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Personal Statement My Parent Volunteer - 820 Words

As a teacher, having parent volunteers in my classroom has been very helpful. Because I teach special education, and there so many confidentiality laws, I am limited on how I utilize my parent volunteers. I have been able to have help with field trips, outdoor education, and one-on-one reading support this year. Without this additional help, some of my students would have missed out on some important experiences. The families with whom we work drive the culture of the building where we work. To best meet their needs, and to drive a positive culture, it is important that we recognize the people in our community and to do our best to foster volunteer experiences. As a future school administrator, I need to be ready to reach out†¦show more content†¦She does believe that it is important to volunteer and that having parents in the building provides stability. Her husband volunteered for the sixth grade outdoor education weekend. He felt like having parents involved in the progra m upped the level of safety for all of the students, and he believes that having smaller groups of students per adults made the experience more valuable. This family has found it more difficult to complete their hours as their children have aged. They both enjoy completing their hours in the classroom, but the hours that a teacher is willing to open to parents in the upper grades diminishes. Overall, she feels like this is an excellent school and that volunteering has provided her with the opportunity to appreciate how hard her children’s teachers work. The second parent I interviewed for this project spent many years on our SAC committee. She began volunteering in the classrooms prior to her SAC experience because she feels that it is a parent’s job to see that their children are properly educated. The time in the classroom led her to SAC because she wanted to become more involved and to learn more about the policies and procedures governing our school. At one point i n time, her combined hours in the classroom and on SAC totalled over ten hours a week. She wishes that more parents would feel this sense of responsibility because it changes the culture of the building.Show MoreRelatedDescription Of Agency, Program And Supervisor1672 Words   |  7 PagesAir Force, usually referred to as the Family Readiness Center. This agency currently does not have a mission statement, however, the purpose of this agency is to provide a one-stop location for necessary family resources. The resources provided by the Airman and Family Readiness Center include, family events and classes in order to promote family advocacy, military and life counseling, personal and work life skills that cover informational health topics like parenting, new mothers and newborn baby,Read MoreA Study On Child And Family Development Essay1530 Words   |  7 Pages However, in 1915 Dr. Abraham Fletcher, the nation s leading authority on professional education at the time, questioned s ocial work as a profession as it lacked specificity, technical skills, or specialized knowledge (From Charitable Volunteers to Architects of Social Welfare | University of Michigan School of Social Work, n.d.). Subsequently, the professionalitazion of social work was initiated by focusing on case work and scientific methods. In 1918, the Association of Hospital SocialRead MoreSt. Jude Childrens Research Hospital Hr Managment1423 Words   |  6 PagesJude researchers and doctors are treating children with pediatric AIDS, as well as using new drugs and therapies to fight infections. No family ever pays St. Jude for anything, despite the family financial circumstances. The mission statement given by St. Jude Children’s Research Hospital is â€Å"to advance cures, and means of prevention, for pediatric catastrophic diseases through research and treatment. Consistent with the vision of our founder Danny Thomas, no child is denied treatmentRead MorePersonal Statement And Social Responsibility Essay1122 Words   |  5 Pagesidentified in statements and artifacts of the organization are: respect, accountability, justice, integrity, altruism, compassion, social responsibility, honesty, courage, collaboration, competence, professional behavior, confidentiality, excellence, community building, rituals, and legacy. These values are expressed in agency’s statements and various artifacts. The Vision statement â€Å"All Children Deserve the Best† acknowledges social responsibility and excellence. The Mission statement states, PartneringRead MoreUnderstanding The Communication Patterns, And Development Of East Lincoln Element ary School Essay1355 Words   |  6 Pagesabove the status quo in order to fulfill their students’ needs. On the East Lincoln Elementary School website, their Mission Statement is, â€Å"We are dedicated to providing a quality education in safe, welcoming  environment that fosters creative and critical thinking in order to produce independent and productive citizens† (East Lincoln Elementary School). This Mission Statement follows suit with the organizational culture of the school. Values such as safety, kindness, and selflessness are displayedRead MoreEssay about Persuasive Speech: The Benefits of Volunteering1127 Words   |  5 Pages B. Thesis Statement: Volunteering in your local community will help those around you and help you feel like you have contributed something positive and it is easier than most people think. C. Speaker Credibility Statement: If we all did our part to help those in need, our community would be a better and safer place to live. By doing this, we can achieve a greater sense of accomplishment. I try and do five or six volunteer activities each month and can tell you of the personal benefits fromRead MoreComm Informative Speech1167 Words   |  5 PagesSpecific Purpose: To inform my audience about the history of the YMCA. Introduction: I. â€Å"Good morning everyone. Before I begin my presentation I would like to show everyone a video clip.† Attention Getter: Youtube video clip plays which will formally give an introduction to the YMCA. â€Å"As you can tell by the video I will be giving a presentation on the YMCA. The YMCA relates to the career path that I’m in now it is also my current job and it also relates to my major. My major is University StudiesRead MoreThe Importance Of Knowledge, Purpose, And Meaning1243 Words   |  5 PagesAnalyzing this statement, I can relate to what this person is conveying. Without knowledge, why would we live? Everyone is going to die eventually, so without knowledge, we would not have any reason to go about our lives. Using the ways of knowing, humans have been acquiring knowledge since the first humans walked the Earth, but why did they need the knowledge and why do we need knowledge today? The early humans needed the knowledge to survive. They analyzed animal movements and discovered newRead MoreThe Door At 1212 Prairie Open At 71631 Words   |  7 Pagesthe John S. Dunn Outreach center was opened in 2007. Its mission statement â€Å"is to provide services tha t restore dignity, self respect and hope to Houston’s poor and homeless (). This institution is considered an outreach ministry of Christ Church Cathedral, which is located across the street on Texas Avenue. I registered at helpthebeacon.org and soon after I received an email from Ronald Marshall, who introduced himself as the volunteer coordinator. The email provided general information such as parkingRead MoreExtended Goal Statement Essay1075 Words   |  5 PagesExtended Goal Statement I sat in my child development class in a â€Å"brick and mortar† classroom setting. What was I doing there? I was extremely interested in what the professor was speaking on and what was being discussed. However, I was beginning to doubt whether I wanted to continue in my current field of study, Speech/Language Pathology. I no longer felt I was being fulfilled. There was something lacking. I talked to a few of my friends who mentioned how much money I would make

Auditing and Ethics Performing Audit Operation

Question: Discuss about the Auditing and Ethics for Performing Audit Operation. Answer: Introduction At the time of performing the audit operation, the auditors have to take many responsibilities. On the other hand, the auditors need to comply with some major laws and regulations of the audit profession. In this regard, APES is an important document. APES stand for Accounting Professional Ethical Standards that contains all the responsibilities of the auditors along with potential threats and safeguards of these responsibilities. On a more precise note, APES 110 article contains the various aspects of auditors independence and the potential kinds of threats that can be arrived by breaching the principles of auditors independence (Han Fan, Woodbine Cheng, 2013). Threats The rules and regulations of Auditing state that auditors independence is an important aspect in the profession. As per definition of auditors independence in APES 110, the auditors must not have any kinds of financial interest in the financial properties of the audit clients (apesb.org.au, 2016). This is called Auditors Independence. The article also says that auditors independence comprises of two major aspects; they are Independence in Mind and Independence in Appearance. According to APES 110, there are five major threats that an auditor can face at the time of audit operation. They are Self-interest thereat, Self-review threat, Advocacy threat, familiarity threat and intimidation threat (Audits, 2013). As per the given case, there are two situations where the auditors of Fellowes and Associates can face some potential threats. They are discussed under (Whittle, Carter Mueller, 2014). In the first situation, it can be seen that one of the accounts associates of Fellowes and Associates has bought some shares of their audit client Health Care Holding Group (HCHG). Now, by considering the rules and regulations of APES 110, it can be said that the act of the particular auditor of Fellowes and Associates has created a potential independence related threat for Fellowes and Associates. As mentioned above, APES 110 says that an auditor must not have any material financial interest in any financial assets of the audited organization. This threat is called Self-interest threat. By the creation of this threat, people may assume that the report of the auditor is influenced by this financial interest and there is a presence of biasness in the report of the auditors (Ojo, 2014). In the second situation, it can be seen that the valuation of intellectual properties of HCHG has been done by Fellowes and Associates. However, there are some situation in the valuation. Fellowes and Associates have dome the valuation on 1 March 2014 and the value is $30 million. The same audit associates of Fellowes and Associates has made the revaluation of the same intellectual property of HCHG on 30 June 2014, and the same amount has been taken into consideration. This particular action of Fellowes and Associates has posed a potential thereat for the audit organization. It is natural that the value of the intellectual; properties of HCHG may have changed between the time span of 1 March 2014 to 30 June 2014. However, the auditors have ignored this fact and this is a major offence as per the guidelines of APES 110. This action leads to the rise of Self-review threat of auditors. This threat arises when the revaluation of the assets is not done in the appropriate way. Actions and Safeguards APES 110 have given the corrective steps and safeguards of the threats. In the first situation, it can be seen that there is a potential threat of Self-interest for Fellowes and Associates. In this situation, the only corrective measure that Fellowes and Associates needs to take is that they need to remove that particular employee from the audit team that has bought the shares of HCHG (Rahman, 2015). On the other hand, APES 110 have provided some safeguards that can be taken to avoid these kinds of threats. First, there needs to be rules and regulations that will help to recognize the employees that have material financial interest. The audit employees should not build any kind of business relationship with the audit clients. The audit services need to be reviewed on a regular basis (Maroun Atkins, 2014). The second situation implies that there is a threat of Self-review for Fellowes and Associates. As a corrective measure, Fellowes and Associates need to revaluate the intellectual properties of HCHG by another audit team so that the actual market value of the intellectual properties can be taken in the balance sheets of HCHG. Some safeguards are available in this case. The audit firms need to minimize to give non-audit services to the audit clients. The audit organization needs to make it clear that the audit client is responsible for taking any kind of non-audit services from the audit firms. A review of the audit teams and services on a regular basis eliminates the scope of audit threats from audit operation (Tahir, Idris Ariffin, 2014). Conclusion In the above discussion, it can be seen that there are two major auditing threats. They are Self-interest threat and Self-review threat. Both the threats are connected with the principles of auditors independence. The presence of financial interest in clients property is the potential of Self-interest threat. On the other hand, improper valuation of clients assets is the potential of Self-review threat. However, there are some corrective measures of these threats. On the other hand, some effective safeguards are also available that ensure the non-repetition of these kinds of audit related threats. References APES 110 Code of Ethics for Professional Accountants. (2017).apesb.org.au. Retrieved 4 January 2017, from https://www.apesb.org.au/uploads/standards/apesb_standards/standard1.pdf Audits, F. S. (2013). Quality Control Around Financial Statements Audits. Han Fan, Y., Woodbine, G., Cheng, W. (2013). A study of Australian and Chinese accountants attitudes towards independence issues and the impact on ethical judgements.Asian Review of Accounting,21(3), 205-222. Maroun, W., Atkins, J. (2014). Section 45 of the Auditing Profession Act: Blowing the whistle for audit quality?.The British Accounting Review,46(3), 248-263. Ojo, M. (2014). The role of external auditors in corporate governance: agency problems and the management of risk. Rahman, M. (2015). Effect of Non-Audit Services on Independence of Statutory Auditor: Evidence from a Developing Country.Effect of Non-Audit Services on Independence of Statutory Auditor: Evidence from a Developing Country (July 23, 2015). Tahir, F. A., Idris, K. M., Ariffin, Z. Z. (2014). Dimensions of Auditor Independence: A Pilot Study.International Journal of Business and Management,9(6), 72. Whittle, A., Carter, C., Mueller, F. (2014). Above the fray: Interests, discourse and legitimacy in the audit field.Critical Perspectives on Accounting,25(8), 783-802.

Lice cycle costing and kaizen free essay sample

Life cycle costing is a cost management approach which includes all costs and ensures that all those costs are managed over the life cycle of the product. Product life cycle begins from conception of the product until its abandonment which can be referred as ‘from cradle to grave‘. Product life cycle has four stages: 1) Product planning and initial concept design It involves process of identifying any underlying conditions, assumption, limitations and constraints such as minimum asset performance, maximum capital costs that might restrict the range of acceptable options to be evaluated. It is a valuable reference for better decision whether the plan should be carried on. This includes the research and development cost market research costs. 2) Product design and development Starting from preparation of development contract until equipment is ready to be introduced to the business. It is also a stage where the factory trials take place. Cost of product design, prototyping, and market testing costs. We will write a custom essay sample on Lice cycle costing and kaizen or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 3) Production All the manufacturing costs related to producing the products such as direct material, labor, overhead and administrative costs will be incurred. 4) Distribution and customer (or logistical) support This stage is where product are sent to customers and ready to be used. All marketing, selling and distribution costs are incurred at this stage. As for logical support cost, it involves delivery and transportation costs, warehousing costs, dismantling cost and costs for abandonment of the project and some equipment might need to be disposed of or recycled. All expenditure for resources that are likely to arise must be addressed. Future costs are also taken into consideration and will be discounted to the present value. LCC includes all the upstream costs and downstream costs. Upstream costs involved in producing a good include research and development costs, such as salaries paid to research engineers. Downstream costs, on the other hand, are incurred later in the product lifecycle. These include marketing and advertising costs. All costs and savings can then be directly compared and fully-informed decisions can be made. The reasons why companies adopt LCC are because it enables the management to make assessment of the profitability of a product over its life cycle. This helps managers to decide and choose on which products to produce and can increase company’s sales revenue. LCC also could prevent losses from project abandonment or suspension in work in progress due to insufficient funds. By using LCC, all expenditure will be taken into account hence, all the expenditures will be fully disbursed as and when the product life cycle ends. The graph below illustrates life cycle costs and cost commitment for a typical product. 1. 2 Elements of Life Cycle Costing The purpose of calculating this technique is to analyze all the costs that have to be borne by the company in acquiring a new asset. According to Nijhar Charavorti (2009), this technique serves as the decision making tool in which it combines the conflicts by emphasizing on the facts, money and time. For example, to compute the ’cradle to grave’ costs of an equipment, the company should include not only the purchase price (money), but also the any costs afterwards which will be incurred (facts) throughout its lifespan (time). The ‘costs afterwards’ which are inclusive of operation costs, maintenance costs, and disposal cost, are calculated using Net Present Value at discounted factor. There are three elements in Life Cycle Costing which are: a) Initial costs This element represents the acquisition cost, construction cost, installation cost and/or design cost of equipment. These one-off initial costs will only be incurred by the company at the beginning of the acquisition of the assets. b) Operation and maintenance costs Meanwhile, operation and maintenance costs which also include labor and training costs will be repeatedly incurred by the company throughout the lifespan of the acquired assets. Maintaining of the assets is necessarily required so that the asset will perform at its best level and the company could fully utilize it. On top of that, training costs refer to the cost incurred by the company to equip its employees with the required skill and knowledge pertaining to the usage of the newly acquired asset. If the asset needs to be updated regularly, thus the employees’ knowledge also needs to be up-to-date so that the company could make the full use of the asset. c) Disposal costs At the end of the economic life of the asset, there are certain costs that need to be borne by the company, such as recycling costs and/or dismantling costs. These costs also will be incurred once by the company. However, if the company has decided to sell off the asset, the company will obtain gain in disposal provided that the proceeds obtained from disposing the asset exceeds the salvage value of the asset. 1. 4 Advantages and disadvantages The advantages of LCC are as follows: A management tool. LCC assists managers to select the best project option among several alternatives which ensures effective planning and prospective benefit. Facilitate effective procurement decision. LCC assess and anticipate future resources requirement for production. Therefore, it helps management in determining what to purchase. As a result, managers can make effective and efficient decision and redundant purchasing can be avoided. Assist management to identify factors that increase costs. LCC requires detail research on cost on each product stage involved hence, this helps in identifying hidden cost. Managers can identify costs that can reduce costs in other stages of product life cycle. For example, by focusing cost on designing stage, the company can reduce after sales cost such as warranty. However, there are several drawbacks of LCC which are: Challenging. It needs more effort from management and critical decisions have to be made in order to obtain accurate data. This is because there is lack of awareness in the management on how to calculate life cycle costs. Time consuming. It is time consuming to gather information on the actual costs involved in the product life cycle from all the related departments. Not easy to design products that have longer lives. This is due to the difficulty in predicting the changes in external internal environment. (E. g. customers’ needs and preferences, inflation effect, impact of competitors’ action) Difficult to estimate operational maintenance cost. It is difficult to determine the discount rate as management need to compare the nominal value and discounted value. Hence, it will incur more cost and be more time consuming. 1. 4 Implementation of Life Cycle Costing in Malaysia It is observed that Life Cycle Costing (LCC) management system is actively being used by the construction industry in Malaysia compared with other type of industries. The industry is developing rapidly and become one sector that contributes to the economic growth in Malaysia currently. Through this LCC method, all the factors, maintenance and demolishing cost for a building projects is accounted at the designing stage to obtain a more accurate projection of the cost of construction. The construction industry must implement the LCC method to construct the structure and infrastructure projects as to avoid any losses to the industry itself and also to the government because of the cost of failure that might arise before, during or after the completing the projects. An example of Life Cycle Costing (LCC) implementation system is by Willmott Dixon Construction Company. It is a well-known privately owned construction, housing and property development and maintenance business, around United Kingdom and has created since 1852. The company implements the LCC methods as they can accurately quantify the embodied environmental and cost impacts of a building throughout the project design. They will design cost effective alternative of the projects as they concern with the overall monetary cost of ownership of a building across operation, maintenance and demolition. With this would help them to reduce and avoid any extra cost of failure in the future, thus to maximize the company profits on the projects assigned. In conclusion, LCC management method can be used to provide the tools to managers maintenance budgets, ownership costs, and present decision making scenarios in financial perspective to achieve the lowest long term cost of ownership. The LCC includes not only the operational costs but also other costs that would involve throughout the project life. 2. 0 Kaizen costing 2. 1 Definition and Background Kaizen costing is implying the concept of Kaizen which means continuous improvement in every aspect. It was derived from Japanese philosophy that originally comes from Japanese culture and Japanese practice of management. ‘Kai’ means change and ‘Zen’ means better. It was developed by Masaaki Imai and was first implemented in several businesses after the Second World War II. Kaizen has been applied in general practice as a guide for doing things in daily life as what have been practiced by Japanese. For instance, the practice of reverse parking leads to time saving and providing shutter buses to solve parking problem. The Kaizen concept practices top down as well as bottom up communication. It assumes that person that deals with the job will be more expert in their area and they could provide more accurate information relating to their field of expertise. Suggestions and ideas that came from each employee will be taken into consideration and goal compatible ideas will be selected and applied. Kaizen costing focuses on lowering the cost of the product by implementing cost reducing strategy in any level possible. It applies the principle of continuous improvement by doing little things better and setting and achieving increasingly higher standards. It encourages continual cost reduction which occurs after a product design has been completed and for products that are now in production stage. For instance, working with suppliers to reduce the costs in their processes, or implementing less costly product re-designs of the product, or reducing waste costs. Cost-reduction target are set and applied monthly continuous improvement are applied to meet those target. It also focuses on teams (quality circles), promotes team work and team spirit in the same time recognizes the individual contribution. By applying this concept, it also implies that the firm needs to strive towards perfection by eliminating waste in the work place. 2. 2 Elements of Kaizen Costing Steven Stephenson (n. d.  ) points out that there are five elements in Kaizen costing which is the basic, fundamental, systematic approach for productivity, quality and safety improvement in all types of business. Kaizen costing even includes social activities where the five elements are applied in every aspect of a person’s life. Each element is equally important and acts as a continuous process or cycle in busin ess. Those five elements are: a) Seiri – Sort out This technique suggests the firm to differentiate between necessary things with those is unnecessary and subsequently, discard all the unnecessary things accordingly. This sort out activity should cover all parts of work stations. For infrequently used items, the company should attach tags and put it away in one place so that it then can be reassigned when the company intends to use it. This activity would ensure efficiency can be improved which will then increase quality of work, and one of simpler way to spot problems. b) Seiton – Set in order Kaizen promotes a productive and effective workflow in the working environment. As mentioned by Aiden S. (n. d. ), ‘a place for everything, and everything in its place’ best be defined as the place for each item should be clearly labeled or tagged and arranged in the manner which promotes efficient workflow. The employees also are reminded to keep the important materials nearby so that efficiency and effectiveness can be maintained or improved. c) Seiso – Shine The company is suggested to keep the workplace tidy and organized. It is also recommended for the employees to identify the sources of contamination such as malfunction of equipment or leakages, which might dangerously, affected the safety of the employees of the company. Thus, in order to keep workplace systematically clean and to maintain the way they were, regular cleaning could be done. d) Seiketsu – Standardise This healthy and productive work practices should be consistent and standardized. Meaning that, everyone in the company should know his responsibilities by creating schedule and assign tasks accordingly. Hence, it is suggested that the company should put the standard into black and white in order for the employees to follow the same rules to keep them in the right track. e) Shitsuke – Sustain All the positive work practices need to be sustained, and to ensure that it serves on the long-term basis, the company may regularly review the standards established and keep updating them. These 5S elements should be set as one of the goal of the company. In addition to ensure sustaining the positive workflow in healthy working environment, the management may analyze the result of the implementation of these 5S, and train the workers as well as emphasize the importance of having 5S in the company. It should be noted that this Kaizen theory is applicable to all as it is not only focusing on reducing the costs or wastages, but it is also promoting a healthy working environment. It covers all aspects of life as it is understandable that if the employees are happy with their working environment, they will become more productive and hence, this will reflect the good reputation of the company. 2. 3 Advantages and Disadvantages The following are the advantages of Kaizen: Higher employee morale and job satisfaction The employees will find work to be easier and more enjoyable since Kaizen encourages group and individual contribution when seeking idea for improvement. Being able to speak their mind, they will find the job as more satisfying and result in higher employee morale. Thus, it will also lead to lower turnover rate. Widely applicable. The Kaizen concept can be used in both manufacturing and non-manufacturing company. For instance, it can be used in production stage in manufacturing company and also in hospitality services. Provide immediate results By continually solving large number of small problems, immediate results can be achieved. Reduce waste and inefficiencies By eliminating activities that does not add value and unproductive in practice, Kaizen assists management in managing the inventory well, helps to reduce waiting time, and transportation cost, efficiently manage worker motion, enhances employee skills and solves overproduction issues. Meanwhile, the disadvantages of Kaizen are as follows: Resistance to change The Kaizen practice is difficult to be implemented in management due to reluctance to accept changes which is because of difference in culture and difficulty in understanding concept of Kaizen Too much suggestion The managers will receive a lot of suggestions and ideas when discussing the problem together with the employees. This will lead to confusion and waste of time when choosing the best suggestion and ideas. Time consuming The managers will need to spend certain amount of time to select the best ideas which are compatible with organization’s goals 2. 4 Implementation of Kaizen Costing in Malaysia Kaizen Costing has been accepted by most of the manufacturers in Malaysia, which it is the second most popular modern management accounting technique that being practice among the manufacturers in small medium industries in Malaysia. (Refer to appendixes, Table 1. ) Besides that, based on research made, in Malaysia, Kaizen system is being used by majority of the manufacturers in the automobiles and transportation components industry as compared with the other type of industry. This may be due to the nature of the automobiles and transportation industry, in which it has short products life cycles. Hence, new and improvised products are always needed as to keep the businesses sustain in the industry. Therefore, to cope with this need, manufacturers have to be alert and continuously improve the productivity through Kaizen management system. An example of the Kaizen implementation system is the Toyota Production System (TPS) by Toyota Company, in which it is a system for thorough waste elimination, as to minimize cost of production and increase the products quality, yet take upon the humanization of work after the modification of the cost management system. (Shimizu, 2000. ) In factories around the world, Toyota Company consistently makes the highest-quality cars with the fewest defects of any competing manufacturer, while using fewer man-hours, less on-hand inventory, as they are using the Kaizen system in their production activity. (Shimizu, 2000.  ) In conclusion, the implementation of Kaizen Costing helps to improve the company performance in terms of production capacity, cost efficiency and product quality continually. Thus, would achieve the cost reduction target. Other than that, with the good corporation between the management and employees through the Kaizen strategies would help to empower and motivates the w orker in order to develop better improvement in their job performance. It also provides highest customer satisfaction because companies which apply continuous improvement approach will always produce better products and services for their valuable customer.