Application of Auditing Theory and Practice

Auditing is part of organizational management, it is explained as the process of examining the financial reports of a business enterprise as presented in the business annual reports, an independent person or an organization performs the audit process. The progression and development of organizational performance is accomplished by conducting audit and understanding the auditing theory and related practices  (Arens, et al., 2012). Auditing is also outlined as the systemic and unbiased examination of organizations books of accounts, statutory information, documents and vouchers of an organization to visualize how some distance the economic statements further to non-economic disclosures present genuine and fair view of the business enterprise  (Eilifsen, et al., 2013). Auditing and compliance practices try ensure that the organizational financial books are effectively maintained as required by the international auditing standard board, and if they are maintained under the regulation provided by the existing laws. Auditing independence is outlined as the independence of the external and internal auditor from other parties and individuals who may have economic and financial interest in the business enterprise that is being audited. According to Arens, Elder, & Mark 2012, the auditors indepence requires integrity and essential audit measure to the auditing procedures. The study reveals that, some factors may affect the integrity and auditing measures and process of an auditor  (Arens, et al., 2012). On the other hand, the auditors integrity is also affected by the business risk, these risk influence the decisional making process of auditors and top organizational management. However, auditing practices compel the auditor to put into actions and measures which might be crucial even as performing the practices. Auditing planning is the strategic management degree for auditing, it carried out at the beginning of the audit process this is to make sure that the correct attention is fermented to important areas, to sure that the capacity issues are promptly identified and viable solutions are generated to lessen the impact  (Elder, et al., 2011). The main purpose of encouraging the audit planning is to ensure that all the audit work are fully finished and coordinated. Clarke & Johnson (CJI) is an audit company this is identified for proving the first-rate services in the audit business enterprise; Luxury Travel Holidays LTD (LTH) is commercial enterprise that provides travel service. Both corporations have taken into consideration the importance of market segmentation and diversifying their enterprise operation far from their nearby market. Clarke & Johnson (CJI) Company is re-engaged by Luxury Travel Holidays LTD (LTH) to offer audit services before submitting their 30 June 2015 financial report to the stakeholders. The factors affecting the integrity and auditing approach used by the auditors could affect decision-making process  (Gay & Simnett, 2000). Qualified and non-qualified audit opinion is the relevant concepts that are used to draft the audit report. This is a primary factor affecting the independence and the decisions to be reached by an auditor.   The size if the audit firm implies the size of the business enterprise to be audited and the particular auditing firm. According to this case study, Clarke & Johnson (CJI) Company is an audit firm that has been providing audit services to small market the company is also to provide its services to Luxury Travel Holidays LTD (LTH) that performs its business activities in Asia, Europe and U.S market. The larger the audit firm the lesser the impact of impairments, the smaller the audit company there will be more factors that will affect the independence of the audit company  (Eilifsen, et al., 2001). This is amongst the dangerous threats which might the independence of the audit company. The advising threat implies that, some stakeholders may have the economic and financial interest in the company to be audited. According to the case study, Clarke & Johnson (CJI) Company and Luxury Travel Holidays LTD (LTH) have been collaborating for years this could build some interest between themselves  (Jackson, 2016). Therefore, the auditor is compelled to present audit opinion that favors the stakeholder who has economic and commercial interest. The threats regarding the referrals from the customer impacts the independence of an auditor. Clarke & Johnson (CJI) Company is an audit firm that has been offering audit services to Luxury Travel Holidays LTD (LTH); Luxury Travel Holidays LTD (LTH) may make many referrals to the auditor, and thus affecting the audit process and of the Clarke & Johnson (CJI) Company. The organizational control has an excessive impact on the audit opinion to be made with the aid of the usage of the auditor, the organizational pinnacle ought to affect this critiques in view that they may pressure the auditor to utilize the referrals made. Luxury Travel Holidays LTD (LTH) and Clarke & Johnson (CJI) Company had been participating for more than one years. Luxury Travel Holidays LTD (LTH) may want to refer the accounting department to make adjustments to company book of accounts, those changes and adjustment made are ought to affect the findings of the auditor and thus the audit independence is automatically affected. The success of every operating business organization is determined by the extent and how the company is involved in the audit practices. The independence of the auditors should not be influence since they impose some negative effects to the findings that are used as the basis of the audit opinion which is the primary element of audit report. The size of the firm is categories to be the threat that affects the auditor independence, the organizational management of Luxury Travel Holidays LTD (LTH) should consider the size of the firm that will perform the audit practices. Consequently, Clarke & Johnson (CJI) Company should ensure that they create and implement policies that will limit threats affecting their independence. Advising threats is a fatal component that influences the independence of an auditor. The relevant audit opinion to be utilized by an auditor ought to be based totally on the instantaneous findings. The auditors are advocated not to provide any economic or financial cautioned to their clients because their findings after the recommendation will have an impact on the audit opinion  (Knechel & Salterio, 2016). Multiple referrals could also affect the auditor's opinion. According to the case study both business enterprises have been in business for a number of years, Luxury Travel Holidays LTD (LTH) could make referrals to the finance department to make the adjustment to some vouchers and documents, this is to present the interest of some management individuals. Clients are advised not to make any referrals to any departments, the exact finding of the auditor portrays that the organization needs to implement on some applicable measures. According to Gay, & Simnett, 2000, audit planning is strategic control measure for auditing, it conducted at the beginning of the audit procedure this is to make sure that the right interest is fermented to essential organizational areas. This is to ascertain that the potential problems are promptly recognized and viable solution are generated to reduce their impact, to make sure that all auditing work is completed and coordinated. While developing and creating the audit practices, there are some elements that may affect the auditing procedures  (Lyon & Maher, 2005). Clarke & Johnson Company and Luxury Travel Holidays LTD (LTH) are now taken into consideration to function in new markets. New markets are bounded and guided by means of commercial laws and regulations which are surpassed through the federal governments  (Knechel & Salterio, 2016). Consequently, the organizations that operate outside their nearby market are affected by the legal processes that are used to regulate the business enterprises when it comes to their commercial activities. U.S Common Laws are the examples of the commercial law that are used to guide organization business activities U.S and European market  (Johnstone, 2000). Economic threat is the primary external environmental factor that impacts the operations business corporation in international markets. They incorporate elements such as GDP and unique country financial improvement quotes. Some markets are affected by down-tuning economic developments, currencies also affect the activities of a business organization. For instance, U.S currency is a globally accepted currency, it is used in the international market for the exchange of goods and services  (Sadgrove, 2016). According to Jackson 2016, the declining in product demand is a marketing factor originating aftermarket segmentation and diversification. Operating in an expanded marketplace place create a room for more corporations to create products and services which resemble the ones produced by using the existing organizations  (Jackson, 2016). Companies operating in the broader market are advocated to ensure that they produce quality products and services that meet the competitive market they operate in. According to Johnstone 2000, financial dangers chance contains those monetary aspects that stand up because of lack of monetary management procedures and measures. The economic worldwide marketplace has experienced many issues that have affected the operation of commercial enterprise companies, mainly Crampton and Hasaad and Mining Supplies LTD (MSL) corporations  (Johnstone, 2000). The research conducted by Knechel 2007 concluded that the financial contributes to the economic failures of a company that operates internationally  (Knechel & Salterio, 2016). Inherent audit risk is the risk that involves the material misstatement in the financial statement of an institution arising due to errors and omission (Kachelmeier, et al., 2014)made as a result of failing to implement on specific controls and measures. The impact of inherent audit to a business organization are felt when the companies operating in specific market fails to implement on the existing financial measures and controls  (Ricchiute, 2001). These risks are perceived to be generated when the business organization failed to make application estimation while making complex transactions. The control risk comprises the threats originating from the fabric misstatement existing within financial reporting of the company, this fabric misstatement is experience due to failure to work under the financial policies and measure of the organization  (Bell, et al., 2001). Crampto and Hasaad and Mining Supplies LTD (MSL) are advocated to have the applicable financial internal control measure, this measure is relevant in preventing and reducing frauds originating from the internal business transactions  (William Jr, et al., 2016). According to Bell, Landsman, & Shackelford 200, the detection risk is that risk that arises when the external auditor fails to come over the cloth misstatement in the financial information of the company, vouchers, assets and other relevant documents  (Bell, et al., 2001). While implementing the audit planning, the auditor is encouraged to focus on the relevant financial and documents of the company and provide the solution to the financial misstatement. The business organizations are advocated to make use of the audit measures that will reduce the fabric misstatements in the financial statements and asset documents of an enterprise that ought to be audited. Eilifsen, Knechel, & Wallage 2001, concluded that, while mitigating the dectecion risks, the audit company is recommended to increase and take the variety of sample transactions  (Eilifsen, et al., 2001). In conclusion, auditing is explained as part of the managing a business organization, it is the independent examination of the company financial reports, this is to assure that the financial information of the business organization shows true and fair view of the company. The audit opinion is a relevant element of audit report as presented by the external auditor. Some aspects affect the independence of an external auditor, these aspects comprise multiple referrals, size of the firm and advising threat. Business risk is defined as the primary factors that affect the business organization, especially those which are operating in the international market. Legal risk, financial risks, economic risks and declining in the product demand are the examples of the business risk addressed in the paper. Inherent risk, detection risk, and control risk are the examples of audit risk affecting the auditor practices. Arens, A. A., Elder, R. J. & Mark, B., 2012. Auditing and assurance services: an integrated approach:. Boston: Prentice Hall.. Bell, T. B., Landsman, W. R. & Shackelford, D. A., 2001. Auditors' perceived business risk and audit fees: Analysis and evidence.. Journal of Accounting research,, 39(1), pp. 35-43. Eilifsen, A., Messier, W. F., Glover, S. M. & Praw, 2013. Auditing and assurance services.. s.l.:McGraw-Hill.. Eilifsen, A., Knechel, W. R. & Wallage, P., 2001. Application of the business risk audit model: A field study. Accounting Horizons. s.l.:s.n. Elder, R. J., Beasley, M. S. & Arens, A., 2011. Auditing and Assurance services. s.l.:Pearson Higher Ed.. Gay, G. E. & Simnett, R., 2000. Auditing and assurance services in Australia.. Sydney: Mcgraw-hill. Jackson, R. A., 2016. Business at risk: keynote speakers for this year's IIA International Conference identify emerging risks facing organizations. Internal Auditor,. In: s.l.:s.n., pp. 40-46. Johnstone, K., 2000. Client-acceptance decisions: Simultaneous effects of client business risk, audit risk, auditor business risk, and risk adaptation. Auditing:. A Journal of Practice & Theory, 19(1), pp. 1-25.. Kachelmeier, S. J., Majors, T. & Williamson, M. G., 2014. Does Intent Modify Risk-Based Auditing?. The Accounting Review. s.l.:s.n. Knechel, W., 2007. The business risk audit: Origins, obstacles and opportunities.. In: s.l.:s.n., pp. 383-408. Knechel, W. R. & Salterio, S. E., 2016. Auditing: assurance and risk. s.l.:Routledge. Lyon, J. D. & Maher, M. W., 2005. The importance of business risk in setting audit fees: Evidence from cases of client misconduct.. Journal of Accounting Research, 43(1), pp. 133-151. Messier, w. f., 2014. An approach to learning risk-based auditing.. Journal of Accounting Education, 32(3), pp. 276-287. Ricchiute, D. N., 2001. Auditing and assurance services.. s.l.:South Western Educational Publishing.. Sadgrove, K., 2016. The complete guide to business risk management.. s.l.:Routledge. William Jr, M., Glover, S. & Prawitt, D., 2016. Auditing and assurance services: A systematic approach.. s.l.:McGraw-Hill Education.

Computing Coursework Example | Topics and Well Written Essays - 500 words

Computing - Coursework Example An office suite is an application used for editing written documents. Another example is a media player whose function is to play music files. Graphics software also falls under this category and performs the function of image editing. Unicode is an established standard of encoding regulating consistency. It is essential in modem computers to ensure the compatibility of information generated by the computer with others. As opposed to the Unicode, the ASCII supports limited characters. It represents text in computers while the Unicode represents all data encoding. Unicode is only used in computers and ASCII can be used in other devices that use text. John Von Neumann remains one of the notable figures in the development of computer. He is accredited with stochastic computing in 1953, although the system was entirely implemented when advancements in computing were realized. He also developed the Monte Carlo method allowing approximation of problems using random numbers. His simulation algorithm with a biased coin played a crucial role in some number generators in future. Firmware is a common term used to refer to programs that perform certain support functions within a computer. The hard disc, for example, can be said to be firmware for storing information (Evans, 2011). A combination of firmware makes a computer system become functional. The software used in providing updates can also be termed as firmware. There exist a close relationship between firmware and software. In the case of Sunil, information security is an essential aspect of his operations. He needs to secure the information from access by unauthorized persons. This may entail the use of passwords and other encryptions to secure the information contained in the websites. This is essential because he comes under constant threat losing information over the web should someone hack into his system. He needs to have large storage hardware to store

Media Assignment Example | Topics and Well Written Essays - 1000 words

Media - Assignment Example They also explain the meaning of the internet and give insight into the significance of this medium of communication especially when conducting business. 3. Did you read or listen first? Why? Do you think the order you chose helped you or not? How many times did you need to read & listen before you felt confident about understanding the topic and vocabulary? How do you feel about this topic, e.g. positive or negative feelings? Do you agree/disagree with the ideas?† I listened first to this documentary then read the article about the development of the internet. I wanted to grasp the key terms used. Through listening to something, I believe that it is easier to quickly understand the context of the subject being discussed. This order greatly helped me because I have discovered that new information and communication technology through the internet has changed our communication landscape as well as improving the way we conduct business. I listened to the documentary twice and I managed to grasp the meaning of the vocabulary used. I have positive feelings about this topic and I strongly agree with the ideas. I learnt something new from listening to this documentary. I discovered that it is impossible to access information that is secured on the internet though the internet is a network of connected computers. Somehow, I think this topic is connected to my future studies because I am increasingly using the internet for conducting my academic researches as well as to stay connected with friends and relatives. Through using the internet, I hope to discover new features of this medium of communication. Listening to this documentary was easier given that the presenter was very audible and his voice was clear such that I could grasp everything he said. Reading the article was also easy and I could understand everything. I found that both reading and listening were not very challenging since

High School vs College Essay Example for Free

High School vs College Essay The transition from high school to college is sometimes difficult, but with a little knowledge and planning, students can make the transition very easily. There are some major differences between high school and college. There are differences in the teachers, the cost, and the personal responsibility involved. In high school, teachers are more helpful, there is relatively no cost, and although students are encouraged to be responsible, responsibility lies mainly with their parents. In high school, students have it pretty easy. Teachers are there to guide and help students, and often will stay after school, offer extra credit or extended projects to help in the learning process. Teachers also often communicate with students’ parents to ensure they know what is going on in the classroom. There is relatively little cost involved with public high school. There are participation fees for sports and a fee paid at the beginning of the year, but textbooks are provided free of charge. Some more hands-on classes will have additional fees, but most of these classes are electives and do not have to be taken. As far as personal responsibility, in high school, students are expected to behave as if they are preparing to be adults. They are given breaks from time to time, but are expected to behave as if they were training for the real world and to take their studies seriously. However, responsibility falls on the parents if a student is struggling in school or not attending classes. In college, teachers are not just teachers any more, the expenses are great, and personal responsibility is one of the lessons most hard learned. In college, teachers are not referred to as â€Å"teachers†. They are â€Å"instructors† or â€Å"professors†. They have high degrees of education in their field, and are passionate about their subjects, often striving for perfection from their students. College professors often do not accept late or sloppy work and some do not accept extra credit or projects. Many have so many students in a class that they often are not even aware who is or is not in class. College instructors never speak to students’ parents about grades; it is a violation of confidentiality. College is quite expensive, however. In addition to tuition, there are fees for books and supplies and labs. College textbooks can cost up to $150 per class. While parents usually help to offset the costs of college, personal responsibility falls solely on the student. Many students attend colleges away from home, so they need to begin doing their own laundry, cleaning, and cooking. Many will also work part-time or full-time jobs in addition to school to pay for the extras that their parents no longer provide. Personal responsibility is one of the lessons that college teaches students. Although they are both institutions of learning, high school and college are very different. They differ in the teachers, the cost, and the personal responsibility involved on the part of the students.

The African Trilogy - ‘writing back’ to Mister Johnson :: Essays Papers

The African Trilogy - ‘writing back’ to Mister Johnson The African Trilogy has been the subject of much critical discussion since the publication of Things Fall Apart forty years ago. Some of this critical work has focused on the trilogy as a postcolonial work, ‘writing back’ to the previous colonial works on Africa, such as those produced by Joseph Conrad and Joyce Cary. Achebe has himself alluded to these works as part of his motivation for becoming a writer, calling them â€Å"appalling novels† about Africa. More specifically he has said: â€Å"I know around ‘51, ‘52, I was quite certain that I was going to try my hand at writing, and one of the things that set me thinking was Joyce Cary’s novel, set in Nigeria, Mister Johnson, which was praised so much, and it was clear to me that it was a mostsuperficial picture of - not only of the country - but even of the Nigerian character, and so I thought if this was famous, then perhaps someone ought to look at this from the inside† ( Duerden Dennis, and Cosmo Pieterse, eds. African Writers Talking: A Collection of Radio Interviews. London: Heinemann, 1972.) Looking at this ‘from the inside’, involved drawing on the model of his own Igbo society and its oral traditions. By reconstructing a picture and narrative of Africa, and using Cary’s fiction as a point of departure, Achebe set out to challenge the colonialist depiction of Africans and their society. Although both Mister Johnson and The African Trilogy are concerned with similar issues, the ways in which these issues are confronted are strikingly different. In contrast to the simple, baby-like natives of Cary’s novel, Achebe’s characters are complex, multi-dimensional figures in their own right. While the African society of Mister Johnson is portrayed as uncivilized, simple, corrupt, the Igbo society of Things Fall Apart is shown as having grown from a long tradition of careful decision-making and a carefully system of religious, social and political beliefs. A rebuttal to the African world portrayed by Cary takes the form of an intelligent portrayal of the character of Okonkwo and the society of Umuofia. As opposed to Cary, Achebe explores, in depth, the relationship between the individual and the social context in which his emotional and psychological make-up has developed. In addition, he gives us in Okonkwo a protagonist we can identify with rather than laugh at : â€Å"Perhaps down in his heart Okonkwo was not a cruel man.

How policies and procedures promote health, safety and security in a health and social care setting Essay

The employer’s position is to supervise the health, security and safety of all the staff, visitors, volunteers to the grounds of the building and also its service users. Employers may assign accountability for health and safety to the employees, health and safety agents, administrators and the service users as well. But, it is still the employer’s job to have supreme accountability for health and safety . Another of the employer’s roles is to make sure that all of the staff that is working under the employer is CRB checked. For under the Independent Safeguarding Authority’s’ (ISA) Vetting and Barring Scheme all staff also including any volunteers that work with people that are vulnerable have to be CRB checked. The reason for this is to make sure that the staff or volunteers are appropriate for the part that they are applying for and have not beforehand injured a child or a vulnerable adult or put then in danger of injury. It is a criminal offence for a person that is barred by the ISA to apply to work or work, with vulnerable adults or to work with children. It is also the employer’s role to reduce the risk of abuse and the way that the employer does this is by the CRB checks because it stops or reduces the chance of the staff harming the service users. Another way that the employer could stop this is by training the staff so that they will work better and so (for instance) not to be tempted to abuse a service user because the staff member is angry. The employer should also monitor the staff so that they are not doing things that they should not be doing. The ways that the employer can monitor the staff can be by monitoring the staff’s phone calls, their computers and also their accounts to see if they are doing things that they should not be doing and which could harm the service users . It is also the employer’s role to report abuse from the employees to the police The Employers responsibilities The Employers are accountable for the health and safety of employees, any visiting workers from other institutes and also visitors when they are on the grounds of the building. There are legal and organisational requirements that they have to abide by to keep people safe. In an organisation an individual will be selected to supervise health and safety for the employer. Who to make sure that they can do this say that it is vital that the person selected to supervise health and safety has to have or is keen to start a Health and Safety at Work qualification. This will obtain for the person a detailed understanding of legislation and also how to succeed in health and safety in the place of work. This will make the individuals will have a bigger chance of being safe . Records have to be maintained of all incidents and accidents as after an occurrence, the employer has a duty to evaluate the settings policies and procedures and reflect on whether the reason the occurrence was because of a fault in the system. This will stop the same hazard from happening again and also to see who is at fault for if an employee is badly hurt, because of a fault in the system, recompense would be required to be paid to the person hurt for any charges gained or loss of salary consequently because of the damage. This is why an employer should make sure that the place of work is entirely insured. The â€Å"Employers Public Liability Insurance and Compulsory Liability Insurance† is what will have to be taken out . The employer has to foresee any hazards and put into position dealings to decrease these risks from happening. To do this they do a risk assessment. This is when they observe a service user doing something and then decide the possible dangers that there are and how to overcome these dangers. ( This job can be given to suitable employees) For example, they could observe manual handling, where the capability of a service user to move themselves, possibly from their chair to their bed, will be viewed by the employer, and the best appropriate gear recognized to reduce the danger of the service user falling or acquiring uncomfortable skin from the abrasion . The employer has to make sure that the setting has health and safety procedures and policies written specifically for it. Which the employer has to check frequently to certify that the procedures and policies are keeping staff, service users and visitors safe from coming to any harm. The employer also has to put on training sessions for staff. All the staff ought to be given health and safety training in the first week of have being employed, to make sure that they will know what to do in the case of any immediate hazards to a person’s health and safety. The employer should ensure that any staffs do not manually handle any service users minus the proper training. This will ensure that that people do not pose a risk to another person because they do not have the knowledge to deal with the problem. The employer is also accountable for making sure that hazardous waste is got rid of properly, this means that it is put into specialist containers and then be put into lockable bins outside the building where certain members of staff can put the waste when the specialist containers are filled. The local council or a specialist private company will pick up these containers. This is all done to stop the spread of infection. The employer must also provide safety equipment like throwaway protective aprons and gloves for the staff to get rid of and transport the bodily waste. It is also the employer’s duty to make sure that all the staff is appropriate or fit for the job. Under the Department of Health’s Protection of Vulnerable Adults order all staff working in care homes, adult placement and domiciliary care has to be CRB checked against the Department of Health’s Protection of Vulnerable Adults list, to check if they have before injured a vulnerable adult or placed a vulnerable adult at risk of any harm. It is furthermore the duty of the employer to foresee danger or harm to a person and to install ways to decrease a risk occurring . Employers have to make a fire evacuation plan in case of any fires to ensure that the people the setting are safe and that they know what to do. To achieve this the employer have to make sure that fire evacuation regulations are on display so that everyone can see then and will know what to do in cause of an emergency so that they can get out as quickly as possible. The employer ought to make a member of staff a fire chief who trains all new staff on the evacuation design. The employees in charge of the evacuation plan have to have a comprehensive evacuation map and have precise information on evacuation as they are probably going to be the last persons who are left in the construction. There must also be evacuation actions, fire principles and fire exits in place. There furthermore should be routine fire drills. Employers have to make available suitable accommodations to preserve personal sanitation and have the kitchens designed suitably to evade contamination from other food supplies. This will stop/hinder the spread of infection. The employer has to keep a safe atmosphere for the staff and theservices users and have to track abuse and violence against employees and other professionals. They have to certify the safety of prescription medications and other supplies. Employers return to assessments yearly and proceed to confirm control procedures are in home. Employee’s roles in a care setting Employees also have the responsibility to keep safe themselves, their co-workers, service users and visitors from injury. It is the role of the employees to keep themselves, their colleagues, visitors and service users safe from harm. There are legal and organisational requirements that they have to abide by to keep people safe. The Employees responsibilities Employees must follow organisational policies and procedures otherwise the money financed in health and safety by the employers will be irrelevant. Also Employees will not be able to claim compensation if they have an accident or incident because they were not following procedures. So an employer has to use the equipment given, be present at the training sessions, and follow all the guidance that is there for their safety. This will ensure that they are safe and the people under there care are as well. All the employees have to sign in and out of the workplace so that it is known whether or not they are in the building. Employees have to be careful that everyone who entering the building has a genuine reason for being there. Employees must always ask who the person is and why they are there and who there are to visit. An employee should know what to do if a visitor arrives who is not allowed access to a certain service user . An employee must recognize hazardous circumstances and must not ignore it. For instance, a spillage might cause a person to slip and fall, or if it is a hazardous material, it might cause an infection to spread. An employee must report the spillage and put up a sign warning people. Any Items that will obstruct fire exits or will produce a tripping risk must always be moved and put away. And any defective equipment should be reported, so that accidents may be avoided in the future and also so that maintenance can be done on the faulty equipment. As an employer you have to shut and lock any external doors that have been left open or unlocked, and then check why/what it was open for. This will stop strangers getting in and children or patients with problems (like dementia) getting out. As an employee it is vital that you use and store supplies and gear as stated by the producer’s instructions, policy, guidance and legislation. An employee has to make sure that any dangerous materials are stored away in a suitable place when people do not use them. For instance, combustible ingredients have to be kept away from a heat supply. Staff that are in charge for medication have to make sure that the cupboard where the drugs are kept is locked and that the trolley with the drugs on is locked also to the wall when not in use. Also employees have to make sure that the distributing of medication is recorded so that if someone steals any it will be found out quicker as there will be inconsistencies. And furthermore employees have to make sure the temperature where the medication is stored is reserved at the right temperature as the wrong temperature can change the nature of the medication making it poisonous to the patient. When service users do their own medication it has to be unreachable for the other residents. Some groups give the service users a key to a little drug cabinet which will be in their room. This is all done to stop others from gaining access to the person’s drugs. All medical stocks, like needles and syringes, have to be locked away. Certain substances might be required to be kept in a refrigerator, like liquid drugs. Neatness is vital when you are working in a care setting, as it will stop people tripping and falling over but also so that objects may be found rapidly in an urgent circumstance. Furthermore dry things have to be stored in a place that does not contain any moisture as this will make them unusable. It is moreover an employee’s duty to inform of every threat that they recognize. They should not leave is so that someone else can deal with it. Employees have to uphold hygiene in their work place this is very important as it is very easy to get ill and pass on infections through food so to prevent this, employees have to cook food at the right temperature to stop the food being undercooked to throw away food when it pass its use by date, to wear personal protective gear to stop infection increasing/spreading and using separate knives and cutting boards for vegetables, fish and meat. Lone workers still have to abide by rules and regulations to keep themselves safe and the people that they work for. Lone worker have to comply by the Health and Safety at Work Act 1974 and the Management of Health and Safety at Work Regulations 1999 which state that lone workers have to recognize dangers of the work that they are doing and Measure the hazards encompassed and furthermore they must put in place actions to gauge and limit these hazards . Sources: Health and Safety book 1

Introduction of Gps

GLOBAL POSITIONING SYSTEM (GPS) GLOBAL POSITIONING SYSTEM (GPS) 3802 O/C AMTR DASSANAYAKE MTS INTAKE 28 3802 O/C AMTR DASSANAYAKE MTS INTAKE 28 HISTORY OF GPS SEGMENTS OF GPS APPLICATIONS OF GPS GEOSTATICS ASSIGNMENT 01 HISTORY OF GPS SEGMENTS OF GPS APPLICATIONS OF GPS GEOSTATICS ASSIGNMENT 01 ASSIGNMENT I Prepare a detail report regarding GPS including following features†¦Ã¢â‚¬ ¦ 1. Historical development. 2. Segment of GPS. 3. Wide variety of applications of GPS. INTRODUCTION * GPS is a satellite-based navigation system originally developed for military purposes and is maintained and controlled by the United States Department of Defense. GPS permits land, sea, and airborne users to determine their three-dimensional position, velocity, and time. * It can be used by anyone with a receiver anywhere on the planet, at any time of day or night, in any type of weather. * There are two GPS systems: NAVSTAR – United States system, and GLONASS – the Russian version. * The NAVSTAR system is often referred to as  the  GPS (at least in the U. S. ) since it was generally available first. * Many GPS receivers can use data from both NAVSTAR and GLONASS; this report focuses on the NAVSTAR system. 1. Historical development GPS is primarily a navigational system, so a background on navigation will give insight as to how extraordinary the Global Positioning System is. * People first navigated only by means of  landmarks  Ã¢â‚¬â€œ mountains, trees, or leaving trails of stones. * This would only work within a local area and the environment was subject to change due to environmental factors such as natural disasters. * For traveling across the ocean a process called  dead reckoning, which used a magnetic compass and required the calculation of how fast the ship was going, was applied. The measurement tools were crude and inaccurate. It was also a very complicated process. * When traveling over the ocean, people began using the stars as guidelines. * Th e stars appear different from different locations on Earth so analyzing the stars gave sailors the basic direction to follow. * Celestial navigation  was our primary means of navigation for hundreds of years. It was a time-consuming and complicated task of measuring the angles between stars – a process of triangulation. * The degree of precision was limited. The sextant was developed during this time but since it only measured latitude, a timepiece was also invented so that the longitude could also be calculated. * This type of navigation only worked at night and in clear weather which was a great disadvantage. * It was not until the 20th century that  ground-based radio navigation systems  were introduced. Some are still in use today. * GPS is a satellite radio navigation system, but the first systems were ground-based. * They work in the same way as does GPS: users (receivers) calculate how far away they are from a transmitting tower whose location is known. When seve ral towers are used, the location can be pinpointed. * This method of navigation was a great improvement, yet it had its own difficulties. An example of such a system is LORAN. * Each tower had a range of about 500 miles and had accuracy good to about 250 meters. * LORAN was not a global system and could not be used over the ocean. Because ground based systems send signals over the surface of the earth, only two-dimensional location can be determined. * The altitude cannot be calculated so this system could not be applied to aviation. The accuracy of such systems could be affected by geography as well. The frequency of the signal affected accuracy; a higher frequency would allow for greater accuracy, but the user would need to remain within the line of sight. * The first global navigation system was called OMEGA. It was a ground-based system but has been terminated as of 1997. * Timeline of GPS Development * Late 1960s, concept development. * Early 1970s, program funding and establi shment of a Joint Program Office within the Department of Defense. * December 1973, proposal for GPS approved by the Defense System Acquisition and Review Council (DSARC). * Mid-1970s, ground testing of the GPS concept. February 22, 1978, launch of the first GPS satellite. * 1989, Magellan Corporation introduces the first hand-held GPS receiver. * 1991, detection and fix of a major a glitch that slowed progress. * January 1991, military use of GPS in Operation Desert Storm in Iraq. * December 1993, declaration of Initial Operational Capability (IOC) by the U. S. Secretary of Defense. * May 2, 2000, SA is turned off by presidential directive; inexpensive civilian GPS receivers increase their horizontal accuracy from â€Å"no worse than† 100 meters to 15-25 meters. * Oct 1, 2005 First Modernized GPS Satellite with improved accuracy. . SEGMENTS OF GPS GPS uses radio transmissions. The satellites transmit timing information and satellite location information. The system can be se parated into three parts: i. Space segment ii. Control segment iii. User segment Connection of three segments, i. Space Segment * The space segment consists of the satellites themselves. * According to the  United States Naval Observatory, there are currently 27 operational GPS satellites about 11,000 miles up in space. * This constellation (see Figure 2 below) provides between five and eight GPS satellites visible from any point on the earth.The Space Segment * It takes each satellite about twelve hours to orbit the earth. There are six orbital planes with at least four satellites in each plane. * The orbits are tilted to the  equator  of the earth by 55 ° so that there is coverage of the  Polar Regions. * The satellites continuously orient themselves to ensure that their  solar panels  stay pointed towards the sun, and their  antennas  point toward the earth. * Also each satellite carries 4  atomic clocks. ii. Control Segment * The control segment is a group of ground stations that monitor and operate the GPS satellites. There are monitoring stations spaced around the globe and one Master Control Station located in Colorado Springs, Colorado (see Figure 3 below). * Each station sends information to the Control Station which then updates and corrects the navigational message of the satellites. * There are actually five major monitoring systems, the figure below does not include the Hawaiian station. * The stations constantly monitor the orbits of the satellites and use very precise radar to check  altitude, position and speed. * Transmitted to the satellites are  ephemeris  constants and clock adjustments. The satellites in turn, use these updates in the signals that they send to  GPS receivers. The Control Segment iii. User Segment * This part consists of user receivers which are hand-held or, can be placed in a vehicle. * All GPS receivers have an  almanac  programmed into their computer, which tells them where each satellite is at any given moment. * The GPS receivers detect, decode and process the signals received from the satellites. * The receiver is usually used in conjunction with computer software to output the information to the user in the form of a map. As the user does not have to communicate with the satellite there can be unlimited users at one time. * The user requires a GPS receiver in order to receive the transmissions from the satellites. * The GPS receiver calculates the location based on signals from the satellites. * The user does not transmit anything to the satellites and therefore the satellites don't know the user is there. * The only data the satellites receive is from the Master Control Station in Colorado. * The users consist of both the military and civilians. 3. Applications of GPS Today, GPS has a wide variety of applications and GPS is finding its way into cars, boats, planes, construction equipment, movie making gear, farm machinery and even laptop computers. * The most o bvious application for GPS is satellite navigation in vehicles, aircraft and ships. * It allows anyone with a GPS receiver to pinpoint their speed and position on land, air or sea, with incredible accuracy. * Drivers can use in-vehicle portable navigation devices to follow a route, find detours around traffic problems and with additional software receive traffic alerts and warnings on safety camera locations. GPS is used for tracking devices; people can pinpoint any object on the earth. For example, GPS vehicle tracking systems or GPS fleet tracking systems can point out where their stolen vehicle is or where their ship sails at present. * Main uses of GPS technology are as follows: a) Location †The first and foremost palpable application of GPS system is the simple determination of a position? or location; Navigation † b) The primary design of GPS tracking system was to provide navigation information or ships and planes; c) Tracking â€Å"With the accurate data provide d by the system, monitoring mobile objects or people is not difficult task anymore; d) Mapping â€Å"GPS can help in creating maps and models of everything in the planet. Mapping the earth had never been an easier task; e) Timing† GPS satellites carry highly accurate atomic clocks, and GPS tracking devices here on the ground when synchronized with those in the satellites are themselves atomic accuracy clocks providing accurate time. * There are many applications for military in GPS, * The military utilizes GPS in land, marine, and airborne navigation. In addition, GPS satellites are equipped with sensors to monitor and detect the donations of nuclear weapons. * Navigation is the main function of GPS with uses in all branches of the military. * Some examples are; photo reconnaissance, low-level navigation, target acquisition, command and control, en route navigation, and missile guidance. * Although GPS was designed for military use, civilian use of the navigation technology h as dramatically increased with the advent of affordable, portable GPS receivers and the ability to increase the accuracy of civilian GPS readings. A major use of GPS is for surveying and mapping, including land, marine, and air borne surveying, local and global deformation monitoring, and geodetic control. * Applications in transportation and communication and include automotive navigation aids, with an automated display of the vehicle position on an electronic map. This is particularly useful for emergency vehicles and search and rescue missions. * Monitoring the location and movement of vehicles such as taxis, trucks, and boxcars can also be achieved using GPS. Recreational activities have also become a large market for low-cost, portable receivers. Boating, backpacking, biking, and horseback riding are a few of the activities whose participants use fairly inexpensive, relatively low accuracy GPS receivers. * GPS is also available for other uses: hikers and ramblers can use GPS re ceivers to ensure they are following their chosen route and to mark rendezvous points along the way. * While gamers can take part in geocaching, a kind of treasure hunt for the digital age, which uses precise GPS signals to help the players track down a hidden stash. The emergency services, for instance, can use GPS not only to find their way to an incident quicker than ever before but also to pinpoint the location of accidents and allow follow-up staff to find the scene quickly. * This is particularly useful for search and rescue teams at sea and in extreme weather conditions on land where time can be a matter of life or death. * Scientists and engineers also have applications for GPS receivers, in scientific experiments, and in monitoring geological activity such as earth tremors, earthquakes and volcanic rumblings. They can use strategically positioned GPS devices to assist them in tracking climate change and other phenomena. Fundamentally, GPS can now be used to produce very acc urate maps. * GPS is a term that most commonly conjures up images of vehicle navigation systems, space-age satellite technology, and interactive maps for outdoors-types and sportsmen as well as below usages, * Know where children are using services from companies like uLocate Communications. * Keep track of elderly members of your family, so that they don’t wander off alone. * Plan a road trip around interesting points of interests, landmarks, campsites, diners, etc. Get emergency road side assistance at a touch of a button from the vehicle, so you can get help exactly where and when people need it. * Keep a visual journal and bookmark collection of your favorite hot spots, sceneries, and points of interests that may not be listed in any travel guide. * Find lost pets easily using collars with built-in GPS. * Feel safer with cellular phone emergency calls, so emergency person can pinpoint your location once you make an emergency call. * Track your luggage, laptops, and anythi ng of importance while traveling. Track and find family, friends in a crowded concert, graduation, or any social gathering. * When going on a vacation, feel free to separate from group for a while to venture on your own based on your own interests and find them later on with your GPS enabled device- even in an unfamiliar place. * Creative and educational uses of GPS; * Stay physically active and fit by playing Ray Gun! A locational based cell phone game based on GPS technology. * Become more cultured, make global friends, and learn about the world playing Geocache, a global GPS based treasure hunt. GPS boosts productivity across a wide swath of the economy, to include farming, construction, mining, surveying, package delivery, and logistical supply chain management. * Major communications networks, banking systems, financial markets, and power grids depend heavily on GPS for precise time synchronization. Some wireless services cannot operate without it. * GPS saves lives by preventi ng transportation accidents, aiding search and rescue efforts, and speeding the delivery of emergency services and disaster relief. GPS is vital to the Next Generation Air Transportation System (NextGen) that will enhance flight safety while increasing airspace capacity. * GPS also advances scientific aims such as weather forecasting, earthquake monitoring, and environmental protection. * GPS use to determine a position from measurements of distances is known as triangulation  (not  triangulation, which involves the measurement of angles). * GPS  receivers  receive satellite signals; they do not transmit or bounce signals off the satellites. GPS Systems are a passive, receive-only system, GPS Systems can support an unlimited number of users, both military and ivilian. * GPS system provides a 24 hour per day global coverage. GPS systems are an all-weather system which is not affected by rain, snow, fog, or sand storms. * GPS use to measure distances to four or more satellites simultaneously and knowing the exact locations of the satellites (included in the signals transmitted by the satellites), the receiver can determine its latitude, longitude, and height while at the same time synchronizing its clock with the GPS time standard which also makes the receiver a precise time piece.