identity And Gender Roles1313 Words   |  6 PagesRoles: Boundless.com defines ‘Socialisation’ as â€Å"a term used to refer to the lifelong process of inheriting and disseminating norms, customs and ideologies providing the individual with the skills and habits necessary for precipitating within one’s society, thus the means by which social and cultural continuity are attained† (Boundless.com, 2015). The process of socialisation involves an individual such as an adolescent to have interactions with various agents of socialisation. Agents of socialisationRead MoreWhat Are The Challenges And Challenges Of Adolescent Mental Health834 Words   |  4 PagesSuccesses of Adolescent Mental Health Treatment Across the United States of America there are approximately 20% of the children and adolescent population that have been diagnosed with a mental disorder. The focus is on the adolescents, ages approximately from 10 to 19 years of age, and their struggles, strengths and the development of preventive and interventive measures to increase their functioning and development. Having a mental disorder at such a crucial stage of life development is challengingRead MorePsy Human Growth And Development1488 Words   |  6 Pagesï » ¿ Human Growth and Development Name: Institution Affiliation: Human Growth and Development Introduction According to Jean Piaget’s theory of Cognitive Development children’s cognitive development formal operations is established at the cognitive development stage of about age 12 to 15 years. This is reflected in the child’s ability to reason adolescence hypothetically and independently on concrete states of affairs, with the structures represented by the logical combination systemsRead MoreAdolescent Stages of Development1500 Words   |  6 PagesAdolescent Stages of Development Adolescence is probably the most difficult period in life of every individual since it is a transitional stage between childhood and adulthood. In this period adolescents undergo significant changes in physiological, psychological and social aspects. Naturally, these changes produce a significant impact on their lifestyle, behaviour, psychology, etc. Traditionally, adolescence is considered to start at preteens, mostly from around 9-10 years of age till 19-20 yearsRead MoreAdolescence Is A Transitional Period Of Physical And Psychological Development1313 Words   |  6 PagesAdolescence is a transitional period of physical and psychological development, occurring during the period from puberty to adulthood. It is the time that is marked by several vital exploratory developmental experiences including, identity formation, development and growth. During this period adolescents are in the process of furthering social relationships, of finding their place in society, and of making important choices for their future lives. While it’s a time for tremendous growth and potentialRead MoreHow Extracurricular Activities Affect The Development Of Human Beings1496 Words   |  6 Pagesâ€Å"For over a century proponents have argued that youth activities, such as sports, arts groups, and organizations provide a rich context for posi tive development †¦ What is missing, however, is research on the processes whereby development occurs in these activities† (Dworkin, Larson, and Hansen, 2003). Extracurricular activities are something that every student in high school are encouraged to participate in these activities for a multitude of reasons. Some of the benefits they are told about is thatRead MoreCognitive And Socio Emotional Behavior Within The Classroom802 Words   |  4 Pagesatmosphere as teachers evaluate their incoming student’s roosters. For the past four months, a physical metamorphosis has been occurring within the adolescent body which may transpire by leaps and bound for some teens while for others the hypothalamus slowly begins the journey out of hibernation. How will the physical development of these adolescents alter the cognitive and socio-emotional behavior within the classroom or their relationship with their peers? By examining secular trends, the biologicalRead MoreThe E ffects of Adolescent Substance Abuse Essay1228 Words   |  5 Pagesan estimated 25.1 million adolescents aged 12 to 17. In the past year, more than one quarter of adolescents drank alcohol, approximately one fifth used an illicit drug, and almost one eighth smoked cigarettes† (A Day in the Life of American Adolescents, 2013, para. 1). Substance abuse is major problem amongst adolescents. Some are experimenting, but some adolescents may become dependent on a particular substance. If one becomes dependent on a substance as an adolescent it could be detrimental toRead MoreDevelopmental Stages And Theories Of Development861 Words   |  4 Pagesdescribe the process that in which the individual passes to reach the desired levels of maturity. A few of those theories will be addressed in better understanding the development of Precious on a psychological and social plane. It can be assumed from observing Precious that she has been biologically developing normal as she is experie ncing growth and hormonal changes and dealing with acne and obesity. Psychological Erik Erikson, in seeking to understand and describe human development, developedRead MoreAdolescence : Everything Changes? Essay1199 Words   |  5 PagesAdolescence: Everything Changes Adolescence is a transitional stage of development that has been defined as starting with puberty and lasting the years a person is roughly aged ten to twenty. Dramatic changes take place during adolescence; no other time period of a person’s life except infancy contains so much development into such a short time span. Puberty has historically been viewed as the starting point of adolescence and several factors play a role in determining the timing of puberty such

Innovative Widgets Customer Service Plan - 1059 Words

Innovative Widgets customer service plan Vision †¢ This is a statement of how you envision customer services being delivered in the future In five years’ time, Innovative Widgets will be the leader in customer service satisfaction, providing timely, responsive service with integrity, simplicity and a passion for excellence, while meeting or exceeding the customer’s expectations. Mission statement †¢ This defines what a company will do to achieve its vision. It may include the company’s functions, goals and philosophies The mission of Innovative Widgets is to always convey a passion for the customer and to consistently deliver the best service experience. Innovative Widgets defines customer service as any activity†¦show more content†¦Be sympathetic. Ask if the customer will allow us to send the faulty item to our quality department for testing. †¢ When you have all the details about the complaint, ask the customer how they would like it to be resolved Updated (date) 10/2011 CFO Managing records and data policy and procedure †¢ Outline policies and procedures for managing records and data Policy Managing records and data policy and procedure Purpose The purpose of this document is to establish a framework for the implementation and maintenance of an appropriate records management system. Innovative Widget is committed to maintaining a records management system that meets its business needs as well as its legal and accountability requirements. Relevant legislation †¢ Privacy Act 1988 †¢ Anti-discrimination legislation †¢ Do Not Call Register Act 2006 †¢ Industry codes of practice Procedures †¢ Innovative Widgets records and data are accurate, up-to-date and clear to ensure that they can be used for the benefit of the customer and service provision †¢ They must be understood by anyone who needs access to them †¢ They are to be treated as confidential and kept secure as per Privacy Act 1998 †¢ Customer are allowed to see the information which Innovative Widgets hold about them †¢ Any incorrect information must be changed or destroyed Updated (date) CEO Innovative Widgets 2014 Reflection Reflect on how the design of your plan willShow MoreRelatedInnovative Widgets Customer Service Plan1104 Words   |  5 PagesInnovative Widgets customer service plan Vision †¢ This is a statement of how you envision customer services being delivered in the future In five years’ time, Innovative Widgets will be the leader in customer service satisfaction, providing timely, responsive service with integrity, simplicity and a passion for excellence, while meeting or exceeding the customer’s expectations. Mission statement †¢ This defines what a company will do to achieve its vision. It may include the company’sRead MoreInnovative Widget Customer Service Plan5878 Words   |  24 PagesMonitoring, Evaluation and Learning Plan Cap-Net International Network for Capacity Building in Sustainable Water Management November 2009 The purpose of this document is to improve learning from the Cap-Net programme, ensure adequate monitoring of the project and assist our partner networks monitor their own activities. This monitoring, evaluation and learning plan (MELP) has been developed as a guide to monitoring and evaluation within the Cap-Net project and the tools listed are applied byRead MoreEssay about Innovative Widgets- Customer Service Plan939 Words   |  4 PagesAbout Innovative Widgets. At Innovative Widgets we are the number leading widgets producer in Australia. Established in 1952, widgets are used as components for a wide variety of machinery, including domestic and industrial machinery. All our widgets are functional, well designed and manufactured to the his highest quality standards. Customers across Australia look to us to provide high quality products at competitive prices. This is a family owned company with the sons and daughters of the founderRead MoreCustomer service plan1735 Words   |  7 Pages†¦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 Customer Complaints †¦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 Managing Records and Data †¦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 One Page Reflection .†¦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‚¬ ¦6 CUSTOMER SERVICE PLAN INTRODUCTION Innovative Widgets is a large firm of about four hundred staff, and is the largest producer of widgets in Australia. Established in 1952, its widgets are used as components in a broad range of televisions. At Innovative Widgets we are dedicated to providingRead MoreCustomer Service and Innovative Widgets1289 Words   |  6 PagesBSBCUS501C Manage quality customer service Presented to: Darren Creed Assessment 3 Name: Jacinta Butterworth Date: 20 March 2015 Procedure: 1. Develop a set of Key Performance Indicators for your Innovative Widgets customer service representatives. KPIs should address all the areas of customer and business requirements identified 2. Develop a plan or procedure for monitoring team members’ performance again KPIs 3. Develop a questionnaire to collect customer feedback related to KPIs and/or designedRead MoreBSBCUS501C Innovative Widgets Assessmen1412 Words   |  6 Pagesï » ¿Customer Service Plan Vision Innovative Widgets to be considered a leader in superior quality products and customer service. Mission Innovative Widgets will provide customers a positive experience in customer service throughout all aspects of our business. Product Standards Standards Description 1 Dimensions Widgets are manufactured in sizes: 5mm, 6mm, 10mm, 15mm and 18mm 2 Tolerances We guarantee our Widgets to +/- 3% of size indicated. Widgets which do not meet this quality may be returned forRead MoreCustomer Service Plan for Widgets1706 Words   |  7 Pagesï » ¿Widget Innovation Customer Service Plan Customer service and commitment to our customers has been the driving force behind our brand. Widget strive to get it right first time, everytime.Incases where things don’t come out right we believe our professional workers will strive to correct the problem and our customers have the right to know what level of service they can expect from us all the time even in these times when we fall short of the very high standards we have set ourselves. Through ourRead MoreHcsi761 Words   |  4 PagesCustomer Service Plan HQCS – Assessment 1 Debora Boszczovski 1. Introduction The following project aims to develop a Customer Service Plan that demonstrates a thorough understanding of the policies and procedures that need to be established in order to provide quality customer service. Customer service is an important factor in developing a wide and loyal customer base. A customer service plan examines customers perceptions and expectations of a company, and guides the company throughRead MoreManage Quality Customer Service1633 Words   |  7 PagesHQCS: Manage Quality Customer Service Student Guide BSBCUS501A: Manage Quality Customer Service Elements of competence Plan to meet internal and external customer requirements Ensure delivery of quality products and/or services Monitor, adjust and review customer service 1 BSB51107 Diploma of Management _____________________________________________________________________________________________ Module description This module covers the skills and knowledge required to adviseRead MoreHqm=Cs1604 Words   |  7 PagesHQCS: Manage Quality Customer Service Student Guide BSBCUS501A: Manage Quality Customer Service Elements of competence Plan to meet internal and external customer requirements Ensure delivery of quality products and/or services Monitor, adjust and review customer service 1 BSB51107 Diploma of Management _____________________________________________________________________________________________ Module description This module covers the skills and knowledge required to advise on and

Explanations Regarding Significant Differences †Free Samplers

Questions: What is the expectation gap in auditing? What do users expect from an audit? Answers: Introduction Today accounting research have gained significant value whether the state requires financial statements to special companies through the super intendency tax administration or the board of administration request them. To give an extra value to the figures shown in the statements Financial, and therefore the importance of the work performed by an auditor, this topic thoroughly deals with the responsibility of the auditor when performing an audit with regard to the detection of errors and irregularities, which proceeds after the detection. (Cosserat, Rodda, 2012)What impacts they have on the financial statements especially in United Kingdom and New Zealand. Audit expectation gap Substantive analytical procedures are procedures that the account reseacher uses to assess the reasonableness of an account and consist in comparing the record with the gap expectations. Substantive analytical procedures can be applied to evaluate balance sheet accounts and / or profit and loss accounts. Substantive analytical procedures should be performed first rather than detail tests as the result of these can determine the scope of the detail tests (Gray, Manson, 2011). This are standards used in both UK and New Zealand. two of the most used substantive analytical procedures used in these two countries are: 1) Analysis of trends 2) Reasonability tests Definition of expectation Gap Trend analysis consists of reviewing the behavior of a particular account of the financial statements over a period in order to identify significant variations. Trend analysis is usually compared to earlier periods. Example:To review staff costs, the auditor may review the monthly performance of the personnel expenses account for the year audited and compare it with the monthly performance of the previous year's personnel expenses. In the analysis of trends, equally, we can analyze the trends between related accounts. Example: The monthly sales behavior is directly related to cost of sales. Taking into account the above, we can perform a monthly analysis of the behavior of sales vs. cost of sales.It is recommended that we graph these analyzes, as they allow the auditor to detect important variations in a simple way. Due to the standards set by international governing bodies, we find that these procedures are common in both UK and New Zealand . For the trend analysis to be effective, it is advisable that the auditor has prior knowledge of the client that allows him to create expectations. This knowledge is usually acquired in the planning stage of the audit and allows the auditor to know that important changes are going to occur in the company and that they will finally be reflected in the financial statements. Research findings It refers to calculations that are made in order to estimate the amount of an account and involves the use of operational and / or financial information. Example:In a company that sells a single product per kilos the auditor can determine the value of sales by taking the total kilos sold during the year and multiplying it by an average price per kilo.These calculations can often become too complex, however, a key to the success of these procedures is the knowledge of the factors that affect the accounts, with this knowledge the auditor can raise the evidence in such a way as to ensure its effectiveness (Noor Afza Amran, n.d.). Reasonability tests can avoid or reduce the detail tests, which involve a greater investment of time for the auditor in cases where there is no trust in controls or we do not test the controls. However, it is important to note that these calculations must be performed with reliable, independent and verifiable information that provides the auditor with adequate and adequate evidence. Reliable information: Independent information: The information used for the calculation should, as far as possible, come from other areas than the accountant. Example: in the two countries If we are going to make a global calculation of the payroll expenses it is not advisable to take the information that is in the financial statements, but we take the information generated by the payroll area directly. Verifiable information: The base information for the calculation should be easy to verify by persons other than those who made the calculation. 1) Define the objectives of the test 2) Determine the information to be used according to the account to be tested. 3) Define the maximum difference to be accepted by the auditor, between the calculation and the recorded 4) Implementation of the procedures for determining the auditor's expectation 5) Compare the expectation against what is recorded in accounting 6) Obtain explanations regarding significant differences 7) Determine audit differences and / or detailed procedures if necessary The duty to be is an expression referred to a judgment of value that imposes characteristics related to the right, the fair, the optimum, the predictive, the most convenient, in the end, the due. Duty is denotes compulsory and universal validity recognition for a social group, which is identified with the ideal proposed by the duty to be (Moizer, 2005). The duty to be falls on ideas, objects, people, groups of people, actions, behaviors, actions, among others.. Writing the investigative piece of the duty of being an audit may be considered subjective; However, it has developed as an investigation and reflection based on the state of the art, of the elementary theoretical body of the audit.The problem that arises is theoretical, but its development and solution go beyond the accounting professional practice of the audit, not only seen as work but also as an institution in which the public trust of society is poured out. The accounting profession evolves through its interdisciplinary frontiers, and the point that historically has marked its progress is the audit. The evolution of the audit is a consequence of the social responsibility that has been given to it. The auditor's social responsibility is embodied in the public faith, this is both in the U.K and New Zealand When the public accountant provides public trust issues a personal guarantee based on his professional qualities, the audit reports the actual state of a matter of interest, thus the notary restores that intangible heritage called trust; Thanks to the confidence that the public accountant offers when he is a public donor; The social and economic relations that allow the existence of a market are sustained (Moroney, 2016). Theoretical concept in both the U.K and New Zealand The audit should be built through a coherent thinking with the reality that provides guidelines and reflection to the accounting professional, broadening horizons and collapsing obstacles that do not allow it to expand. The current state of the audit requires a reconception in its theoretical construction regarding the concept of audit and the disarticulation of its approaches. We must recognize that the majority of accounting professionals performs in the accounting and auditing of books with tax and financial purposes, creating A barrier to their professional field of action by typecasting only in the accounting-financial sector. If we limit public accounting to the small universe of financial transactions, its field of action would present poverty in its levels of articulation and linkage with the reality of the organization with respect to its internal and external variables. It has been tied, for many years, Study of the professional accounting field to the accounting and financ ial aspects of organizations, rooted in the idea that the audit is only financial-accounting, although many theorists have expressed a broader concept of audit, the idea that has persisted both in Audit literature as in its teaching is the accountant-financial; For that reason we must reflect on its object of study to direct it towards the multidisciplinary, scientific and professional convergence that is presented in the organizations, thus responding to the needs of society and its organizations. Expectation Performance in Accounting Research The idea has been generated that only On the accounting-financial can be given public faith, reason why has diminished the reach of the indispensable social requirement that is the public faith, guarantee that a careful investigation has been carried out regarding the audited situation and that its results have been Impartially communicated, providing an opinion fully grounded in science and technology. Public faith is the exclusive office of notaries and accounting professionals, the question in question is: what are the issues that a public accountant can Give faith, some limit it to the financial-accounting field, others are directed at other levels such as: management Ion, the operation in terms of its efficiency, effectiveness and economy, information systems, control models, risk forecasting, to mention some of the many aspects in which knowledge is required, which can be guaranteed by the professional suitability That only a notary as is the public accountant can offer. the au dit must recognize the past to address the future. Currently, the professional practice of the audit is limited to the legal requirements, following the rule of doing as it is written, for this reason, the degree of creativity to design new methods of evaluation and control seems to become a depleted path, producing as characteristic the typical monotony of the technique and losing the reconstructive and reconceptualizing capacity that promotes science (Paterson, 2015). A change in the accounting profession is needed that broadens horizons and produces As a consequence of the standardized performance of the accounting profession, a strong attitude of indifference is recognized by the auditor With administrative representation of the organization, which generates gaps in the efficient communication of information, producing a juxtaposed extrapolation of opposing positions with ignorance of the expectations to be reached, imbalances in the degree of knowledge of the intentions, plans, strategies, objectives that They lead the corporate purpose and cause a loss of synergy in the provision of audit services. The success of the audit is in placing the organization's shirt on the auditor's part and playing for it, through the advice that is the Characteristic of differentiation in the Provision of accounting research services by introducing added value to the provision of such services. Counseling is based on the skills and knowledge of the accounting professional coupled with their understanding of the organizational situation; However, the advice of the auditor has to rely on the cooperative interaction with the client, so that there is no wastage of inofficious efforts about the reality of the organization. To maintain an efficient communication between the auditor and the administrative representation of the organization better directs the audit work, insofar as the solutions that the auditor can provide coincide with the limitations and management strategies. The audit work must be characterized, mainly, by Efficient communication with those who have an interest in knowing about the subject under study and with all those who are involved in the knowledge of the situation audited, to form a comprehensive knowledge with which to synthesize from the multiple scientific and technical knowledge that Converge in organizations. There is a lot of talk about audits. But what we expect from an audit is really the result that will offer us the same? Several studies show that the expectations of audit users do not exactly match the final result of an audit. This gap between what the user expects and what the auditor offers is what generates the so-called "expectations gap". The audit expectation gap is the distance between the expectations of the public about an audit of accounts and the auditor's own vision of what the audit work should be. The two points of view are not coincident and this creates a conflict. Although it may seem a recent issue, the first definition of "expectation gap" was given by C.D. Liggio in 1974. he definition of an audit has already been extensively discussed , but as a summary, we will indicate that an audit of accounts is a process of checking that the financial information of a company conforms to the Generally Accepted Accounting Principles and to the Plan General Accountant. T his verification is certified by the issuance of an audit report. In the report, the auditor expresses his opinion on the financial statements of the company. The audit report is the visible result of the whole process, and where the reliability of the financial information is revealed. In general both in the UK and New Zealand, external users of financial information tend to have high expectations of audit work, in the sense of assuming: that an financial report with a "clean" (unqualified) opinion implies a full guarantee that the information is correct; that the account institute detect any cases of fraud that may occur in the audited company; That auditor can warn of risks that may occur in the near future. But the reality is that the objective of accounts is that of a very specific work of review and verification that the financial information is adequate and adapts to a specific normative framework. That is the purpose of the audit. The review has a specific scope and the report presents the conclusions of the work, following a very specific structure and terminology. The reality is that an audit fails to review the entirety of the company's information and the findings of the report may be somewhat cor- rected or with a vocabulary that is not sufficiently transparent to some of the readers interested in that report. The present study is based on the document issued by the International Auditing and Assurance Standards Board (IAASB), "Enhancing the Value of Auditor Reporting: Exploration Options for Change", which invites interested parties to comment on the points examined, The possible changes and, in general, the perceived utility on the audit reports. The purpose of this article is to inform the reader about the future of the audit process (Audit Reporting), where the (IAASB) analyzes the views of the key users of the financial statements Audited, in order to know the benefits of the audit reporting process; In this paper, we analyze the most relevant identified issues that the audit report process faces and explore possible changes in it (Taebi Noghondari, 2012). Identified Issues In Expectation Gaps and accounting research The information obtained by the IAASB, in its different research studies, public discussions and consultations, identifies the following key issues related to the relevance and usefulness of the audit reports: There is a recognition of the value of the audit of financial statements and their reports, however, the content of the auditor's report is not as useful or informative as it may be. Users seek to obtain more relevant information about the entity and the audit process to assist them in evaluating the financial conditions of the entities and the quality of the audit. Some users consider that the auditor's opinion can be improved by changing the structure and wording of the opinion. According to these issues, the concepts "expectations gap" and "information gap" are analyzed, which explain the differences between what the user requires or expects and what the financial reporting process offers them. 1) The Gap of Expectations This is defined as the difference between what users expect from the audit and the audited financial statements and the reality of what is an audit itself. Reducing the expectations gap is one of the challenges of the audit reporting process, through improvements in communication about what audit work involves the drafting of the auditor's report and changes in the auditor's work 2) The Gap of Information This is defined as the difference between the information that users consider necessary to make adequate investment decisions and the information that is available to them, through audited financial statements or other available public information. This information gap can be reduced through a combination of the delivery of additional information from the entity issued by the management and those in charge of corporate governance or, as the case may be, by the auditor, through the opinion of the auditor. Regarding the information gap, it is of interest to users, in order to reduce it, to know, through the opinion of the auditor, the views of this on some aspects of the entity; For example: key businesses, auditing and operational risks that the auditor considers to exist, adequacy of accounting policies, changes in accounting policies, methods and judgments made in the valuation of assets and liabilities, significant transactions. Conclusion It is important that the accounting profession in United Kingdom and New Zealand, through theInstitute of Public Accountants, AC, is increasingly involved and attentive to possible changes arising from international consultations and to analyze trends in the reporting process. In the same way, it is important to consider in these discussions and analyzes the particular points of view of the key users in UK and New Zealand of the audited financial statements: financial institutions, investment groups, regulatory entities, auditing entities, among others (Taebi Noghondari, 2012). Finally, the possible changes in the audit report process described above allow us to analyze and interpret the future of the audit work of financial statements and their medium-term reports and, in turn, be aware of what the Key user of the audited financial statements when analyzing or consulting the auditor's report. Today, harmonized government accounting in public entities must provide financial and budgetary information, which requires, on the one hand, to be generated with quality and timeliness, both in terms of control and processing of records and transactions and in carrying out the preparation and Presentation of the results on a comparable basis for all governmental instances. In order to coordinate the harmonization of accounting, the National Council for Accounting This body plays a very important role, since the normative instruments (accounting, economic and financial) that it issues are binding for public entities, which must, if necessary, make modifications, additions or amendments to its regulatory framework. In this sense, the participation of the schools of Accountants is fundamental, as they represent the collegial profession whose technical capacity and experience must be paid in the process of harmonization of government accounting. That is to say, the paradigm shift consists of moving from budget accounting based on cash flow to a wealth accounting that recognizes the infrastructure that must remain in the institutions, so that, regardless of changes of government, they remain to the service of the citizenship. General features The objective of the independent accountant in research in conducting a review of, results of operations and cash flows and that they do not contain material misstatements As well as the evaluation of, the purpose of any kind of audit is to add some degree of validity to the purpose of the review. And according to auditing standards, the independent auditor has the responsibility to plan according to the objectives of the audit in which he must have the information and reasonableness of the financial statements, taken as a whole, to establish the adequate application of the economic resources And financial statements of an institution, as well as their protection, which will allow the Public Accountant and Auditor to issue an independent opinion on the reasonableness of the financial stateme. References Cosserat, G., Rodda, N. (2012). Modern auditing. Chichester: John Wiley and Sons. Gray, I., Manson, S. (2011). The audit process. United Kingdom [etc.]: South-Western. Houghton, K., Jubb, C., Kend, M., Ng, J. (2010). The Future of audit. Acton, A.C.T.: ANU E Press. Jayasinghe, K., Nath, N., Othman, R. The public sector accounting, accountability and auditing in emerging economies. Lee, M. (2009). Principles and contemporary issues in internal auditing. Shah Alam: McGraw-Hill. Moizer, P. (2005). Governance and auditing. Cheltenham, Glos, UK: Edward Elgar. Moroney, R. (2016). AUDITING. Melbourne: Wiley. Noor Afza Amran. Contemporary issues in financial reporting, auditing, and corporate governance. Paterson, J. (2015). Lean auditing. Chichester: John Wiley Sons. Ricchiute, D. (2006). Auditing. Mason, Ohio: South-Western/Thomson Learning. Saxena, R., Srinivas, K., Rai, U., Rai, S. (2010). Auditing. Mumbai [India]: Himalaya Pub. House. Taebi Noghondari, A. (2012). Audit Expectation Gap. Saarbru?cken: LAP LAMBERT Academic Publishing.

Legalizing Marijuanna Essays - Drug Control Law, Drug Culture

Legalizing Marijuanna Legalizing Marijuana The purpose of this paper is to discuss marijuana and compare both sides of the issue of legalizing marijuana. We have two opposite opinions fighting each other, those who are pro marijuana and those who are anti-marijuana. These two sides have been fighting on this issue for years. Pro marijuana legalization groups such as the Physician's Association for AIDS Care argue that marijuana should be legalized in order to treat terminally ill patients. Among them are AIDS victims who find that marijuana stimulates their appetites so they can fight off dangerous illnesses. Glaucoma sufferers who have used marijuana said it has prevented them from going blind, and for cancer patients it has helped to relieve severe nausea that often is a side-effect of chemotherapy and sometimes makes lifesaving treatment impossible. Also, many advocates who are pro marijuana complain that morphine and cocaine are legal and are very dangerous drugs, that brings up the question why not legalize marijuana as medical drug which is proven to be less dangerous than cocaine and morphine. Lobbying groups in a San Diego, California, council committee unanimously voted to urge president Bill Clinton and congress to end federal restrictions against the use of marijuana for legitement medical use. Marijuana can be a drug of necessity in the treatment of AIDS, glaucoma, cancer and multiple sclerosis. Many agencies, which are anti marijuana, such as Drug Enforcement Agency and police departments, argue that marijuana shouldn't be legalized. These agencies believe that marijuana shouldn't be legalized because if marijuana is to become legal then it will become much easier for people who do not need the drug to acquire it. Then people will raise the question why is marijuana illegal at all if its a medicine. The main reason why the Drug Enforcement Agency doesn't want marijuana to be legal is because there is no hard core evidence that proves that marijuana is an effective drug as a medicine. In twe nty years of research have produced no reliable scientific proof that marijuana has medical value. The American Cancer Society, American Glaucoma Society, the National Multiple Sclerosis, the American Academy of Ophthalmology, or the American Medical Association, say that their is no evidence that marijuana is a medicine. The agencies also argues that no other drug prescribed is smoked and that knew findings show that marijuana is acutely harmful to AIDS, Cancer patients because the active ingredient in marijuana acutely reduces the bodies white blood cells which fight off infection. The Drug Enforcement Agency along with police departments all over the United States believe, with the legalization of drugs, crime will increase due to a higher increase of pot users which will eventually become addicts and will still or kill in order to get their drugs. These are the main points and reasons why the Drug named marijuana shouldn't be legalized in the United States of America. Bibliography na Current Events