An historical perspective on this surveying process for (levelling Essay

An historical perspective on this surveying process for (levelling survey) - Essay Example Most of the older versions were bulky and involved tedious measurements and data collection. In addition, the telescopes were low-powered as compared to newer versions that are more powerful. Later on, William Grant, an English civil engineer developed the dumpy level, which was more compact and portable. Its disadvantage is the requirement of shorter sights, which means that one has to make several sights. Surveyors used precise level designs, which had a micrometer adjustment to raise or lower the line of sight and an extremely precise spirit level tube, in large leveling projects that demanded accurateness. Even so, the automatic level revolutionized leveling because it guarantees that the line of sight remains horizontal after leveling the instrument. It is less tedious because it only requires to be leveled once, and the tripod needs minor settling. The laser level is a newer version, which projects a visible beam that is noticeable by a sensor on the leveling

A Paper on Apprenticeship in Chemical Industries Essay Example for Free

A Paper on Apprenticeship in Chemical Industries Essay I would like to acknowledge and extend my heartfelt gratitude to the following persons who have made the completion of this summer project: Our college, METAS ADVENTIST COLLEGE, for giving this opportunity. My college mentor Mr. D. Mukherjee Sir for his vital encouragement and support. Reliance industries ltd. , India’s world renowned corporate house for giving me a wonderful platform to undergo this summer project. Mr. Himanshu Bhatt (HOD), for his good leadership and leading me to the right places. Mr. Suresh Lachhwani, HR Manager for his understanding and assistance. Mr. Geyal Bhatt,HR manager for his constant reminders and much needed motivation. Mr. Vijay Shethna, HR Manager for his guidance. Mr. Naman Buch Mr. Giriraj Mistry for their valuable support and help throughout my project. Most especially to my family and friends. And to God who made all things possible COMPANY PROFILE The Reliance Group, founded by Dhirubhai H. Ambani (1932-2002), is Indias largest private sector enterprise, with businesses in the energy and materials value chain. Groups annual revenues are in excess of USD 27 billion. The flagship company, Reliance Industries Limited, is a Fortune Global 500 company and is the largest private sector company in India Backward vertical integration has been the cornerstone of the evolution and growth of Reliance. Starting with textiles in the late seventies, Reliance pursued a strategy of backward vertical integration in polyester, fibre intermediates, plastics, petrochemicals, petroleum refining and oil and gas exploration and production to be fully integrated along the materials and energy value chain. The Groups activities span exploration and production of oil and gas, petroleum refining and marketing, petrochemicals (polyester, fibre intermediates, plastics and chemicals), textiles and retail. Reliance enjoys global leadership in its businesses, being the largest polyester yarn and fibre producer in the world and among the top five to ten producers in the world in major petrochemical products. The Group exports products in excess of USD 15 billion to more than 100 countries in the world. There are more than 25,000 employees on the rolls of Group Companies. Major Group Companies are Reliance Industries Limited (including main subsidiaries Reliance Petroleum Limited and Reliance Retail Limited) and Reliance Industrial infrastructure Limited. RELIANCE AT A GLANCE This is the story of a company with a vision of how it grew from being a small trading unit to be ranked among the top 50 emerging market companies in the world. It is the story of how a company helped place India firmly on the world industrial scenario. Taking with a family, a growing family that includes collaborators, suppliers, customers, employees and the largest based in the country. It is the story of how company’s vision has extended to include newer challenges, new goals and most of all it is a story of a company where the â€Å"Growth is Life†. He (Mr. Dhirubhai Ambani) made a beginning by setting up a company viz. Reliance Commercial Corporation. â€Å"Reliance† means reliability, which is the main principle of any business and we believe that this success in business lies in the principle. He created an empire of Reliance in the various fields such as PETROCHEMICALS, POLYMERS, TEXTILES AND PETROLEUM. The expert team of the technocrats of the World Bank has come to conclusions that reliance textile unit is the top most quality conscious textile unit among the developed countries. Reliance Commercial Corporation went public in the year 1971. In the next few years the company made a massive investment exceeding 40,000 cores of rupees in the industrial areas of petroleum, Gas, Chemicals, Textile, Special Economic Zones and life sciences and established supremacy in diverse industrial areas which took the Reliance group to the peak of Industrial areas. History of Reliance – Hazira Reliance Industries Ltd, Hazira started in 1988. RIL, Hazira is one of the flagship companies of reliance group. It is largest integrated Petrochemicals and polyester complex of India. It dealt with various commodities including Nylon and Rayon. Eight years later it started the manufacturing of synthetic fabrics in February 1996. Eight years later it is started with the manufacturing of synthetic fabrics under the brand name of â€Å"Vimal† in textile mills at Naroda. In three years Reliance establish itself as the largest textile group in the country. The Reliance Industries Ltd, Hazira Manufacturing Division at Hazira near Surat in Gujarat is situated in 750 acres land on the banks of river Tapti. The land when procured was very low and marshy and required extensive site development including 7 million cubic meter of soil filling to raise the ground level upto 6ft. In order to protect the environment and avoid ecological disaster, conventional methods were employed to pump out the river sand for hydraulic filling. The marshy soil with load bearing capacity called for extensive pilling work to be carried out. In an unprecedented construction activity around 18,000 piles were driven for the first phase in about 6 months time. Reliance adopted the unique concept of implementing the Phase 1 down stream plants at Hazira with imported raw material (Ethylene) and intermediates (Ethylene Dichloride, EDC) to ensure completion and commissioning of the plants in 24 months time. Reliance is the first complex in the world to starts operations based on imported Ethylene, British Petroleum followed then. Ethylene unloading terminal is built in collaboration with LT and LGA of Germany. Ethylene storage is one of the largest in the world. It has 2 tanks with uble wall protection and concrete wall outside as an advance safety feature Contribution to the economy Reliance Group revenue is equivalent to about 3. 5% of India’s GDP. The Group contributes nearly 10% of the country’s indirect tax revenue and over 6% of India’s export. Reliance is trusted by an investor family of over 3. 1% million-India largest. Abbreviations and acronyms AITT All-India Trade Test AOCP attendant operator (chemical plant) API active pharmaceutical ingredient ATI advanced training institutes. ATS Apprenticeship Training Scheme BTC basic training centre cGMP current good manufacturing practices CTS Craftsmen Training Scheme DCS distributed control system DGET Directorate General of Employment and Training GDP gross domestic product HOCL Hindustan Organic Chemicals Limited HRD human resources development HRM human resources management ITC industrial training centre ITI industrial training institute MITI model industrial training institute NAC National Apprenticeship Certificate NSCI National Safety Council of India NCVT National Council of Vocational Training. PLC programmable logic controller RD research and development RIC related instruction centre RIL Reliance Industries Limited SCVT State Council for Vocational Training SHE safety, health and environment SOP standard operating procedures SSI mall-scale industry VET vocational education and training INTRODUCTION OF CHEMICAL INDUSTRIES The chemical industry is a base of modern society. It is huge, one of the largest industries in the world. As societies and economies grow, so does the chemical industry. It is of strategic importance to the sustainable development of national economies. The world chemical industry employs an estimated 14 million workers and accounts for about 10 percent of national GDP in developed countries. World trade in chemicals reached a record US$700 billion, and the industry is still growing. The chemical industry in Western Europe shows steady growth, with annual averaged growth of over 4 per cent. The Asian chemical industry shows an increase reaching almost two-digit growth every year. The chemical industry keeps improving our standard of living and provides many of the essentials that our society needs. The chemical industry produces more than 70,000 products. It is a highly capitalized industry. Much of the manual work has been replaced by automation, but significant parts of the operation still rely on human input. Workers’ skills are therefore crucial to the stable production and growth of the industry. The aim of this study is to explore in depth some practices of vocational education and training (VET) in the chemical industry in India, which is one of the leading chemical producers in Asia. Overview of the Chemical Industry in India The chemical industry is one of the oldest industries in India. It not only plays a crucial role in meeting people’s daily needs but also significantly contributes to the industrial and economic growth of the country. In 2004, the total sales of the Indian chemical industry were about US$28 billion, or about 2 per cent of global chemical sales, which stand at about US$1. 7 trillion. It is the third largest in Asia and ranks at 12th in world chemical production. Some statistics on the contribution of the Indian chemical industry to the national economy are given below: The Indian chemical industry at a glance in 2005 Total sales: US$32 billion. The chemical industry constitutes: – 7. 5 per cent of India’s total GDP; – 10 per cent of India’s total exports; and – 12 per cent of industrial production in India. Unionized chemical workers account for 17 per cent of the total unionized workforce (or about 1 million unionized workers in the chemical industry). 20 per cent of excise and import duty collection The Indian chemical industry is highly fragmented. The primary cause of the fragmentation is due to the Government’s corporate licensing policies, allowing various sizes of chemical firms in order to address the supply and demand gap of chemical products. The sectoral classification of the Indian chemical industry in 2004 is given in figure 1. The dyestuff sector is one of the important segments in the chemical industry in India, which is closely related with other chemical sectors. The textile industry is the largest consumer of dyestuffs, nearly 80 per cent of total dyestuff production. While in the 1950s, India imported dyestuff, the country’s dyestuff sector has grown into a very strong industry and has become a major foreign currency earner. India has emerged as a global supplier of dyestuff and dye intermediates, in particular reactive, acid, vat and direct dyes. Fertilizers and pesticides played an important role in the â€Å"Green Revolution† of the 1960s and 1970s. But the consumption of pesticides in India has been decreasing, and is now lower than any other developing country. India now turns to be an exporter of agrochemicals, showing an impressive growth in the last five years. In 2004, fertilizers accounted for about 18 per cent of India’s total chemical production. Indian chemical industry: Sectoral classification, 2005 Fertilizers; 18% Man-made fibres; 16% Pharmaceuticals; 15% Organic chemicals; 15% Soap toiletries; 11% Polymers; 6% Inorganic chemicals; 8% Paints dyes; 5%. Pesticides; 3% Other chemicals; 3% National framework of vocational education and training (VET) Introduction In 1947 India was independent. In the early 1950s, India launched a five-year plan with massive industrializing drives to stimulate workers to acquire high skills. To meet this end, the Directorate General of Employment and Training (DGET) in the Union Ministry of Labour initiated the Craftsmen Training Scheme (CTS) by establishing about 50 ITIs for imparting skills in various vocational trades to meet the increasing skilled workforce requirements for the advancement of technologies and the industrial growth of the country. VET is a concurrent subject of both central and state Governments in India. VET-related matters, such as the development of training schemes, training policies, training standards, training procedures, organization of trade tests and issuance of certifications, are the responsibility of the central Government, whereas the implementation of training schemes largely rests with state Governments. The central Government created the National Council of Vocational Training (NCVT), a tripartite body representing central Government, employers and trade unions. Similarly, the State Council for Vocational Training (SCVT) was established at the state level, with the same purposes as the NCVT. At the national level, at present there are two main vocational training initiatives, which are the CTS and the ATS. 1 The Government and chemical companies have dual responsibility for providing workers with training under the Apprentices Act, 1961. Craftsmen Training Scheme (CTS) Objectives The objectives of the CTS are: 1. To ensure steady flow of skilled workers in all industrial/service sectors; 2. To raise the quality and quantity of industrial production by systematic training of workers; and 3. To reduce unemployment among the youth by equipping them with suitable skills for industrial workers. Salient features of the CTS Training is imparted in 50 engineering and 48 non-engineering trades through the industrial training institutes (ITIs) and the industrial training centres (ITCs) located throughout the country. The period of training varies from one to three years. The entry qualification varies from 8th to 12th class completed students, depending on the requirements of trade. The training institutes have necessary infrastructural facilities. These institutes are required to conduct training courses as per the training curriculum decided by the NCVT. All-India Trade Tests (AITTs) are conducted in January and July every year by the DGET. After the completion of the training at the ITIs and ITCs, trainees must appear in the All India Trade Tests. National Trade Certificates will be awarded to those who pass the tests. The Certificates are recognized by the central Government for the purpose of recruitment at the central Government and the state-owned corporations. About 70 per cent of the training period is allotted to practical training and the rest to theoretical training relating to trade theory, calculation and science, engineering, social studies including environmental science and family welfare. Broad-based modular training is offered in four central model industrial training institutes (MITIs). This training offers an advantage of re-orienting the training modules as per the changing skill requirements in the industry. Trades related to the chemical plant operators. The trades related to chemical plant operators, the period of training and their entry qualifications under the CTS are summarized in table 1. Table 1. Trade, period of training and entry qualifications for chemical plant operators under the CTS Trade Period of training Entry qualifications Maintenance mechanic(chemical plant) 2 years Passed 10th class examination with physics, chemistry and mathematics under 10+2 system of education or its equivalent. Instrument mechanic (chemical plant) (a) 2 years (b) 6 months. Passed 10th class examination under 10+2 system of education with physics, chemistry and mathematics as one of the subjects or its equivalent. Passed B. Sc. with physics and chemistry. Attendant operator (chemical plant) (a) 2 years (b) 6 months Apprenticeship Training Scheme (ATS) With the growing tempo of planned economy giving rise to increased industrial activity both in the public and the private sectors. Systematic trained manpower is vital for Industrial development and productivity. Apprenticeship training is the most important programme for training skilled workers for these industries. India is one among the very few countries having a comprehensive and systematic Apprenticeship Training Scheme. In order to regulate and control of training the Apprenticeship Act of 1850 was enacted. Later on Parliament considered it necessary to enact a more comprehensive Act as the old Act if 1850 was found quite inadequate and so instead of just amending it, the new Act containing more detailed provision was enacted on the unanimous acceptance of recommendations of Shiva Rao Committee in 1961. Subsequently Apprenticeship Rules were framed for smooth implementation of the Act in 1962 and it was enforced with effect from 1963. Its scope was extended in 1973 to cover Engineering Graduates and Diploma holders. At present 254 specified groups of Industries are brought under the purview of Act 137 trades are designed under the apprenticeship Act. The ATS is operated under the Apprentices Act, 1961. The law requires all companies to provide apprentice training to entry-level workers. Firstly, we will briefly discuss the aims and the background of the Act, followed by the discussion concerning the ATS. BRIEF OBJECTIVES OF THE APPRENTICESHIP ACT 1961 ARE : (i)To regulate the programme of training of apprentices in the industry so as to confirm to the prescribed syllabi, period of training etc prescribed by the Central Apprenticeship Council, and (ii)To utilize fully the facilities available in the industry for imparting practical training with a view of meeting the requirements of skilled workers in the Industries. TRAINING OF TRADE APPRENTICES CONSISTS OF : 1. Basic Training 2. On the job training or Shop floor Training. 3. Related Instructions. INTRODUCTION. The Apprenticeship Act, 1961, come into force with effect from Ist March, Craftsman Training was proposed to be imparted under the Industrial Conditions on the shop floor. PURPOSE OF THE APPRENTICESHIP ACT, 1961. The Apprenticeship Act, 1961provides for the regulation and control of training for Apprentices in the country. This Act has been enacted in order to regularise the programme of their practical training and to ensure fully utilisation of the available training facilities. The Apprenticeship Training Scheme has two fold objectives namely :- ( a )Maximum utilisation of training potential to relieve unemployment and ( b )To give more intensive training to the Apprentices so as to bring their level of skill to entertain specified standards. Evolution of the Apprentices Act, 1961 The National Apprenticeship Scheme started in 1959 on a voluntary basis. The Apprentices Act was enacted in 1961 and promulgated on 1 March 1962. Initially, the Act envisaged training of trade apprentices. The Act was amended in 1973 to include training of graduates and diploma engineers as â€Å"graduate† and â€Å"technician† apprentices, respectively. The Act was further amended in 1986 to bring it within its purview the training of the 10 + 2 vocational training system as â€Å"technician (vocational)† apprentices. Administration of the Apprentices Act, 1961 The responsibility of administering the Apprentices Act, 1961, lies in the DGET. The DGET is also responsible for implementation of the Act with respect to trade apprentices in the central Government through the undertakings and departments. This is done through six regional directorates of apprenticeship training located at Kolkata, Mumbai, Chennai, Hyderabad, Kanpur and Faridabad. State apprenticeship advisers are responsible for the implementation of the Act at the state level. In addition, the Department of Education in the Union Ministry of Human Resources Development (HRD) is responsible for the implementation of the Act with respect to graduate, technician and technician (vocational) apprentices. This is done through four boards of apprenticeship training located at Kanpur, Kolkata, Mumbai and Chennai. Under the Act, the chemical industry is included in the categories of manufacture of basic chemicals and chemical products and manufacture of rubber, plastic, petroleum and coal products. APPRENTICESHIP TRAINING SCHEME (ATS) The Central Apprenticeship Council is a responsible organ to the ATS. The Council advises the central Government on designing the policies and prescribing the standards and principles in respect of the ATS. It is a tripartite organ. The Union Minister of Labour is the Chairperson of the Council and the Minister of State for Education is the Vice-Chairperson. COVERAGE The apprenticeship training is obligatory on the part of employers in public and private establishments; they must have the requisite training infrastructures, as laid down in the Act. In 2005 nearly 18,000 establishments engaged in the apprentice training, of which 254 companies or groups of companies in the chemical industry were covered by The Apprentices Act. For the attendant operators in the chemical plant, chemical companies must hire one apprentice trainee for every ten workers, excluding non-skilled workers. QUALIFICATIONS AND RECRUITMENT OF TRADE APPRENTICES. A person male or female not less than 14 years of age is qualified for being engaged as Apprentices. The entry educational qualifications for the Apprentice vary from 8th class or equivalent matric with mathematics and Ph/Chem/Biology/ English as prescribed by CAC. The apprentice before engagement should also satisfy such standards of physical fitness as prescribed. The recruitment of apprentices is the responsibility of the employers . Employers can seek the assistance of Employment exchanges, Industrial Training Institutes, Directorate of Technical Education and Industrial Training, Apprenticeship section, Placement section or advertisement through press can be recruited in the month of Feb/Mar or Aug/Sept of every year against the assessed vacant seats. The apprentices recruited during March/September shall complete their apprenticeship training during either of these two months and this subsequently helps them to appear in the All India Trade Tests of Apprentices held in the months of April and October every year without any idol period between the completion date of training and the dates of All India Trade Tests. The establishment can recruit trade apprentices from either of the following categories 1. Passed out trainees of Industrial Training Institutes. 2. Freshers possessing minimum educational qualifications. BENEFITS TO WEAKER SECTIONS While recruiting apprentice employer has to ensure that scheduled castes/ scheduled tribes, minorities, physically handicapped and other weaker sections of the society get fair deal and are engaged as prescribed. CONTRACT OF APPRENTICESHIP Every person or if he/she is a minor his Guardian shall have to execute a contract of apprenticeship with employer in the prescribed form, which has to be registered with the concerned Apprenticeship Advisor. The Apprenticeship training will be imparted in pursuance of this contract. The employer and the apprentices shall carry out their obligations under this contract. If where the contract of apprentice is terminated through failure on the part of the employer to carry out the term of contract and condition ( as notified under apprenticeship rules 6), he shall pay to apprentice compensation as prescribed. In the event of premature termination of contract of apprentice for failure on the part of apprentice to carry out the term and condition of contract ( as notified under Apprenticeship Rule 1991 ). The surety at the request of apprentices hereby guarantor to the employer the payment of such amount as determined by the State Apprenticeship Advisor and towards the cost of training. The liability of surety is limited to amount equal to the three month stipend last drawn and with interest at 12% per annum. BASIC TRAINING AND RELATED INSTRUCTION The period of basic training is most of the cases is either one year or two years. Apprentices who have undergone institutional training of one or two years in I. T. Is are not required to under go basic training. The time to be spent on related instructions during this period is 7 hours/ week i.e. one day per week. Where an employer employs in his establishment to 250 or more workers the entire responsibility for imparting basic training to apprentices is the responsibility of the employer himself. In case an employer in his establishment less than 250 workers, he shall have to bear only 50 percent of the cost of the basic training, the other 50 percent is borne by the Government. As regards Related Instructions, it is imparted at the cost of Government. Employer is re-imbrued related instruction charges at the rate of Rs. 50 per apprentices per month, when he arranges to impart related instructions. SHOP FLOOR OR ON THE JOB TRAINING RELATED INSTRUCTIONS. The remaining period of Apprenticeship which in most of cases is one year or two years is on the job/shop floor training and it will be the entire responsibility of the responsibility of the employer whether he employs less than 250 workers in his establishment. Several employers may join together to form training-co-operatives for the purposes of providing on the job (practical) Training related instructions. Related Instructions will be imparted during this period also at the cost of the Government. The training will be according o the standards prescribed by the Government in consultation with the Central Apprenticeship Council or as laid down in the prescribed syllabi. OBILIGATION OF EMPLOYERS. The employer shall provide the apprentice with the training in the trade in accordance with the provisions of the Apprentices Act and the Rules made thereunder and in terms of the contract of Apprenticeship. If he is not himself qualified in the trade, he shall ensure that a duly qualified is placed in charge of the training of Apprentices. He shall look after the health, safety and welfare of Apprentices. If personal injury is caused to an apprentice by an accident arising out of in course of his training as an apprentices, his employer shall be liable to pay compensation in accordance with the provisions of the workmens compensation Act. An employer shall pay stipend to every apprentice during the entire period of apprenticeship training. The minimum rates of stipend are as follows :- First Year Rs. 820/- per month Second Year Rs 940/- per month Third Year Rs 1090/- per month Fourth Year Rs 1230/- per month Employer can pay any higher rates of stipend to attract better candidates . Apprentices shall not receive any Bonus or incentive money. Hostel accommodation if available may be provided to the Apprentices but this not obligatory under the Act. OBLIGATION OF APPRENTICE Every apprentice shall learn his trade conscientiously and diligently. He shall attend practical and related instruction classes regularly and shall carry out all lawful orders of his employers and superiors in the establishment. In the matter of conduct and discipline the apprentice shall be governed by the rules and regulations applicable to workers in the trade in the establishment. He will be a trainee and not a worker and shall not take part in any strike etc. He shall also carry out his obligations under the contract of Apprenticeship. HOURS OF WORK,LEAVE ETC. The weekly and daily hours of work of an apprenticeship shall not exceed the following:- Daily: Not more than 8 hours (includes the time spent on related instructions). Weekly : Total number of hours per week shall be 42 to 48 (including the time spent on related instructions. ) Trade apprentices during the third subsequent years of apprenticeship shall work for the same number of hours per week as the workers in the trade in the establishment in which the trade apprentice is undergoing apprenticeship training. No apprentice shall be engaged on training between the hours of 10 P. M and 6 A. M. or required to work overtime except with the prior approval of the Apprenticeship Advisor. An apprentice shall be entitled to have casual,/medical and extra-ordinary leave as per leave rules of the establishment. If no proper leave rules exist in the establishment the apprentice shall be entitled to total 37 days leave of different types i. e. casual 12 days, medical 15 days extra-ordinary 10 days. Grant of such leave shall be subject to the following conditions:- a)That every apprentice engaged in an establishment which works for 5 days in a week(with a total of 45 hours per week) shall put in minimum attendance of 200 days in a year out of which one sixth namely 33 days shall be devoted to related instructions and 167 days to practical training. b) That every apprentice engaged in an establishment which works for 5 1/2 days or 6 days in a week shall put in minimum attendance of 240 days in a year out of which one sixth namely 40 days shall be devoted to related instructions and 200 days to practical training. In case an apprentice could not put in minimum period of attendance or could not complete his essential part of training for circumstances beyond his control, his period of training could be extended for a period of up to six months under Apprenticeship Act rule 5(2). Employer has to continue to pay the stipend for the extended period of training. FINAL TRADE TEST At the end of their training the apprentices are trade tested by the National Council Of Vocational Training . These All India Trade Tests under the Apprentices Act 1961are held twice a year some time in April and October. Every apprentice who passes this test is awarded National Apprenticeship Certificate which has been recognized by the Central and State Governments for the purposes of appointments in subordinate posts and services. EMPLOYMENT ON COMPLETION OF APPRENTICESHIP TRAINING. It shall not be obligatory on the part of the employer to offer any employment to an apprentice nor shall it be obligatory on the part of the apprentice to accept an employment under the employer on successful completion of training unless it is specifically provided in the contract of Apprenticeship. SEAT ASSESD/ SEAT UTILISED AS ON 31. 12 . 2005 |S. NO. |SEAT ASSESD |SEAT UTILISED | | |PUBLIC SECTOR |PRIVATE SECTOR |TOTAL |PUBLIC SECTOR |PRIVATE SECTOR |TOTAL | |1. |2541 |2821 |5362 |1779 |1330 |3109 | The role of the chemical industry in the national VET framework Chemical companies take the following roles and initiatives as their commitments to the national vocational education system: a) To deliver basic and practical training for apprentices in the industry by the enterprise, with the whole cost borne by the enterprise; b). To appoint  the experts from these training centres as members of the curriculum committee at the national level to draft the curricula for the Craftsmen and Apprenticeship Training Programme; c) To appoint the experts from these training centres as examiners and paper setters for the Craftsmen, Apprenticeship and Instructor Training Programmes; and d) To appoint the experts from the training centres as members of advisory committees, such as the Central Apprenticeship Council, the NCVT, the State Apprenticeship e) Council and the SCVT, as well as advisory committees of ITIs and ATIs. The companies on their own fund their in-house and external training programmes for their employees. Liberalization of the Indian chemical market and VET When liberalization hit the Indian chemical industry in the early 1990s, most of the chemical companies – regardless of the number of employees – were affected by a massive drive of cost reduction due to increased competition stemming from globalization. Before liberalization arrived in the chemical industry, the Government of India devised protective schemes to protect its industry and domestic market. In fact, the chemical industry was one of the major forces urging the Government to take protective measures. The rationale was that if the industry were not protected, it would have been wiped out, causing a loss to India’s exchequer. Under the protected market, chemical companies produced only enough to make minimum profits. The Government restricted the production capacity through corporate licensing. Hence, there was no incentive for chemical companies to improve the quality of product, reduce production cost or replace outdated machines and equipment with state-of the- art high-tech production systems. Improving workers’ skills in order to increase productivity had been barely considered. Once workers were employed by chemical companies, they received initial training but nothing further. Liberalization and the substantial reduction of customs tariffs in 1991 due to globalization shocked the manufacturing sector, in particular the chemical industry. Globalization resulted in the closing down of many small and medium-sized chemical firms in India. To cope with emerging globalization, chemical companies needed to change their business manners and business practices. Cost-cutting was the only way for them to survive in a keenly competitive globalized market. Chemical companies also took drastic measures to reduce workers as an inst.

The Marxist Hamlet Essay -- Essays on Shakespeare Hamlet

The Marxist Hamlet In his article "'Funeral Bak'd Meats:'   Carnival and the Carnivalesque in Hamlet," Michael D. Bristol mingles Marxism and Bakhtin's notion of double discoursed textuality into an unique reading of Shakespeare's drama as a struggle between opposing economic classes.   Bristol opens with a two paragraph preface on Marxism, highlighting Marx's own abnegation of Marxism:   "Marx is famous for the paradoxical claim that he was not a Marxist" (Bristol 348).   While he acknowledges some of the flaws inherent in Marxist criticism, Bristol uses the introductory paragraphs to assert the "enormous importance" of "the theory of class consciousness and class struggle" which Marxist theory includes (349).   Having prepared readers for a discourse whose foundation lies upon "the most fundamental idea in Marxism," Bristol recasts Hamlet as a class struggle.   Ã‚  Ã‚  Ã‚   A strange, mutli-faceted mingling pervades Bristol's argument, and, according to his thesis the drama of Hamlet as well.   According to Bristol, two contrasting texts, two opposing social worlds, flow past one another in the drama, forming a strange suspension "of grief and of festive laughter" (350).   This odd juxtaposition of opposites becomes the basis for Bristol's introduction of the carnivalesque.   The echoes of Carnival within Hamlet, according to Bristol, ceaselessly evolve throughout the play until they reach their most perfect representation in the grave-diggers' scene of the fifth act.   Bristol assigns Carnival a function that immensely strengthens his thesis:   "Carnival opens up alternative possibilities for action and helps to facilitate creativity in the social sphere" (351).   Bristol's discussion of Carnival expands in order to include the theories ... ...istol concludes his article by explaining the ultimate end of the Carnivalesque, "the dissolution, and finally the extinction of identity, the annihilation of the individual in the historical continuum" (365).   The bodies of the festival-makers, the court of Hamlet, lie on the stage like "slaughtered 'meat'" (364).   Bristol concludes that the second culture, or the second language, of Carnival within the drama of Hamlet, supplies an alternate reading for the drama by "uncrowning the shifting rationales used to explicate political intrigue," by transforming the play into a struggle between social classes as expressed by the carnivalesque (365).   The doubleness of Hamlet, the mingling of tragedy and the comic, sheds new light on the drama as an ambivalent and grotesque Carnival which diametrically contrasts the power and propriety typically associated with the play.

Hcs/455 Health Care Policy; the Past and the Future Hiv Aid in Women

HIV/AIDS in Women HCS/455 HIV/AIDS in Women HIV and AIDS medically known as Human Immunodeficiency Virus (HIV) and Acquired Immune Deficiency Syndrome (AIDS) are spreading within the United States among women and young girls at an astounding rate. It is imperative that women and girls comprehend the issues, data, and trends associated with living with these diagnoses. December 2010, one in four individuals living with a medical diagnosis of the HIV infection within the United States was women (CDC, 2013).The percentage of HIV cases in 1985 was at 8%, and rose to 25% by the end of 2010 (CDC, 2013) HIV/AIDS diagnosis in women represent over half of all adults living in the United States with one of these medical conditions (Kaiser Family Foundation, 2007). Transmission of HIV/AIDS in Women The epidemic and rate of transmission of HIV/AIDS is continually growing within the United States and the impact it has on women is profound. The main source of transmission of HIV/AIDS in women is t hrough heterosexual intercourse.According to the statistics from the Kaiser Family Foundation HIV/AIDS transmission has increased to 31% in 2005 from 3% in 1985 (Kaiser Family Foundation, 2007). Women between the ages of 13 to 19 are 50% more likely to acquire the diagnosis of HIV/AIDS. The increased number of young women diagnosed with HIV has resulted in more women with the diagnosis of AIDS between the ages of 24 and 44. This means most women received her HIV diagnosis at a very young age (Kaiser Family Foundation, 2007).African American women with HIV/AIDS The numbers have increased at a very high rate in African American women diagnosed with HIV/AIDS. The diagnosis of HIV/AIDS elevated in women of African American decent dwelling in the United States (Kaiser Family Foundation, 2007). However, the Centers for Disease Control and Prevention (CDC) estimated the year ending in 2010, that women of color diagnosed with HIV/AIDS decreased (CDC, 2013). There was a time that HIV infecti on was one of the prominent causes of demise among African American omen between the ages of 25 to 34 and third with African American woman aged 34 to 44 residing in the United States. . The African American women diagnosed in 2005 were 20 times more than White women (Rose, Sharpe, Raleigh, Reid, Foley, and Cleveland, 2008). The health care industry is attempting to obtain a solution to the increased incidents of HIV/AIDS in women of color as well as the lack of medical care. Policy Recommendations by the CDC to revamp guidelines associated with HIV testing to promote this as a product of routine health care prevention (CDC, 2013).The CDC recommends that every woman receive routine HIV screenings no matter the age, and every pregnant woman within her third trimester (Kaiser Family Foundation, 2007). Signing the Affordable Care Act by President Obama affords HIV/AIDS patients to obtain early treatment and preventative care. Another positive attribute of the Affordable Care Act is tha t health insurance companies cannot deny care to patients for any pre-existing condition, so women will obtain treatment even though the condition is pre-existing (Sharp, Khaylis, Kamen, Lee & Gore-Felton, 2010). ConclusionThe women and young girls who live with HIV and AIDS (AIDS) spread at an astounding rate within the United States. It is imperative that women and girls understood the issues, data, and trends associated with living with those diagnoses. By December 2010, one in four individuals was living with a medical diagnosis of the HIV within the United States was women (CDC, 2013). The percentage of HIV cases in 1985 was at 8%, and rose to 25% by the end of 2010 (CDC, 2013) HIV/AIDS diagnosis in women represented over half of all adults living in the United States with one of these medical conditions (Kaiser Family Foundation, 2007).References CDC. (2013). Centers of Disease Control and Prevention. HIV Among Women http://www. cdc. gov/hiv/topics/women/ Kaiser Family Foundat ion. (2007). Women and HIV/AIDS in the United States. Retrieved from http://www. kaiseredu. org/Tutorials-and-Presentations/Women-and-HIV-in-the-US. aspx Rose, M. , Sharpe, T. , Raliegh, K. , Reid, L. , Foley, M. , & Cleveland, J. (2008). An HIV/AIDS crisis among African American women: a summary for prevention and care in the 21st century.Journal of Women's Health (15409996), 17(3), 321-324. Retrieved from EBSCOhost. Sharp, S. , Khaylis, A. , Kamen, C. , Lee, S. , ; Gore-Felton, C. (2010). A Review of Psychosocial Factors that Facilitate HIV Infection among Women Living in Canada ; the United States: Implications for Public Health Policy. Women's Health & Urban Life, 9(2), 63-79. Retrieved from EBSCOhost.

Engage In Personal Development With CYP Essay

Unit 3: Engage in Personal Development in Health, Social Care or Children’s and Young People’s settings 1: Understand what is required for competence in own work role 1.1 Describe the duties and responsibilities of own work role. As a Teaching Assistant, I have many different roles and responsibilities which mainly involve around holding paramount the welfare and safety of children and young people, their progress, development and well-being. It is my responsibility as an employee to follow the codes of practice and ensure that I continue to update my training requirements and techniques. Staff must uphold policies, procedures, rules and work alongside the teacher and other professionals to assist in preparation, information sharing and delivery of sessions, meetings, resources, information and progress. It is also important as a TA to build trusting professional relationships with children, young people and their families/guardians as well as colleagues and other agencies involved, whilst still ensuring to follow confidentiality and data protection policies. My Key Responsibilities are to work under the guidance of teaching staff/SLT and within an agreed system of supervision, to implement agreed work programmes with individuals/groups, in or out of the classroom. This could include those requiring detailed and specialist knowledge in particular areas and will involve assisting the teacher/instructor in the whole planning cycle and the management/preparation of resources. Level 3 TA’s may also supervise whole classes occasionally during the short-term absence of teachers. (3 days maximum per absence). The primary focus is to maintain a productive, well-structured working atmosphere with students being fully engaged and on task. In providing cover supervision, Teaching Assistants will need to respond to questions and generally assist pupils to undertake set activities. Specific Duties and Responsibilities Pupil Support To support pupils development and promote independence in a safe, secure, challenging environment employing strategies to recognise and reward achievement of self-reliance To support the learning of individuals and groups of pupils as identified through curriculum planning and to act as a role model, having high expectations of behaviour, effort and attainment To  focus on individual pupils as directed or when needs dictates To work with other staff to develop and implement the IEBP’s and the subsequent monitoring To encourage pupils to interact and work co-operatively with each other and adults. To observe, record and support the development and progress of pupils in order to identify individual needs and difficulties and to feed back to pupils in relation to their progress and achievement To promote the inclusion and acceptance of all pupils within the classroom To meet the social, emotional, behavioural and learning needs of the pupil according to a pupil’s Individ ual Education/Behaviour Plan whilst encouraging independence wherever possible. To monitor pupil’s attendance and behaviour To promote and facilitate learning To support preparation of lessons/tasks/activities To use data on attendance, behaviour and attainment to inform teachers planning To evaluate data on attendance, behaviour and attainment to develop specific learning programmes for pupils Teacher Support To plan with teachers the daily/weekly programme of lessons, activities and events in order to support pupils and adjust lessons/work plans as appropriate Occasional supervision of the class in the course of short term absences of teachers, focusing on maintaining good order and to keep pupils on task under the guidance of teaching staff and within an agreed system of supervision To liaise with other professionals to ensure an appropriate and stimulating learning environment (eg. Display work) To set out, prepare, use and tidy equipment To promote and encourage home school partnerships To assist on home school liaison visits To listen, support and discuss issues sensitively with parents and carers under the teacher’s/instructor’s supervision and to participate in feedback sessions/meetings with parents To monitor and evaluate pupil’s responses to learning activities through observation and planned recording of achievement against pre-determined learning objectives To provide objective and accurate  feedback and reports as required to the teacher on pupil achievement, progress and other matters ensuring the collation and availability of appropriate evidence To be responsible for keeping and updating records as agreed with the teacher, contributing to reviews of systems/records as required In class, to undertake marking of pupils work as agreed with the teacher and accurately record achievement/progress To administer and assess routine tests and assist in the invigilation of exams/tests as agreed with the teacher To provide general clerical support, e.g. administer coursework, produce worksheets for agreed activities, etc. To work within an established discipline policy in order to anticipate and manage behaviour constructively, promoting self-control and independence. Curriculum Support To prepare, plan and manage specific activities/teaching programmes, adjusting activities according to pupils’ responses/needs To help drive the school improvement plan To set out and prepare equipment indoors and outdoors To implement local and national teaching strategies, and make effective use of opportunities provided by other learning activities to support the development of skills in literacy and numeracy To support the use of ICT in learning activities and develop pupils’ competence and independence in its use To help pupils access learning activities through specialist support To determine the need for, prepare and maintain general and specialist equipment and resources School Support To promote the policies and ethos of the school, e.g. personal and social and to promote positive values, attitudes and good pupil behaviour, dealing promptly with conflict and incidents in line with established policy and encouraging pupils to take responsibility for their own behaviour To display pupils work to reflect their achievement To supervise pupils on outings and visits as required To attend staff meetings as required To be aware of and comply with policies and procedures relating to child protection, behaviour management, health, safety and security and to refer all concerns to the leadership team To treat all information relating to a  pupil as strictly confidential, and to be aware of and comply with school policy and practice To be a proactive member of the school team To establish constructive relationships and communicate with other agencies/professionals in liaison with the teacher in order to support the achievement and progress of pupils To provide appropriate guidance and supervision and assist in the training and development of staff as appropriate To undertake planned supervision of pupils’ out of school hours learning activities To attend relevant courses and learning activities in order to update knowledge as required To take opportunities to develop areas of individual/personal interest and expertise and to use these to advise and support others or to organise specific projects 1.2 Explain expectations about own work role as expressed in relevant standards In my setting, all policies and procedures are kept in the main office and are available to view on request. I am aware of all current legislation and I have read and understand my Company’s policies and procedures and follow them at all times. It is my responsibility to read and uphold all policies and keep up to date with any changes or amendments that may arise. I always work in a professional manner and ensure all information is kept up to date, and confidential by following the confidentiality and data protection policy and not discuss any information about children, their families and sensitive information about school matters to anyone unless there is an appropriate reason to do so. When I feel there could be a possible safeguarding issue with any child/young person, I know what to do and who to refer it to (STL46, STL48). I would write a form for initial concern and pass on any information I have to the Safeguarding Officer. Following the health & safety policy I record any accidents in the relevant accident book and log it on the schools monitoring system (sleuth). When an accident such a concussion or feeling unwell, a phone call home is made to notify the parent/carer of their child’s situation. Throughout the day I check the equipment, furniture and resources are safe for students to use before they come into the setting and report any hazards/faulty equipment to  the appropriate person and log it in the repairs book as soon as possible. The first aid box situated in the first aid cupboard on the main coridoor opposite the Head teacher’s office. First aiders are made known to all staff by First Aid Procedure Posters around the school. . I feel I am equipped with the skills to deal with arising situations accordingly. All members of staff, visitors and parents/carers a required to sign in and out in the book located in the office area. Supply members of staff, workmen, governors, parents/carers and professionals from external agencies also need to sign in and out and if they leave the premises. Visitors are asked to bring formal identification and need to hold an enhanced CRB to be allowed access the building. My school aims to maintain high standards of healthy eating, making sure the children have healthy options and we also provide hot meals, which caters vegetarians as well. All students get free school meals. Working in an Alternative Provision School (Formally a PRU) I assist students with various abilities in all classes and can deal with challenging behaviour on a daily basis. I also assist students with special educational needs such as ASC, ADHD, ODD or mental illness . I have been trained in Team Teach and PRICE de-escalation and positive handling techniques (STL37. STL39, STL41). I am aware of what to do in most circumstances, and the correct reporting/recording procedures to follow. I frequently attend new courses with outside agencies, a lot through my role at school, to widen my knowledge of strategies and approaches such as ASC Awareness courses, child protection, behaviour management, fire safety, Alcohol, drug and solvent abuse, violence reduction, safe guarding, emotional and disability awareness etc. In regards to relevant standards, I encourage all students to interact and work co-operatively with others (STL20) and engage in all activities and also support the inclusion and acceptance of all students within the setting (STL19). I promote the development of students through literacy and numeracy sessions, talking, reading newspaper and magazines, discussing national  issues and encourage students to share their views in these matters. This engages students to appreciate each-others opinions and views and work as a team to achieve set goals. I try to incorporate maths equations into everyday situations to encourage the students to reinforce their learning outside the classroom (STL25, STL33, STL26. As a Teaching Assistant, I am expected to support the teacher, to be reliable and build a good relationship with the children/young people in my care, helping them gain positive social and communication skills and encouraging them to achieve the best of their ability in their learning (STL20, STL24). It is important that I conduct myself in the correct manner within the school and use appropriate actions and language to my specific audience. Children and young adults can pick up behavioural traits and values from the people around them and can often mirror others actions. I try to remain professional at all times and act appropriately (STL20). My role as a Teaching assistant is to assist in enhancing children and young people’s knowledge base so they can grow in all aspects of their development. I differentiate my strategies and provide different levels of work for specific students with both lower, or higher abilities (STL34, STL38, STL40, STL44). If I know a child/young person in my class is weak in certain areas such as their literacy or numeracy or even concentration, I know when to change my level of support so they feel able to communicate their ideas effectively and are confident in the task set. Maintaining positive relationships with students helps me in my role as you get to know what levels of assistance students will need. For example, I know if I have students X, Y & Z in my class, X having dyslexia, Y having ADHD. I am aware that these particular students can get anxious when faced with a big task and/or lots of writing. I write down instructions for these students before the lesson and break them down into small and simple steps. I will then wait for the student to be far enough into the task before giving another instruction. For student Z, being on the gifted and talented scheme in previous mainstream schools. I can find a more in depth and higher level equivalent of the task and check it over with the teacher before handing it to the student (STL23, STL24, STL34). I work alongside my teacher and have daily meetings and share ideas and suggestions that I have with regards to the running of the class, for example ideas for lesson plans, displays for students work and projects (STL16, STL21, STL23, STL24, STL28, STL31). I also provide input, with documented evidence, for behaviour, numeracy and literacy targets and plans (STL30). As practitioners, we need to work as a team with other staff members and parent/carers in order to support the student and promote learning so that they will express their ideas and views and be able to voice these to a group. This will help them thrive to succeed and feel confident in doing so (STL45, STL47). As well as working with my own class teacher I can be asked to go and support other staff in a different subject. I am expected to adapt very quickly to the environment and needs of the other class group and be aware of the lesson objectives and outcomes and I am always collecting and updating my file of lesson pla ns and tasks for such occasions. (STL28, STL62) 2.1 Explain the importance of reflective practice in continuously improving the quality of service provided Reflection means focusing on how you interact with colleagues, students, and the environment. It means thinking about how you could have done something differently, what you did well, what you could have done better. How you can improve what you have done and what would work better next time. Reflecting on your practice will allow you to obtain a clearer picture of your own behaviour and a better understanding of your strengths and weaknesses. By doing this you can then take appropriate future action, continually improving your skills and approaches. Practitioners must review the key elements of effective practice to understand what effective practice looks like. They need to create a self-development plan and reflect on their work. If an employee doesn’t have a standard of work or the standard is unclear, then it is difficult for them to know what or how or when they should be doing it. The absence of standards makes it impossible for an employee to effectively monitor their own performance. If work standards don’t exist, then things are open to personal interpretation and this can lead to conflicting viewpoints. If some colleagues work to lower standards, it can affect the work of others. It’s  important to seek feedback from colleagues to identify what is working well, identify areas for improvement and development. To show that you can continuously improve your practice with constructive feedback and show that you are able to learn and listen to others. Reflecting and improving your own practice will help meet the needs of the individuals and to enable you to develop new strategies and approaches. 2.3 Describe how own values, belief systems and experiences may affect working practice Everyone has different values, beliefs and preferences. What you believe in, what you see as important and what you see as acceptable is an essential part of who we are. The way in which we respond to people is linked to what you believe in, consider important and what interests you. People react positively to people who share the same values and possibly less warmly to people who have different priorities. When you develop friendships, it is natural to spend time with people who share your interests and values. However, the professional relationships you develop with people you support are another matter. As a professional, you are required to provide the same quality of support for all, not just for those who share your views and beliefs. This may seem obvious, but knowing what you need to do and achieving it successfully are not the same thing. Working in any sector, you are bound to come across people whose views you do not agree with, and who never seem to understand your point of view. When there is a clash between your views and those of the people you are working with, you need to make the right responses. Awareness of differences, your reaction to them and how they affect the way you work is a crucial part of personal and professional development. If you allow your own preferences to dominate your work with people, you will fail to perform to the standards of the Codes of Practice for child care workers set out by the UK regulating bodies. The Codes of Practice require child care workers to respect and promote people’s individual views and wishes. Your own view may cause conflict with others or could help you understand others views and help improve communication with others. 3.1 Evaluate your own knowledge, performance and understanding against relevant standards As a practitioner I follow a number of codes of practice. Working with children and young persons, I have set responsibilities and work to the principals of the sector and codes of confidentiality. These responsibilities are to ensure to meet learning needs of a child, Provide an environment that is warm, welcoming and stimulating, Work with parents/carers, colleagues and other agencies. To work as part of a team that provides a quality service for both children/ young people and parents/carers. I believe I have a good understanding and knowledge base of what is expected for effective practice in my role. I am always updating this by training from internal and external agencies of various courses such as safe guarding, behaviour management, updating and amending policies, updating and sharing pupil information, how to record and analyse data. I regularly familiarise myself with updated policies and procedures and also participate in peer mentoring activities with other colleagues to improve personal practice. I work on a ‘Plan, Record and Review’ system. I think this is important to help improve my own practice. It helps me notice my strengths and weaknesses. This also helps when doing activities where you can see what event went well and what did not, how I could do things differently which may allow you to handle a situation differently in the future. It is good to get a second perspective of your performance as other colleagues could perceive situations in a different way to yourself. Getting feedback from my teacher is always helpful as they can inform me of what I did will and what possibly could be improved. I am also always learning from my own experiences which benefits me in my personal development. I believe I am able to maintain positive relationships with both staff and students which aids me to p romote positive outcomes in learning and well-being for all. 4.1 Identify sources of support for planning and reviewing on own development I get support and feedback from my subject teacher, line manager and other colleagues. I attend performance appraisals and have regular meetings with my head teacher, line manager and teams of colleagues to discuss progress. My schools ‘Peer Mentoring System’ for staff helps us all reflect on own and others practice methods and gain and share new ideas and strategies. It helps us see how different styles, approaches and strategies can benefit different audiences and activities, while widening our understanding and  knowledge base. I work closely with my class teacher who gives me daily support in maintaining and improving my own practice and teaching me new skills on the job. 5.1 Evaluate how learning activities have affected practice I have had lots of training to help me deal with situations within my role appropriately. Working with children, young people and adults, you cannot guarantee that if a strategy worked in a situation before, that it will work again. This is why reflective practice and ongoing training will help you deal with barriers that may arise. I have been fortunate enough to gain essential training on the job and with outside agencies to broaden my approaches and strategies. Having training in behaviour management, positive handling and de-escalation techniques, I know that a ‘hands on’ approach is a last resort within my setting but am confident in knowing when and how to use my TEAM TEACH training and when not to. I feel I am able to use de-escalation techniques in most situations and I am always learning and progressing my strategies and knowledge from experiences. The learning needs of my students can differ in their preferred learning styles and by using a blended learning approach it is possible to provide learning experiences that meet the learning needs of all members of the group. In planning lessons it is important not only to consider what is being taught and how but also where. In order to facilitate the feeling of an inclusive group a teacher may take into account the physical learning environment and if possible alter it to support inclusivity. Where appropriate this may be as simple as moving the desks from theatre style to cabaret or horse shoe style to encourage group communication and ensure all students can view or access their teacher equally. By arranging seating in such a way as to create clear sight lines and simple social communication a teacher will allow students to form this social bond to facilitate learning. If students progressed quickly through an activity and then begun to get bored and wandering, it would be obviou s that the task was too easy and not really suitable or beneficial for that student or group or they need another task to complete. Therefore you would need to try and make it more engaging and stimulating, perhaps by making it more difficult or time-consuming so the students really have to work hard to complete it. If the activities are  taking longer than expected and you can see that the students are really struggling, things again would need to be addressed. Most of my classes are mixed ability groups so I differentiate work to suit their ability and can simplify or choose higher grade material to accommodate for higher and lower ability students. On the other hand if a task is too hard for students, they can become frustrated and lash out as they don’t want to fail. Not providing engaging and stimulating activities could also cause other issues such as disengagement, behavioural issues or leaving the room as the student has finished the task set. It is all about knowing your audience where possible. You also have to be prepare for every eventuality and be ready for forthcoming events. I always plan extension task for my lessons to keep my students engaged while others catch up. In my setting I deal with a high percentage of students with ADHD or ODD so am confident in dealing with challenging behaviour and de-escalating situations. I believe giving the students a choice of how to complete tasks makes them feel more empowered and in control of their options. I regularly discuss with students what the point of the task set is and how this will help them make progress. The students can then see that the task isn’t pointless. If students are frustrated I will try and talk them through the task or give them a few minutes to calm down and collect themselves outside. I work in partnership with my class teacher and take it in turns to swap and ‘present a new face’ when needed in volatile situations. It is not always possible to achieve what you intended in a situation. As long as you know where you did achieve something positive, what you did well, what you could have done better and what will be your next step in resolving a situation then you can always learn from it and rectify it. Maintaining positive relationships is a big part in helping with conflict resolution and maintain open lines of communication with students, parents/carers and other staff members will help put in place strategies and plans for progress and improvement and also aid in encouragement to succeed. I partake in pupil conference meetings and writing individual educational and behavioural support plans for students under my supervision. This helps staff members in knowing a student’s strengths and weaknesses as well as triggers, likes and dislikes etc. National Standards taken from ; https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/239935/NOS-SUPPORT_for_supporting_teaching_learning.pdf

Disorders of the heart essays

Disorders of the heart essays The cardiovascular system is an elaborate network that performs 2 major tasks. Firstly it delivers oxygen and nutrients to body organs and secondly it removes waste products of metabolism from tissue cells. The major components of the heart are a hollow muscular pump and a circulatory system of large and small elastic vessels that transport blood throughout the body. The heart is the central organ of the cardiovascular system and it is located between the two lungs in the middle of the chest, although two-thirds of the heart lies to the left of the breastbone and one-third to the right. The adult heart is approximately the size of two clenched fists and it is shaped like a cone, weighing between 7 to 15 ounces depending on the size of the individual. The human heart is divided into four chambers - the right atrium and the right ventricle and the left atrium and the left ventricle. The walls of the chambers are made up of myocardium muscle that contracts rhythmically under the stimulation of electric currents. A wall of muscle called the septum separates the left and right atria and the left and right ventricles from each other. (See Appendix 1a) Blood returning from the body through the venous system enters the heart through the right atrium, where it collects and is then pumped to the right ventricle. Each time the right ventricle contracts, it propels the blood which is low in oxygen content into the lungs where it is enriched with oxygen. Pulmonary veins return the blood to the left atrium, which then contract and send it to the left ventricle. The left ventricle, the main pumping chamber of the heart, ejects the blood through the aorta into the major circulatory network. Because it delivers blood to the entire body, this ventricle works much harder than any of the other chambers of the heart. As a result its walls can be more than half an inch thick which can be two or three times thicker than the right ventricle. Blo...

How Write What You Know Helps You Find a Target Market

How Write What You Know Helps You Find a Target Market How "Write What You Know" Helps You Find a Target Market When she was 26, Fiona MacBain  moved to Tunisia and  ran a watersports base near Sousse with her local husband (more about that at fionamacbain.com). She returned to the UK with her 6-month old daughter in 1999 and eventually settled in Inverness, where she lives with her husband and children. In this article, she talks about  turning her memoir into fiction and how "write what you know" can be a sales tool  when marketing your book.When I was twenty-nine I wrote a memoir. It was about the events that led to me returning to the UK a penniless single mother after spending two years running a watersports base on a beach in Tunisia.I sent it to agents and although a couple showed initial interest, nothing came of it; they did not think there was a sufficient market for the book or enough popular interest in Tunisia. It was my first taste of literary agent rejection.The other Facebook ad was targeted at women across the UK with an interest in Tunisia. The results were phenomenal ; I was astonished at how Facebook managed to track people so specifically. I was inundated with comments and messages from women who, like me, had been married to Tunisian partners, and many other regular holiday makers with a love of the country. Several people commented that they had been drawn to the book because of their experiences of Tunisia - and in this respect, having a blog which covered my own personal experiences of the country was helpful. It gave readers an insight into my life, which generated a personal connection and added interest in my book. It also enabled to me to sell my novel on the back of articles that chronicled my life in Tunisia.The importance of connecting with readers as an indie authorA word of caution is that managing the ads was time-consuming. I replied to every comment, every message,   and managing the ads became a full-time job for the two months they ran. My phone was permanently a few inches from my face; I was walking into lamp-posts, burn ing dinner, and neglecting my children as I replied and chatted with readers. I also didn’t do a shred of writing during that period.Still, the boosted Facebook posts highlight one of the advantages for an indie author: with the help of specific targeting on social media you can connect with readers who have a specific interest that your book meets - books that people wouldn’t typically find in a bookshop. Through Facebook, niche markets are directly available and many readers seem to enjoy the personal contact with the author that social media can provide.Writing fiction based on the old â€Å"write what you know† adage has been a successful and enjoyable experience. My time living in Tunisia gave me first-hand knowledge with which to create setting, places, and characters in a way that was unique and authentic. Most of the research for my novel came from trips down memory lane - and using Facebook, I managed to find a host of readers who seemed to enjoy take that trip with me.Fiona will be doing a reading of "Daughter, Disappeared" on February 3rd at Waterstones, Covent Garden as part of their "Novel London: An Evening of Contemporary Fiction Event"! More information here."Daughter, Disappeared" is available on Amazon in paperback and on Amazon Kindle!Have you lived an experience that made you uniquely qualified to write a book? Have you gone through the process of turning a memoir into a work of fiction? Share any thoughts or questions for Fiona in the comments below!

A Brief History of the Chinese Yuan Currency

A Brief History of the Chinese Yuan Currency Literally translated as the peoples currency the renminbi (RMB) has been the currency of China for over 50 years. It is also known as the Chinese yuan (CNY) and by the symbol  ¥. For many years, the renminbi was pegged to the U.S. dollar. In 2005, it was officially unpegged and as of February 2017, had an exchange rate of 6.8 RMB to $1 U.S. dollar. The Renminbis Beginnings The renminbi was first issued on December 1, 1948, by the Chinese Communist Partys Peoples Bank of China. At that time, the CCP was deep into the civil war with the Chinese Nationalist Party, which had its own currency, and the first issuance of the renminbi was used to stabilize Communist-held areas which assisted in a CCP victory. After the defeat of the Nationalists in 1949, Chinas new government addressed the extreme inflation that plagued the old regime by streamlining its financial system and centralizing foreign exchange management. The Currencys Second Issue In 1955, the Peoples Bank of China, now Chinas central bank, issued its second series of the renminbi that replaced the first at a rate of one new RMB to 10,000 old RMB, which has remained unchanged since. A third series of RMB was issued in 1962 which used multi-color printing technology and used hand-engraved printing plates for the first time. In this period, the RMBs exchange value was unrealistically set with many western currencies which created a large underground market for foreign exchange transactions. With Chinas economic reforms in the 1980s, the RMB was devalued and became more easily traded, creating a more realistic exchange rate. In 1987, a fourth series of RMB was issued featuring a watermark, magnetic ink, and fluorescent ink. In 1999, a fifth series of RMB was issued, featuring Mao Zedong on all notes. Unpegging the Renminbi From 1997 to 2005, the Chinese government pegged the RMB to the United States currency at about 8.3 RMB per dollar, despite criticisms from the United States. On July 21, 2005, the Peoples Bank of China announced that it would lift the peg to the dollar and phase in a flexible mechanism of exchange rates. Following the announcement, the RMB was reevaluated to 8.1 RMB per dollar.

Internship Essay Example | Topics and Well Written Essays - 750 words

Internship - Essay Example In addition, the communication goal entails having proficient skills in the written materials that I pass on to other departments. It is vital that this goal was achievable. This regards the fact that it possessed direct and achievable procedures in attaining its proficiency. In building the same, it was the same to build on a feasible rapport with the employees and mangers. This became the fundamental idea in highlighting the vital strategies in enhancing communication. This relates to the idea that communication is vanity without a core rapport with the partners in the same. The goal was to make the employees friends. In this sense, I could articulate proper responses and communication to fellows. To begin with, proper listening skills were vital accompaniment of communication. This occurred from the realization that individuals pay attention to those who conduct the same (Buhler 78). This means that communication was a means to achieving other objectives of affectivity in relationships. Listening was essential for manifesting caring nature in the conversations. More essentially, daily conversations contributed to enhancing relations and communication skills. The practical way of achieving the same pertained to asking relevant questions. In addition, gratitude was an essential way of engaging others in building one’s communication skills. Since the HR department dealt with employees’ welfare, it was vital to express appreciation for their work. This was an essential way of creating response scenarios with employees. More essentially, it was vital to express appreciation in amiable ways. This pertained to avoidance of sarcasm in the same scenarios. In close relation to the same, expression of empathy helped build communication platforms with employees. It creates mutually benefitting scenarios for constructive communication. Additionally, humor was a superb skill of enhancing communication. It was an

Popular Culture Media The Production of Popular Culture ( See Essay

Popular Culture Media The Production of Popular Culture ( See questionsessay thesis below) - Essay Example Retro presents history as an essential entity presented in a historical way giving historical references while reviving associated trends acts in conditions that comes under the conditions of discontinuity, rupture, and multiplicity. The boost in consumerism through retro vision and philosophy is because of the synchronous understanding that the retro would present the past as inspiration and bringing back the realities of life in a reflection. Though there is nothing like historic or authentic but is powerful enough to present the whole as a fusion of old and new. The aspects that are selected from the past are only positive. This position is not too concerned with the diversity within retro but looks at the various manifestations separately. The extreme swinging of retro of the present would led to the emergence of for instance from 1950s ladylike style with its prim to pretty look in the mid-1990s would help in bein

Dell Essay Example | Topics and Well Written Essays - 3250 words

Dell - Essay Example Although Dell produces equipment which could be attractive to almost any one seeking computers for home or business use, comparative products from suppliers like HP are often more attractive in terms of price, design or features which means that Dell’s product line up often fails in comparison without discounts or special offers. Dell might be able to play with its perceived image of reliability and dependability to ensure that it becomes and remains the top player in the computer industry. It can also offer multiple operating systems and more choices to its buyers to make the product line more attractive overall (LaGesse, 2007). Dell, from a company formed in a dorm room with just $1,000, has come a long way to being one of the most admired and richest companies in the world (Fortune, 2006). Early on in its history it managed to give the image of being a giant while it was running as a small firm (Chozich, 2005). As a company it has managed to give the IBM, HP, Compaq, and many others stiff competition by selling individual computers that are assembled from custom ordered components. Its business philosophy was to sell directly to the customers, which enabled the company to closely interact with the clients and helped the clients in understanding their own requirements with needs analysis (Berfield, 2006).

History paper Essay Example | Topics and Well Written Essays - 750 words - 1

History paper - Essay Example On the other hand, Bulgarians acted in a manner preserving the lives of the Jews. They persecuted, tortured and harassed the Jews living in Bulgaria, but they never killed them. There are various testimonies recorded that portray the brutality of the Polish community. On 5th April 1945, Wasersztajn recorded a testimony before the Jewish History Commission reporting on the war against the Jews living in Jedwabne (Zimmermann 70). According to Wesersztajn, about 1,600 Jew lived in Jedwabne before the war. After the war, only about seven Jews survived because they were saved by a Polish woman who resided in the vicinity. According to Wesersztajn, the Germans entered Jedwabne on the 23rd June, 1941. Two days later, local bandits, composed of Polish population started an anti-Jew pogrom. The following day, the local priest requested the Polish population to stop the pogrom as the German fight against the Jews was not for the Polish population. Although this stopped the pogrom, the local Po les did not sell foodstuffs to the Jews. On 10th July 1941, the Germans issued an order for the destruction of the Jews (Zimmermann 71). However, although the Germans gave the order, the Polish hooligans carried out this order using horrifying methods. On the same day, a meeting was held to deliberate on how the Jews would be murdered. With the support of the mayor Karolak, they decided to destroy all the Jews in Jadwabne. According to other witnesses, the war begun on the 10th of July, following the convocation of the adult Polish males in Jedwabne town hall. Mayor Karolak and Sabuta ordered the Jews along with the Poles to gather at the town hall for some cleaning duty (Zimmermann 73). Although she did not gather with the other Jews at the town hall, she had screams of a young boy who was beaten to death. The Poles gathered with clubs, knifes and other tools of war while Jewish took brooms and other tools used for cleaning. In addition, the Polish vigilant groups ensured that the Jews were not able to escape from Jadwabne. On the other hand, Bulgarians were not willing to bend to the evils of the Nazi Germans. Majority of the Jews living in Bulgaria survived as the Bulgarians refused to surrender the Jews to the German Death camps. However, they lost property and many of the Jews were imprisoned. In the Bulgarian labor camps, the Jews were tortured, maimed, persecuted and harassed. Despite this hostility, the Bulgarians did not murder the Jews. However, in 1941 the Bulgarian parliament passed a bill that had numerous restrictions on the Jews living in Bulgaria. They were not allowed to vie for any office in parliament, serve in the military, work in government offices, own rural land and marry or cohabit with Bulgarians. In addition, they had limited access to education and medical facilities. In spite of these, the Bulgarians did not participate in the killings of the Jews. Before the war against the Jews, the Jewish community significantly dominated variou s regions in terms of religion, culture and economic welfare. A majority of the Polish population supported the Nazi Germans on their hatred towards the Jews. The Germans ordered for the preservation of one family member in the Jewish family (Zimmermann 73). However, the Poles decided to kill all the Jews that lived in Poland. Although the Bulgarians looked at the Jews with suspicion, they did not fully support the Germans on the issue concerning the Jews. Therefore, the Jews in Poland were persecuted and killed while those in

A report based on an international HRM case study Essay

A report based on an international HRM case study - Essay Example Moreover, an analysis of recruitment as well as training policies of both of these societies has been performed. Furthermore, payment and reward procedure as well as structure are indentified in both of these societies. All these analyses will assist the HRM of the company in determining the best location among a particular Scandinavian country and the US in relation to cultural values as well as recruitment and training process along with payment and rewards. Table of Contents Executive Summary 2 Table of Contents 3 Introduction 4 Cultural Values 5 Recruitment and Training 9 Payment and Reward 13 Recommendations and Conclusion 14 References 16 Introduction An electronics company is planning to establish a manufacturing plant. The company develops electronics to be utilised by the mobile phone industry worldwide. Moreover, the company is required to decide the suitable location for setting up its manufacturing plant. The company has planned to develop its manufacturing unit either in the United States of America (USA) or in a Scandinavian country which comprises Norway, Denmark, Sweden as well as Finland. As a Human Resource Manager (HRM) of the company, decisions are required to be proposed for better implementation of HR polices as well as practices. Furthermore, with better HR policies as well as practices, local employees of these two regions will be managed as well as be recruited for effective performance of the company. Globalisation and advancement of technology have increased competition in the global market. Moreover, with intense competition, HRMs of companies have acquired an important place to perform business operations both at national as well as in international markets in an effective manner (Edward & Rees, 2007). Furthermore, HRMs of companies are required to be managed efficiently as well as channelize in the right procedures to operate business operations with effectiveness (Kondalkar, 2007). Human Resource Management (HRM) provides policies as well as procedures for managing as well as directing employees in order to accomplish goals of a company effectively. HRM of the companies are involved with recruiting as well as selecting appropriate individuals for performing business operations of in an efficient manner (Harzing & Pinnington, 2010). Moreover, with effective HRM policies as well as procedures, employees of companies are facilitated with better training facilities as well as are motivated towards improving their performance (Johnson, 2009). The report will emphasize on the cultural values of the societies discussed i.e. Scandinavia and the USA in terms of especially employment practices. Moreover, recruitment practices to be followed by the company as well as the extent of training facilities required to be provided to the employees of these countries will also be recognised through the report. Furthermore, the most common payment as well as reward systems prevalent in the USA and in Scandinavian countries will also be observed. The report based on the overall assessment will emphasize on determining the most suitable location for establishing the manufacturing plant for the electronics company. Cultural Values The US is multicultural society where people of the society believe in equality. The US comprises varied races as well as cultures. Moreover, the culture of the country believes in ethnicity as well as the country is considered to be the third largest country

History paper Essay Example | Topics and Well Written Essays - 750 words - 1

History paper - Essay Example On the other hand, Bulgarians acted in a manner preserving the lives of the Jews. They persecuted, tortured and harassed the Jews living in Bulgaria, but they never killed them. There are various testimonies recorded that portray the brutality of the Polish community. On 5th April 1945, Wasersztajn recorded a testimony before the Jewish History Commission reporting on the war against the Jews living in Jedwabne (Zimmermann 70). According to Wesersztajn, about 1,600 Jew lived in Jedwabne before the war. After the war, only about seven Jews survived because they were saved by a Polish woman who resided in the vicinity. According to Wesersztajn, the Germans entered Jedwabne on the 23rd June, 1941. Two days later, local bandits, composed of Polish population started an anti-Jew pogrom. The following day, the local priest requested the Polish population to stop the pogrom as the German fight against the Jews was not for the Polish population. Although this stopped the pogrom, the local Po les did not sell foodstuffs to the Jews. On 10th July 1941, the Germans issued an order for the destruction of the Jews (Zimmermann 71). However, although the Germans gave the order, the Polish hooligans carried out this order using horrifying methods. On the same day, a meeting was held to deliberate on how the Jews would be murdered. With the support of the mayor Karolak, they decided to destroy all the Jews in Jadwabne. According to other witnesses, the war begun on the 10th of July, following the convocation of the adult Polish males in Jedwabne town hall. Mayor Karolak and Sabuta ordered the Jews along with the Poles to gather at the town hall for some cleaning duty (Zimmermann 73). Although she did not gather with the other Jews at the town hall, she had screams of a young boy who was beaten to death. The Poles gathered with clubs, knifes and other tools of war while Jewish took brooms and other tools used for cleaning. In addition, the Polish vigilant groups ensured that the Jews were not able to escape from Jadwabne. On the other hand, Bulgarians were not willing to bend to the evils of the Nazi Germans. Majority of the Jews living in Bulgaria survived as the Bulgarians refused to surrender the Jews to the German Death camps. However, they lost property and many of the Jews were imprisoned. In the Bulgarian labor camps, the Jews were tortured, maimed, persecuted and harassed. Despite this hostility, the Bulgarians did not murder the Jews. However, in 1941 the Bulgarian parliament passed a bill that had numerous restrictions on the Jews living in Bulgaria. They were not allowed to vie for any office in parliament, serve in the military, work in government offices, own rural land and marry or cohabit with Bulgarians. In addition, they had limited access to education and medical facilities. In spite of these, the Bulgarians did not participate in the killings of the Jews. Before the war against the Jews, the Jewish community significantly dominated variou s regions in terms of religion, culture and economic welfare. A majority of the Polish population supported the Nazi Germans on their hatred towards the Jews. The Germans ordered for the preservation of one family member in the Jewish family (Zimmermann 73). However, the Poles decided to kill all the Jews that lived in Poland. Although the Bulgarians looked at the Jews with suspicion, they did not fully support the Germans on the issue concerning the Jews. Therefore, the Jews in Poland were persecuted and killed while those in

OI wk 5 Essay Example | Topics and Well Written Essays - 500 words

OI wk 5 - Essay Example The company also targets schools and universities as a market for their products. Despite being a leader in soft drinks industry, the PepsiCo Company has been faced by stiff competition from other firms such as the Coca Cola Company. This has made it necessary for PepsiCo to adopt innovative strategies to ensure that their products continue to reach the desired market. This stems from the realization that it is important for the company to come up with innovative ways to reach the target market in a highly competitive market. The success of PepsiCo can be attributed to their ability to target new markets. PepsiCo has been known for its niche marketing. Market niche innovation refers to the ability of the company to open up new markets using the existing technology (Von Stamm, 2003). In earlier years the company targeted the black community as a market for their products. The company also targeted different communities and came up with strategies to reach this target markets. As a result of their innovative marketing, PepsiCo was able to raise sales in the targeted communities. At present the company continues to come up with more innovative ways to reach the desired market. These include a redesigning of the Pepsi cans to have a design that included more than 30 different backgrounds for each can. This is an example of the innovation that is carried out by PepsiCo to help in achieving growth and success. The PepsiCo Company is driven by the market share in reaching it niche market. This has made it easier for the Company to identify the proper channels of distributions for their products. To enable the Company to attain a larger market share, the company has developed distribution channels that allow it to reach its entire target market. The company has also expanded the distribution channels through globalization. In addition, the PepsiCo Company has reached to a wider market through the use of proper and targeted promotions. The company has also been able to

Accounting Regulations Essay Example for Free

Accounting Regulations Essay Accountant Responsibilities By: Jennifer Koppelman March 11, 2014 Accountant Responsibility Accountants have responsibilities to many different groups such as their clients, the government and third parties. It is important that accountants act in a particular manner and have high ethical standards, integrity and professionalism. Accountant’s job responsibility is to validate financial statements and perform the duties in accordance with all the principles, standards and laws. Even though an accountant is hired by a company, they have a responsibility to many more people than just the company. Some of the people that accountants are responsible to, would be the companys management, investors, creditors, outside regulatory bodies, and the integrity of the financial markets. Accountants need to be consistent and constantly be carefully exercising due diligence and pay close consideration of the materiality of content (Accountant Responsibility). Accountants have a code of professional conduct that they should adhere to. This states that accountants should maintain objectivity and be free of conflicts of interest in the discharging professional responsibilities. An accountant in public practice should be independent in fact and appearance when providing audit and other attestation services. Situations where accountants will need to show objectivity would be when they are felt compelled to deliver bad news to a client or employer based on an analysis that they had performed (Colson, 2004). There are two different types of auditors; internal auditors and external auditors which have different responsibilities. Internal auditors have the main responsibility to develop statements that present the financial situation of a company in a fair way, meaning that as much disclosure as necessary to give a reasonable picture of the financial situation to any user having a claim to the knowledge. External auditor’s responsibility is to affirm that this has happened by issuing an opinion as to whether the financial statement fairly presents the financial position of that corporation (Duska, 2005). Accountant Responsibility to Clients Accountants have a professional responsibility to clients to keep their information confidential. The rule states that a member in the public practice shall not disclose any confidential client information without the specific consent of the client. This also extends to other accountants not directly involved with the client who obtain information through practice reviews or sanctioned disciplinary hearings to maintain confidentially. There are certain exceptions that facilitate compliance with other professional and legal obligations. Maintaining confidentiality is not only a professional obligation but also a legal obligation. General knowledge and expertise obtained through a client engagement is not considered to be confidential information (Cashell). Accountants have ethical responsibility to protect their clients, produce financial statements and tax returns that are to the best of their ability after performing proper due diligence. If there was an event that an audit would occur for a government agency they should represent their clients with professionalism. Accountants should always maintain the highest ethical standards. Accountants perform essential and critical roles in society. Accountants have responsibilities to all of those who use their professional services. The American Institution of CPAs has an official rule, Rule 301 states a member in the public practice shall not disclose any confidential information without the specific consent of the client. Accountant’s number one responsibility is to its clients, it is important that accountants do not disclose client information to anyone without the client’s permission first. There are consequences to the accountant if they do not keep client information confidential. It can also have a negative effect on the clients business, which will negatively affect the accountant also (ET Section 301 Client Confidential Information). CPA Responsibility to Clients Case Even when an accountant has the intention to warn others of pending financial harm the courts have held that accountants must not give any client information, client information should always remain confidential. In a case Wagenheim v. Alexander Grant Co the court ruled that Alexander Grant improperly divulged confidential information about their client, Consolidata Data Services, to other clients. Consolidata Data Services, an audit client of Alexander Grant performed payroll services for several of Alexander Grants other clients. Alexander Grant discovered that Consolidata Data Services was having financial difficulty; Alexander Grant warned their other clients to stop doing business with Consolidata Data Services. Alexander Grant argued that the other clients would suffer financial damage without warning them. The ruling was against Alexander Grant, the court said that there was no proof that Consolidata Data Services was in a financial hardship that they could not recover from. Which Alexander Grant had no legal right to inform third parties of the financial burden that Consolidata Data Services was in (Cashell, 1995). It is important that accountants keep client information confidential at all times. The accountant might not know the whole picture of a business and a company can state that they could have recovered from the financial burden but because the accountant may have told other clients that could ruin the reputation of the client and affect the business. It is always safer not to say anything in regards to the financial situations when you have an obligation to your client. Accountant Responsibility to Third Parties Accountants do not have as much liability to third parties as they do to clients. Accountants have a liability to third parties who are relying on the audit information, only if there is fraudulent conduct or proof of negligence would they be liable to the third party. When public accountants are done with an audit of their clients records and financials they put an opinion letter which sets forth, among other things, the scope of the audit and a professional opinion concerning the financial representations. Even though third parties may rely and act upon the auditor’s opinion, the auditor is contractually bond only to the client and usually owes nothing, no legal duty to third parties for negligence (Greene, 2003). Accountants need to be very careful when warning outsiders of a client’s fraud. Based on prior court cases, CPAs generally do not have an obligation to inform outsiders of known fraud unless if they remain silent they are becoming culpable themselves. It is a risky situation if an accountant decides to blow the whistle (Cashell, 1995). Accountants are generally not responsible to third parties in contracts because there is no privity of contract. However, accountants can be held to be a common law duty of care towards third parties in certain circumstances, despite that there is no contractual duties. Circumstances that give rise to such duty have been considered in a substantial number of cases in recent years and three general tests have been developed. One of the tests would be if there is foreseeability damage, proximity between parties and considerations of justice and reasonableness. Another test would be testing the assumptions of reasonability. If the court would take an incremental approach in comparing the relationship in any given case to previously decided cases in which a duty of care had been recognized or rejected. An accountant can be liable to a third party if the accountant knew or should have known that they were relying on the audit, only for fraudulent conduct and proof of mere negligence is not sufficient. If the accountant knew that the audit report for the client was intended to supply the information to a third party who would rely on the information. If the third party would be relying on the information in a decision concerning transactions involving the client and the third party (Professional Liability of Accountants Auditors). Duty to Disclose to Third Parties In some cases information should be disclosed to third parties but an accountant needs to be very careful and proceed accordingly. If it is detailed in their engagement letter, which is a written agreement to perform services in exchange for compensation then an accountant has a duty to disclose information. Once the letter is signed off on by an officer then the letter serves as a contract (Engagement Letter). In one case; Fund of Funds Ltd. v. Arthur Andersen Co. the CPA had a duty to disclose. Arthur Andersen was the auditor for two clients, Fund of Funds and King Resources Corp. King Resources Corp developed natural resource properties and agreed to be the sole vendor of such properties to Fund of Funds at prices no higher than those charged to King Resource Corp industrial clients. Arthur Andersen learned the agreement was not being met but failed to inform Fund of Funds. The court did rule that Arthur Andersen should have disclosed this fact to Fund of Funds because they had knowledge of the overcharges, knew the terms of the agreement that was being violated and the language of their engagement letter produced a contractual obligation to reveal that information. Another case involving duty to disclose, this one a CPA was found that he did not have a duty to disclose information. The case Gold v DCL Inc. , Price Waterhouse Co. informed DCL in December that they intended to qualify their audit report on DCLs financial statements. DCL was in the business of leasing computers and Price Waterhouse believed that their ability to recover their computer equipment costs was impaired due to the impending release of a new line of more powerful computers by IBM. In February, DCL announced earnings without mentioning Price Waterhouses concern and on February 15 Price Waterhouse was replaced. The court ruled that there was no basis in principle or authority for extending an auditors duty to disclose beyond cases where the auditor is giving or has given some representation or certification and the silence and inaction of the defendants auditors did not make them culpable. The courts reasoning that the CPA did not have to disclose was because the auditors had issued no public opinion, rendered no certification and in no way invited the public to rely on their financial judgment there was no special relationship that imposed a duty of disclosure (Cashell, 1995). Accountant Responsibility to the Government Different local, state and federal governments have different rules and regulations that accountants need to learn for the area and industry that they will be working in. This is important to find out and comply with the different regulations. This is part of an accountant’s responsibility to provide accounting services that are in compliance with the government regulations for your client’s particular industry. There may be different regulations for different industries so it is important to know which regulations are pertinent to your client. CPA for Responsibility to Government Case Some state laws might grant accountant client privileges, but these laws do not usually extend to a summons or subpoena related to a Federal Investigation by such agencies such as the IRS, or the SEC. In a case, Couch v. United States, the Supreme Court concluded that no Federal accountant client privilege exists and state created privileges do not apply to Federal cases. Before an accountant is responding to a Federal agency, the accountant should be sure that they are only responding to a valid and enforceable subpoena. In another case, Roberts v. Chaple, the Appellate Court ruled that the accountant violated Georgias statutory accountant client privilege because he provided information to the IRS without having been served a valid summons or subpoena. Some state privilege laws could also affect the ability to release information pursuant to a review of a CPAs practice. Firms are responsible for meeting and keeping client confidentiality obligations whenever state statutes do not clearly provide a confidentiality exemption for a peer review of a firms practice. Whenever an accountant is not sure on if information should be released it would be best to consult a lawyer and obtain legal counsel to ensure that they are not breaking any laws or violating any confidentiality agreements or obligations(Cashell, 1995). Conclusion Accountants need to be ethical and practice with the highest professionalism and ethics. Accountants have many responsibilities not only to the client that they are servicing but to the government and to third parties. Responsibilities are higher to clients then third parties but it is important to know when and where your responsibility for each is. If an accountant is negligent or not responsible to the parties when they should have been there are consequences. An accountants main responsibility is to their client, it is important to keep client information confidential at all times. Not keeping client information confidential can have a negative effect and consequences on the accountant and the client. It is important that accountants do not disclose client information without the permission from the client first. All accountants need to have and maintain the highest ethics, professionalism and confidentiality.