Innocent smoothies Assignment Example | Topics and Well Written Essays - 500 words

Innocent smoothies - Assignment Example Innocent’s mini-kiosks were some of the few food outlets in the Olympic park offering healthy food alternatives to the millions of attendees. The company also ran a two-week campaign called ‘Tweet for A seat’ prior to the start of the Olympics (Eleftheriou-Smith, 2012). This was intended to have the fans regenerate the advertisements by tweeting pictures of the company’s products to their followers. In the campaign, Innocent called on its Twitter followers to suggest whom they wanted to take with them to the Olympics and the reason for a chance to win a seat for two. The campaign followed a decision by the company to scrap off its scheduled promotion through which it aimed to improve the sale of Olympic tickets. Smoothie had worked to be the official smoothie and juice sponsor of the Olympics. Before the start of 2012 Olympic, Innocent launched a healthy living campaign, which encouraged people to kick off the year with healthy lifestyles (Eleftheriou-Smith, 2011). The company features one retired athlete, Kris Akabusi in its video advert clips and billboards with a message to encourage people to get back into fitness through exercising. It gave away free day passes to the gyms of virgin active all over Europe (OReilly, 2014). Although this campaign was not geared to promoting the Olympics, it helped the company generate more revenue clocking 200 million pounds the following year. The company’s promotional campaigns have always focused on marketing its products as the best alternative healthy foods in Europe. It prompts people to focus on their health and watch their diet. Its tagline ‘tastes good, does good’ is meant to appeal to the buyers to buy the products and feel the tastes and effects of the product. By appealing to the healthy lifestyle, the company brands itself as the only one offering alternatives to longer living. This is a moral appeal

Fetal Alcohol Syndrome Essay Example for Free

Fetal Alcohol Syndrome Essay Fetal alcohol syndrome (FAS) is a set of physical and mental birth defects that can result when a woman drinks alcohol during her pregnancy. When a pregnant woman drinks alcohol, such as beer, wine, or mixed drinks, so does her baby. Alcohol passes through the placenta right into the developing baby. The baby may suffer lifelong damage as a result. FAS is characterized by brain damage, facial deformities, and growth deficits. Heart, liver, and kidney defects also are common, as well as vision and hearing problems. Individuals with FAS have difficulties with learning, attention, memory, and problem solving. Fetal Alcohol Spectrum Disorders (FASD) is an umbrella term describing the range of effects that can occur in an individual whose mother drank alcohol during pregnancy. These effects may include physical, mental, behavioral, and/or learning disabilities with possible lifelong implications. The term FASD is not intended for use as a clinical diagnosis. FASD covers other terms such as: Fetal alcohol syndrome (FAS) the only diagnosis given by doctors. Alcohol-related neurodevelopmental disorder (ARND) reserved for individuals with functional or cognitive impairments linked to prenatal alcohol exposure, including decreased head size at birth, structural brain abnormalities, and a pattern of behavioral and mental abnormalities Alcohol-related birth defects (ARBD) describes the physical defects linked to prenatal alcohol exposure, including heart, skeletal, kidney, ear, and eye malformations Fetal alcohol effects (FAE) a term that has been popularly used to describe alcohol-exposed individuals whose condition does not meet the full criteria for an FAS diagnosis What are the Statistics and Facts about FAS and FASD? FASD is the leading known preventable cause of mental retardation and birth defects. FASD affects 1 in 100 live births or as many as 40,000 infants each year. An individual with fetal alcohol syndrome can incur a lifetime health cost of over $800,000. In 2003, fetal alcohol syndrome cost the United States $5. 4 billiondirect costs were $3. 9 billion, while indirect costs added another $1. 5 billion. Children do not outgrow FASD. The physical and behavioral problems can last for a lifetime. FAS and FASD are found in all racial and socio-economic groups. FAS and FASD are not genetic disorders. Women with FAS or affected by FASD have healthy babies if they do not drink alcohol during their pregnancy. Can I drink alcohol when I am pregnant? No. Do not drink alcohol when you are pregnant. When you drink alcohol, such as beer, wine, or mixed drinks, so does your baby. Alcohol is a substance known to be harmful to human development. When it reaches the blood supply of the baby, it can cause permanent defects to the major organs and central nervous system. Is there any kind of alcohol that is safe to drink during pregnancy? No. Drinking any kind of alcohol can hurt your baby. Alcoholic drinks can include beer, wine, liquor, wine coolers, or mixed drinks. What if I am pregnant and have been drinking? If you drank alcohol before you knew you were pregnant, stop drinking now. Anytime a pregnant woman stops drinking, she decreases the risk of harm to the baby. If you are trying to get pregnant, do not drink alcohol. You may not know you are pregnant right away. What if I drank during my last pregnancy and my baby was fine? Every pregnancy is different. Drinking alcohol may hurt one baby more than another. You could have one child that is born healthy and another child that is born with problems. What if a friend, partner, spouse or family member is drinking while pregnant? Many women are unaware of the consequences of drinking during pregnancy. Some women believe wine or beer is not alcohol. In many cases, she may be suffering from alcoholism. She may need to know what effects alcohol can have on the baby. She also may need help getting into treatment. In such cases, you should contact a treatment professional at a local addiction center for advice on how to help. http://www. nofas. org/faqs. aspx? id=5 Copyright 2001-2004 National Organization on Fetal Alcohol Syndrome An individuals place, and success, in society is almost entirely determined by neurological functioning. A neurologically injured child is unable to meet the expectations of parents, family, peers, school, career and can endure a lifetime of failures. The largest cause of neurological damage in children is prenatal exposure to alcohol. These children grow up to become adults. Often the neurological damage goes undiagnosed, but not unpunished. Fetal Alcohol Syndrome (FAS), Fetal Alcohol Effects (FAE), Partial Fetal Alcohol Syndrome (pFAS), Alcohol Related Neurodevelopmental Disorders (ARND), Static Encephalopathy (alcohol exposed) (SE) and Alcohol Related Birth Defects (ARBD) are all names for a spectrum of disorders caused when a pregnant woman consumes alcohol. There are strategies that can work to help the child with an FASD compensate for some difficulties. Early and intensive intervention and tutoring can do wonders, but the need for a supportive structure is permanent. Studies on addiction in Ontario have shown about a 10 12% alcohol addiction rate among adults, with another 20% drinking to a level that places them at high risk. Legally intoxicated is defined as a Blood Alcohol Level of . 08%. A 100 lb (45 kg) female consuming 5 standard drinks (A drink equals a 12 oz. regular beer, 1 oz. shot of 100 proof liquor, 1. 5 oz. shot of 80 proof liquor, or 4 oz. glass of regular table wine) will reach a BAL of . 25% three times the legal limit. BAL reduces . 01% per hour. The Statistics Canada, Canadian Community Health Survey, 2000/01 found that: 6. 8% of girls ages 12 to 14 19. 8% of girls age 12 to 19 26. 0% ages 20 to 24 19. 9% ages 20 to 34 consumed 5 or more drinks on each occasion 12 or more times per year. An additional: 32. 2% ages 15 to 34 13. 8% of girls ages 12 to 14 consumed 5 or more drinks on each occasion 1 to 11 times per year. Copyright  © 2005 Journals and Procedural Research Branch Office of the Legislative Assembly of Ontario, Toronto, Ontario, Canada. Most girls are 2 to 3 months pregnant before they find out. Given the prime childbearing age range, the odds are very high that about 20% of babies have been exposed to multiple binges in high levels of alcohol in the first trimester, before the girl even knew she was pregnant. It is Party Hearty Time. The vast majority of these girls are NOT alcoholics. About 50% of pregnancies are unplanned. If you are drinking, stay out of the backseat as well as the drivers seat! Maternal prenatal alcohol consumption even at low levels is adversely related to child behavior. The effect was observed at average exposure levels as low as 1 drink per week. The Canadian Centre for Childrens Research at McMaster University Hospitals (Hamilton Ontario) states that 20% of Canadian children have serious mental health issues. Typical of school boards in Canada, a major southwestern Ontario School Board (urban / rural mix) with 28,000 Elementary and Secondary School students, has 6,000 students receiving services from the Special Education Department. Of the 6,000, only 250 are classified as Gifted with the balance having significant disabilities (20. 6%). While not all the individuals with disabilities are identified as the disabilities having been caused by prenatal exposure to alcohol, the vast majority of the disabilities are of types known to be caused by prenatal alcohol exposure. FASD is so grossly under-reported that the FAS statistics are almost meaningless. There are very few doctors who have received any training in diagnosing FASD and most prefer to use non-judgmental diagnoses such as ADD, ADHD, LD, MR, RAD, ODD, Bi-Polar, Tourettes, etc.. These diagnoses dont imply the mother has done something that could have affected her baby during pregnancy. However, they can also lead to inappropriate treatment and a lifetime of pain. Failure to identify the real source can lead to more children being born with the same issues to the same mothers and the cycle continuing into the next generation FASD children having FASD babies. Alcohol, hormones, a twitch in the kilt, poor impulse control and inability to predict consequences are a deadly combination. Accidents cause people. FASD is not a threshold condition. It is a continuum ranging from mild intellectual and behavioural issues to the extreme that often leads to profound disabilities or premature death. Denial is not just a river in Egypt. Alcohol as a Teratogen on the Baby ? http://www. acbr. com/fas/. Problem: Fetal Alcohol Syndrome (FAS) is a pattern of mental and physical defects which develops in some unborn babies when the mother drinks too much alcohol during pregnancy. A baby born with FAS may be seriously handicapped and require a lifetime of special care. Some babies with alcohol-related birth defects, including smaller body size, lower birth weight, and other impairments, do not have all of the classic FAS symptoms. These symptoms are sometimes referred to as Fetal Alcohol Effects (FAE). Researchers do not all agree on the precise distinctions between FAS and FAE cases. Cause of the Problem: Alcohol in a pregnant womans bloodstream circulates to the fetus by crossing the placenta. There, the alcohol interferes with the ability of the fetus to receive sufficient oxygen and nourishment for normal cell development in the brain and other body organs. Possible FAS Symptoms: Growth deficiencies: small body size and weight, slower than normal development and failure to catch up. The fact sheets below were developed by many different authors. In some cases, the fact sheets were placed on the web by a different organization than the one that wrote the document. However, all of the fact sheets are in the public domain to encourage wide distribution. You are free to copy and use these fact sheets. The following list of abbreviations was used to indicate the source of the document in the links provided on this page. Many of the sites listed contain additional information beyond the fact sheets that are listed on this page. We encourage you to explore each site. http://www. well. com/user/woa/fsfas. htm RSmith:02-15-94 MISSOURI DEPARTMENT OF MENTAL HEALTH Division of Alcohol and Drug Abuse 1706 East Elm; P. O. Box 687 Jefferson City, Missouri 65102 The following Fetal Alcohol Spectrum Disorders (FASD) are caused by drinking alcohol during pregnancy: FAS: Fetal Alcohol Syndrome Symptoms include small head/body, facial characteristics, brain damage FAE: Fetal Alcohol Effects Symptoms usually not visible, such as behavior disorders, attention deficits ARBD: Alcohol Related Birth Defects. Anomalies such as heart defects, sight/hearing problems, joint anomalies, etc. ARND: Alcohol Related Neurodevelopmental Disorders Disorders such as attention deficits, behavior disorders, obsessive/compulsive disorder, etc. FASD: Fetal Alcohol Spectrum Disorders All of the disorders named above are contained in the spectrum. Full FAS comprises only about 10% of the spectrum. The other 90% may have fewer physical symptoms but are at greater risk for developing serious secondary conditions later. (Streissguth, 1997) FAS is the leading cause of mental retardation in western civilization. But Most persons with FAS have an IQ in the normal range. (Streissguth, 1997). The incidence of Fetal Alcohol Syndrome in America is 1. 9 cases per 1,000 births (1/500). Incidence of babies with disabilities resulting from prenatal alcohol exposure: 1/100! FAS/FAE is a major health issue in western civilization today. More American babies are born with FAS than with Down Syndrome, MD, and HIV combined. Alcohol causes more neurological damage to the developing baby than any other substance. Lecture Summary Fetal alcohol syndrome is among the most common known causes of mental retardation and as such, it is a major public health problem. The purpose of this lecture is to provide a basic overview of what we know about the effects of prenatal alcohol exposure. It is certainly not meant to be comprehensive but rather to give a broad overview of current knowledge in the area, and of ongoing human and animal research in the area. Heavy prenatal alcohol exposure can result in the fetal alcohol syndrome and both changes in brain structure and behavior have been reported in these children. Importantly, current data indicate that individuals exposed to heavy doses of alcohol in utero, but without the facial characteristics of FAS, can also suffer from similar brain and behavioral changes. Animal models have proven to be an excellent research tool in this field, as there appears to be good concordance between the animal and human data. The animal models provide a means to examine mechanisms of alcohol damage, to control for factors not possible in most human studies, and to help answer important clinical questions. Fetal alcohol effects are preventable, and every child born with a defect related to prenatal alcohol exposure indicates a failure of the health care system. Lecturer Dr. Ed Riley http://rsoa. org/lectures/07/index. html Background Fetal alcohol syndrome is among the most common known causes of mental retardation and as such, it is a major public health problem. The purpose of this lecture is to provide a basic overview of what we know about the effects of prenatal alcohol exposure. It is certainly not meant to be comprehensive. For more detailed overview, the following references might be helpful. It is important to remember that as the mother consumes alcohol and her blood alcohol level rises, that alcohol is freely crossing the placenta and the embryo or fetus is being exposed to the same blood alcohol levels. References Stratton, K. , Howe, C. , Battaglia, F. (1996). Fetal alcohol syndrome: Diagnosis, epidemiology, prevention, and treatment. Washington, DC: National Academy Press. Streissguth, A. P. (1997). Fetal Alcohol Syndrome: A Guide for Families and Communities. Baltimore: Paul H. Brookes Publishing Co. Background Fetal alcohol syndrome is among the most common known causes of mental retardation and as such, it is a major public health problem. The purpose of this lecture is to provide a basic overview of what we know about the effects of prenatal alcohol exposure. It is certainly not meant to be comprehensive. For more detailed overview, the following references might be helpful. It is important to remember that as the mother consumes alcohol and her blood alcohol level rises, that alcohol is freely crossing the placenta and the embryo or fetus is being exposed to the same blood alcohol levels. References Stratton, K. , Howe, C. , Battaglia, F. (1996). Fetal alcohol syndrome: Diagnosis, epidemiology, prevention, and treatment. Washington, DC: National Academy Press. Streissguth, A. P. (1997). Fetal Alcohol Syndrome: A Guide for Families and Communities. Baltimore: Paul H. Brookes Publishing Co. Background What each of these papers described was a common set of features that could occur in the offspring of mothers who drank heavily during their pregnancies. This constellation of features was named the Fetal Alcohol Syndrome in 1973 by Jones and colleagues. In order to be diagnosed as having FAS, the individual MUST meet all three criteria. There is a specific pattern of facial anomalies, which will be shown shortly. There is pre and or postnatal growth deficiency. Usually the children are born small (7drinks/week 5 or more drinks per occasion). The data on the left side of the slide come from Louise Floyd of the CDC. The first four studies were sponsored by the CDC and the other two estimates on the left side come from the IOM report (Stratton, 1996). AI/AN stands for American Indian/Alaska Native. The numbers on the right side are from a recent study by Sampson et al. , (1997). They demonstrated rates of FAS of at least 2. 8/1000 live births in Seattle, 4. 6/1000 in Cleveland, and between 1. 3 and 4. 8/1000 in Roubaix, France. Interestingly, in this study they estimate the prevalence in Seattle for FAS and ARND at 9. 1/1000 births. This would mean that nearly 1 in every 100 children is affected by prenatal alcohol exposure. The last number from South Africa is from recent work done by Phil May and colleagues. References Egeland G, Perham-Hester KA, Gessner BD, Ingle D, Berner JE,Middaugh JP. Fetal Alcohol Syndrome in Alaska, 1977 through 1992: An administrative prevalence derived from multiple data sources. American Journal of Public Health. 1998. 88(5): 781-786. Aberdeen IHS Area (1995) MMWR. vol 44(#):253-261. BDMP (1995): MMWR Vol. 44(13):249-253. Atlanta, Ga. (1997) MMWR Vol. 46(47): 1118-1120. Sampson, P. D. , Streissguth, A. P. , Bookstein, F. L. , Little, R. E. , Clarren, S. K. , Dehaene, P. , Hanson, J. W. , Graham, J. M. , Jr. (1997). Incidence of fetal alcohol syndrome and prevalence of alcohol-related neurodevelopmental disorder. Teratology, 56(5), 317-326. Stratton, K. , Howe, C. , Battaglia, F. (1996). Fetal alcohol syndrome: Diagnosis, epidemiology, prevention, and treatment. Washington, DC: National Academy Press. Institute of Medicine: 1996 Clinic-based (page 89), American Indian/Alaskan Native (page 88) May, P. , Viljoen, D. , Gossage, J. , Brooke, L. , Croxford, J. (1999). An epidemiological analysis of data from children with fetal alcohol syndrome and controls in Wellington, South Africa. Alcoholism: Clinical and Experimental Research, 23 (5), 110A. May, P. , Viljoen, D. , Gossage, J. , Brooke, L. , Croxford, J (1999). An update on the maternal risk factors associated with the prevalence of fetal alcohol syndrome in Wellington, South Africa. Alcoholism: Clinical and Experimental Research, 23 (5), 91A Background It must be stressed that the facial characteristics basically define FAS. Without these facial features, one cannot be diagnosed with FAS. In particular, the discriminating features are short palpebral fissures (the length of the eye opening), a flat midface, an indistinct or flat philtrum (the ridge under the nose), and a thin upper vermilion (lip). While each of these can occur in a variety of disorders, the combination of these features appears to be consistent with heavy prenatal alcohol exposure. Children with FAS can also have other facial features, such as epicanthal folds (tiny folds of tissues along the eye opening), a low nasal bridge, an underdeveloped jaw and minor ear anomalies. These individuals can also have a variety of associated features. Heart defects, skeletal anomalies, altered palmar creases (those creases on your hands), and urogenital anomalies are among the anomalies found more frequently in FAS. Reference Streissguth, A. P. (1994). A long-term perspective of FAS , Alcohol Health Research World (Vol. 18, pp. 74-81). image Facies in fetal alcohol syndrome Background The brain on the left was obtained from a 5-day-old child with FAS while the brain on the right is a control. The effects are obvious. The brain on the left suffers from microencephaly (small brain) and migration anomalies (neural and glia cells did not migrate to their proper location in the brain, but instead many of them simply migrated to the top of the cortex). Although it cannot be seen here, there is also agenesis of the corpus callosum and the ventricles are dilated. The corpus callosum is the major fiber tract connecting the two hemispheres of the brain (more on this later). Major findings of other autopsies of children with FAS have found microcephaly, hydrocephaly, cerebral dysgenesis, neuroglial heterotopias, corpus callosum anomalies, ventricle anomalies, and cerebellar anomalies. It must be pointed out, however, that these autopsies have typically been conducted only on the most severe cases, since these children often have enough problems that they do not survive. The interested reader on the pathological changes that occur in FAS is referred to the following articles. References Clarren, S. K. (1986). Neuropathology in fetal alcohol syndrome. In J. R. West (Ed. ), Alcohol and Brain Development (pp. 158-166). New York: Oxford University Press. Roebuck, T. M. , Mattson, S. N. , and Riley, E. P. (1998). A review of the neuroanatomical findings in children with fetal alcohol syndrome or prenatal exposure to alcohol. Alcoholism: Clinical and Experimental Research, 22 (2),339-344. Image brain damage resulting from prenatal alcohol Background The image on the left is a normal midsaggital MRI scan of the human brain with the cerebrum and cerebellum pointed out. The data on the right show the reduction in size of the these two areas in children with FAS and PEA. PEA stands for Prenatal Exposure to Alcohol, and includes children with known histories of heavy prenatal alcohol exposure, but who lack the features necessary for a diagnosis of FAS. As can be seen, the extent of reduction in the volume of both the cerebrum and cerebellum is significant. While the PEA group shows a reduction in volume, with these sample sizes, this is not a significant difference. Other brain imaging studies indicate disproportionate size reductions in the basal ganglia, cerebellum, and corpus callosum. The data are presented as percent of normal matched controls. References Mattson, S. N. , Jernigan, T. L. , Riley, E. P. (1994a). MRI and prenatal alcohol exposure. Alcohol Health Research World, 18(1), 49-52. Archibald, S. L. , Fennema-Notestine, C. , Gamst, A. , Riley, E. P. , Mattson, S. N. , and Jernigan, T. L. (submitted, 2000). Brain dysmorphology in individuals with severe prenatal alcohol exposure. image change in brain size Background One anomaly that has been seen in FAS is agenesis of the corpus callosum. While not common, it occurs in FAS cases (~6%) more frequently than in the general population (0. 1%) or in the developmentally disabled population (2-3%). In fact it has been suggested that FAS may be the most common cause of agenesis of the corpus callosum. In the top left picture, is a control brain. The other images are from children with FAS. In the top middle the corpus callosum is present, but it is very thin at the posterior section of the brain. In the upper right the corpus callosum is essentially missing. The bottom two pictures are from a 9 year old girl with FAS. She has agenesis of the corpus callosum and the large dark area in the back of her brain above the cerebellum is a condition known as coprocephaly. It is essentially empty space. Most children with FAS do have a corpus callosum, although it may be reduced in size. The reduction in size occurs primarily in the front and rear portions (genu and splenium). One interesting item is that this same pattern of reduction in the genu and splenium has been found in ADHD children. The behavioral problems seen in FAS frequently are similar to those seen in ADHD. References Mattson, S. N. , Jernigan, T. L. , Riley, E. P. (1994a). MRI and prenatal alcohol exposure. Alcohol Health Research World, 18(1), 49-52. Mattson, S. N. , Riley, E. P. (1995). Prenatal exposure to alcohol: What the images reveal. Alcohol Health Research World, 19(4), 273-277. Riley, E. P. , Mattson, S. N. , Sowell, E. R. , Jernigan, T. L. , Sobel, D. F. , Jones, K. L. (1995). Abnormalities of the corpus callosum in children prenatally exposed to alcohol. Alcoholism: Clinical and Experimental Research, 19(5), 1198-1202. Background There have been over a dozen retrospective studies of children with FAS (total N = 269). Overall, these studies, such as the Seattle studies or studies out of Germany, reported an overall mean IQ of 72. 26 (range of means = 47. 4-98. 2). The data presented here were collected in San Diego, CA as part of a project at the Center for Behavioral Teratology. The mean IQ performances of children with FAS were compared to alcohol-exposed children with few if any features of FAS. All children in this study were exposed prenatally to high amounts of alcohol, however only the FAS group displayed the craniofacial anomalies and growth deficits associated with the diagnosis. The other group was designated as having prenatal exposure to alcohol (PEA) and had documented exposure to high levels of alcohol but were not dysmorphic, microcephalic, or growth-retarded. In comparison to normal controls, both groups of alcohol-exposed children displayed significant deficits in overall IQ measures as well as deficits on most of the subtest scores. While the PEA subjects usually obtained marginally higher IQ scores than those with FAS, few significant differences were found between the two alcohol-exposed groups. These results indicate that high levels of prenatal alcohol exposure are related to an increased risk for deficits in intellectual functioning and that these deficits can occur in children without all of the physical features required for a diagnosis of FAS. Our PEA subjects may be somewhat similar to individuals identified by other groups as having FAE, however individuals with PEA display few if any of the facial features of FAS, and are not growth retarded or microcephalic. References Streissguth AP, Aase JM, Clarren SK, Randels SP, LaDue RA, Smith DF (1991). Fetal alcohol syndrome in adolescents and adults. Journal of the American Medical Association 265:1961-1967. Mattson, S. N. , Riley, E. P. , Gramling, L. , Delis, D. C. , and Jones, K. L. (1997). Heavy prenatal alcohol exposure with or without physical features of fetal alcohol syndrome leads to IQ deficits. Journal of Pediatrics, 131 (5), 718-721. Mattson, S. N. and Riley, E. P. (1998). A review of the neurobehavioral deficits in children with fetal alcohol syndrome or prenatal exposure to alcohol. Alcoholism: Clinical and Experimental Research, 22 (2), 279-294. image general intellectual performance Background. This was a study of a broad range of neuropsychological tests, such as: The Wide Range Achievement Test- which assesses academic skills, the Peabody Picture Vocabulary Test and the Boston Naming test-both assessment of basic language functioning, the California Verbal Learning Test-a list learning and memory test, the Visual-Motor Integration Test which measures basic visual-perceptual skills, the Grooved Pegboard test-a test of fine-motor speed and coordination, and the Childrens Category Test-a measure of nonverbal learning. Along the x-axis are the tests included in the battery; for comparison purposes, all scores were converted to standard scores with a mean of 100 and an SD of 15. Children with FAS or PEA showed deficits in comparison to controls and they were very similar to each other. There does seem to be some indication that the nonverbal measures (on the right of the slide) are not as impaired as the verbal and academic measures, which are on the left and center of the slide. The take home message is that children with FAS and those exposed to high amounts of alcohol, but without the characteristics required for a diagnosis of FAS, are similarly impaired. The FAS children tend to be a bit worse than the PEA children, but the pattern of behavioral deificits is fairly similar over a wide range of tests. References Mattson, S. N. , Riley, E. P. , Gramling, L. , Delis, D. C. , Jones, K. L. (1998). Neuropsychological comparison of alcohol-exposed children with or without physical features of fetal alcohol syndrome. Neuropsychology, 12(1), 146-153. image neuropsychological performanceBackground In addition to the abilities already discussed, a few studies have documented other specific neuropsychological deficits in individuals with FAS. Children with prenatal alcohol exposure, with and without FAS, have demonstrated various deficits on measures of executive functioning. These measures have revealed problems in areas such as planning (tower task-shown above), cognitive flexibility (trails test), inhibition (stroop test), and concept formation and reasoning (word context tests). Generally, performance on these measures is characterized by increased errors and more difficulty adhering to rules. Therefore, children are less successful overall. For example, on the tower measure shown above (Tower of California-similar to Tower of London), children with FAS and PEA passed fewer items overall and made more rule violations than controls. The only two rules were to never place a larger piece on top of a smaller one and to move only one piece at a time. As can be seen the alcohol exposed children had many more rule violations. In addition, deficits have been found on the WCST (Wisconsin Card Sort Test), a nonverbal measure of problem solving. The WCST test requires both problem solving and cognitive flexibility and has been proposed to be sensitive to frontal system dysfunction. This test is a gold standard in the measure of executive functioning in neuropsychology. Children with prenatal exposure to alcohol made more errors and had more difficulty with the conceptual nature of the task than controls. New data indicate that they have trouble identifying and defining concepts. Finally, tests of planning ability are also thought to be sensitive to frontal systems dysfunction although few such studies have been done in individuals with FAS. On the Progressive Planning Test which is similar to the Tower of London test children with FAS/FAE had difficulty with planning ahead and tended to perseverate on incorrect strategies. So far the results could be summarized as: 1) Heavy prenatal alcohol exposure is associated with a wide range of neurobehavioral deficits including visuospatial functioning, verbal and nonverbal learning, and executive functioning 2) Heavy prenatal alcohol exposure causes microcephaly and disproportionate reductions in the corpus callosum, basal ganglia, and cerebellum 3) Children with and without physical features of the fetal alcohol syndrome display qualitatively similar deficits References Carmichael O. H. , Feldman JJ, Streissguth AP, Gonzalez RD: Neuropsychological deficits and life adjustment in adolescents and adults with fetal alcohol syndrome. Alcoholism: Clinical and Experimental Research 16:380, 1992 Kodituwakku PW, Handmaker NS, Cutler SK, Weathersby EK, Handmaker SD: Specific impairments in self-regulation in children exposed to alcohol prenatally. Alcoholism: Clinical and Experimental Research 19:1558-1564, 1995 Mattson, S. N. , Goodman, A. M. , Caine, C. , Delis, D. C. , Riley, E. P. (1999). Executive functioning in children with heavy prenatal alcohol exposure. Alcoholism, Clinical and Experimental Research, 23(11), 1808-1815. Background Secondary disabilities are those disabilities that the individual is not born with, and hopefully with appropriate intervention could be ameliorated. This slide illustrates the extent of these secondary disabilities as a function of age. These are individuals with FAS and FAE. As can be seen over 90% of these individuals have mental health problems and about 50% of those over the age of 12 have disrupted school experiences, trouble with the law, which is frequently severe enough to require confinement. They also engage in relatively high rates of inappropriate sexual behavior and a significant number have alcohol and drug abuse problems. Interestingly, the factors that are protective against these secondary disabilities are: Being raised in a stable, nurturant home, diagnosis before the age of 6, no sexual or physical abuse, not changing households every few years, not living in a poor quality home, and receiving Developmental Disabilities services. References Streissguth, A. P. , Barr, H. M. , Kogan, J. , Bookstein, F. L. (1996). Final Report: Understanding the occurrence of secondary disabilities in clients with fetal alcohol syndrome (FAS) and fetal alcohol effects (FAE). Seattle, WA: University of Washington Publication Services. Image secondary disabilities Background. Much of what we know about FAS and the effects of prenatal alcohol exposure is the result of work on animal models. After FAS was identified it became important to demonstrate that the effects were indeed the result of alcohol exposure and not due to factors such as other drugs, maternal conditions, or nutritional variables. The development of appropriate animal models was very important in this regard. Models were developed for assessing physical features of FAS as well as the behavioral, neuroanatomical, and neurochemical profiles of prenatal alcohol exposure. The ideal test animal would absorb, metabolize and eliminate alcohol similar to human, transport alcohol and metabolites across.

A Case Study On Terrorist Database Screening Information Technology Essay

A Case Study On Terrorist Database Screening Information Technology Essay introduction When the FBIs Terrorist Screening Center, or TSC, was created following the 9-11 attacks, the goal was to consolidate information about suspected terrorists from different government agencies into a single list. This was intended to enhance communication and decrease processing times. Subsets of the TSC watch list, such as the No Fly list, were added to reduce the wait for airplane passengers by screening only those who may be prevented from air travel. However, several problems have prompted questions regarding the quality and accuracy of the consolidated list. For a security measure reliant on identification of dangerous individuals, a lack of information regarding the names of suspects is a key issue. Because the list may include duplicated name entries or terrorist aliases, obvious non-terrorists such as former Senator Ted Kennedy have been subject to travel delays because of names that resemble those of suspected terrorists. According to the case study, a single name on the list may have as many as 50 duplicates. This contributes to the over 750,000 records that make up the TSC watch list. A major cause of name similarity or duplication is the process to be included on the list. Various government agencies perform sweeps of traveler information, utilizing misspellings and variations of terrorist names. This often contributes to inclusion of innocent individuals who do not belong on the list. Once an individual is on the list, there is no quick fix to be removed. According to the case study, over 24,000 requests to be removed from the list have been made, including requests from innocent travelers. Only 54 percent have been resolved due to an extensive processing time of 40 days. The Department of Homeland Security developed the Traveler Redress Inquiry Program to help innocents remove themselves from the list and avoid the extensive screening and questioning that results from being a traveler noted on the TSC watch list. Privacy and profiling have also been concerns surrounding the creation and further development of the watch list. To improve the screening process and reduce instances of erroneous inclusion, more detailed and personal data would have to be gathered about individuals on the list. This information may cause sensitivity and safety issues and contribute to existing criticism of the list because of its potential ability to promote discrimination. Some individuals on the list attest that they are marked on the list as suspected terrorists due to their race or ethnicity. However, without including private and sensitive data, the requirements for inclusion on the list will remain minimal and contribute to more false positives. The TSC is working to improve data and data management procedures. Improved communication between intelligence agencies in the future may greatly contribute to advances in the quality and accuracy of the list. But, as of now, the list stands as a major air travel security measure despite its flaws. According to the case study, Given the option between a list that tracks every potential terrorist at the cost of unnecessarily tracking some innocents, and a list that fails to track many terrorists in an effort to avoid tracking innocents, many would choose the list that tracked every terrorist despite the drawbacks. Background A compilation of information from various articles served as the basis for this case study. Journalists from prominent publications internet sites such as The Wall Street Journal, USA Today, CNN.com and Businessweek.com contributed to the creation of this case study through articles they wrote regarding the watch list. These articles, as well as those who wrote them, serve as the case study firm. Analysis The TSC watch list has demonstrated a variety of strengths and weaknesses since its creation in 2003. Benefits of the list include safer air travel for passengers and reduced screening time, but this has come at the cost of inconveniences and cases of mistaken identity for many innocent travelers. Data redundancy and inconsistency have contributed to questioning of the lists accuracy and quality. A minimal lack of data and information has contributed to name duplication and erroneous inclusion of innocent travelers. In order to eliminate these false positives, or cases of mistaken identity, more information regarding each suspected terrorist on the list must be gathered. However, attempts to gather this necessary information have led to outcries of privacy invasion issues which have in turn caused continual delays in data gathering processes. Individuals do not want to be inconvenienced by the accidental inclusion on the list that is the result of lack of information, yet they do not want to compromise private information to ensure that they are not falsely named as a suspected terrorist. In this aspect, it seems as if there is no decent standard for the amount of data to include that is a balance of enough, but not too much, information about a particular individual. Another issue that may contribute to inaccuracy is a lack of communication among government agencies. Non-FBI agencies such as the Drug Enforcement Administration and the Bureau of Alcohol, Tobacco, Firearms, and Explosives do not view themselves as contributors to the watch list process, or they may disagree with what the FBI says constitutes terrorist activity. Some Department of Justice offices access information that may be necessary to include on the watch list but neglect to share that information with the FBI. Improved communication and coordination of sensitive and important information would greatly improve the quality and accuracy of the list. The government has made significant improvements through the initial creation of the consolidated watch list, but this could be further improved upon by better management practices and a shared information system. Creating a management team specifically to monitor the watch list and the information supplied by other government agencies would improve the quality of the watch list as well as communication with vital contributors. This group could also ensure that innocents are not falsely included on the list. Combining the gathered data into communal information system would allow all the organizations who utilize the watch list access to important data and would create a watchdog effect as well as increased safety measures. Discussion What concepts in this chapter are illustrated in this case? The concepts from this chapter that the case uses are file organization, and problems with the traditional file format including redundancy and consistency, data management and systems to manage the data, and ensuring data quality. Why was the consolidated terror watch list created? What are the benefits of the list? The consolidated watch list was created to slow down the time of processing names in the computer. A No Fly list was created as a subset of the terrorist watch list to lessen the time passengers are waiting at airports by only screening those who are specifically not allowed to get on a plane. According to the article Director of Terrorist Watch List Says Government Has Technical Capability to Screen all Passengers Against Full List Before They Board Planes, by Fred Lucas of CNSNews.com, the No Fly list contains about 3,400 names, but the computers have the capability to screen the entire list if necessary. The article also states that about 14,000 names on the list are put in to another group that must have extra screening before the board an airplane. The benefits of a smaller list definitely decrease the time to look up names in the system. With over 750,000 names, many of which are actually duplicated, shortening the list makes using it much more efficient. Some also believe that the criteria for getting on the list may be too broad, and that shortening the list to include only the most necessary names to watch for will help decrease the amount of people who are mistaken as terrorists. Describe some of the weaknesses of the watch list. What management, organization, and technology factors are responsible for these weaknesses? One of the main weaknesses of the watch list is the lack of information associated with the names on the list. This problem has led to many people wrongly identified as terrorists, and duplicates of names. The case study said that one name may have up to 50 duplicates. The length of the list is also getting longer and longer, which may make it less effective. The case study explains that the organizations that play a role in developing the list need to have more consistent rules for what information is required to get a name on the watch list and understand what other groups need to know who has been added so that a name is not duplicated. The organizations need to work together by sharing information to decrease these duplicates and make the list more detailed and informative for its users. The government could invest in some sort of ERP system that will update each organization when one name has been added to the list, so that each group can update the name with the known information about that specific terrorist. If you were responsible for the management of the TSC watch list database, what steps would you take to correct some of these weaknesses? The first step I would take to improve the list would be to have more research done on each name that the list includes. One of the main complaints of the list is that people are unsure of how a name gets added and why they are added. If there was a specific group of people whose job was to maintain the list we would be able to have more information show up when a name is found to be on the list to ensure that the person being screened is in fact a terrorist and not a person with a similar name. If this group was formed, they would also be responsible for removing unnecessary names on the list that create false positives for innocent passengers. The case study explained that many of the people who requested their name to get off the list are still waiting and face extra scrutiny every time they try and fly. Keeping these names on the list also increase its size and inefficiency. Lastly I would invest more technology into updating and maintaining the list. I think that this tool will be extremely helpful for airlines and keeping the world safer from terrorist attacks, but it must be easier to use and more reliable to increase its potential. After the Christmas Day Bomber almost successfully detonated a bomb over Detroit while his plane was about to land, it is easy to see that we have a long way to go to protect ourselves from this treat. Do you believe that the watch list represents a significant threat to individuals privacy or Constitutional rights? Why or why not? Currently, I do not believe that this list is threatening to an individuals privacy or Constitutional rights. The list is too broad right now and doesnt include very much information about the suspected terrorists. However, if they decide to do more research when pulling the list together people may feel that the government is being more invasive. Even with this extra research however, I do not think that it violates their Constitutional rights. If people want to be able to fly safely all around the world, they will need to give up some of their privacy to do so. Conclusion The Terrorist Watch List was created to monitor those flying on domestic and international flights after the attacks on America on September 11, 2001. Currently, the list is not very detailed and very long, creating many problems. These problems include duplications of names and false positives causing hassle for passengers who are mistaken as terrorists. The list is also growing rapidly which makes screening for names take longer and longer. The government agencies responsible for the list are also slow at removing false names. While this list is a great start to protect passengers while flying, there are still many advances that will need to be made. The names on the list need to have more details and research corresponding to them, and the agencies working with this list need to work together to cut down on duplicate information. They will also need to work on the length of the list, and sub-lists, to make sure that it is used effectively to prevent terrorist attacks.

My Philosophy of Teaching Essay -- Philosophy of Education Teachers Es

My Philosophy of Teaching In the field of education there could arise many philosophical ideas of each individual teacher. Many of the past philosophies have been and still are used in today’s education programs, such as the Socratic method. My philosophy will also contain some of the many philosophies of the past and possibly the future. I will state the nature of students, the nature of knowledge, the purpose of public education, method, and curriculum according to my own philosophies, which also may be based the philosophical ideas of previous individuals. The nature of human beings in my opinion, as well as Jean-Jacques Rousseau, is that all human beings are born innocent. We are born into the world without the knowledge that is to be acquired throughout time. When it comes to the nature of knowledge however I do not agree with Rousseau. I believe that each person should construct his own knowledge at the same time as he memorizes other knowledge. In other words, the student should learn and memorize what he has been taught; yet at the same time hold his own opinions and philosophies in mind as well. I believe that the nature of knowledge is also purely relative; it does depend upon the person, place, and time. Not every student is going to be the same. One might not be able to learn in a larger classroom than another might; he may require special attention possibly for the reason that he may have a learning disability, or possibly a short attention span. The overall purpose of education in my opinion is for survival in today’s society and economy. For one person to survive comfortably in this computer –based world of today, one would require skills in mathematics, English, science, and ma... ... retain the lessons. From past experiences I have observed that if the teacher involves the students in the lesson, the children forget that they are learning and realize that they are having fun. This area of participation is important in elementary schools for the purpose of accomplishing the goals in which almost every school sets forth. It also allows the children to feel in control of their thoughts and opinions. My professional development plans include a wide variety of experiences with children in general and in the education field. In the above paragraphs, I have made it clear what my expectations are in terms of the nature of students, the nature of knowledge, the purpose of education, method, and curriculum. I do however, expect them to be subject to change after I have completed the required field experience or my own professional experience. My Philosophy of Teaching Essay -- Philosophy of Education Teachers Es My Philosophy of Teaching In the field of education there could arise many philosophical ideas of each individual teacher. Many of the past philosophies have been and still are used in today’s education programs, such as the Socratic method. My philosophy will also contain some of the many philosophies of the past and possibly the future. I will state the nature of students, the nature of knowledge, the purpose of public education, method, and curriculum according to my own philosophies, which also may be based the philosophical ideas of previous individuals. The nature of human beings in my opinion, as well as Jean-Jacques Rousseau, is that all human beings are born innocent. We are born into the world without the knowledge that is to be acquired throughout time. When it comes to the nature of knowledge however I do not agree with Rousseau. I believe that each person should construct his own knowledge at the same time as he memorizes other knowledge. In other words, the student should learn and memorize what he has been taught; yet at the same time hold his own opinions and philosophies in mind as well. I believe that the nature of knowledge is also purely relative; it does depend upon the person, place, and time. Not every student is going to be the same. One might not be able to learn in a larger classroom than another might; he may require special attention possibly for the reason that he may have a learning disability, or possibly a short attention span. The overall purpose of education in my opinion is for survival in today’s society and economy. For one person to survive comfortably in this computer –based world of today, one would require skills in mathematics, English, science, and ma... ... retain the lessons. From past experiences I have observed that if the teacher involves the students in the lesson, the children forget that they are learning and realize that they are having fun. This area of participation is important in elementary schools for the purpose of accomplishing the goals in which almost every school sets forth. It also allows the children to feel in control of their thoughts and opinions. My professional development plans include a wide variety of experiences with children in general and in the education field. In the above paragraphs, I have made it clear what my expectations are in terms of the nature of students, the nature of knowledge, the purpose of education, method, and curriculum. I do however, expect them to be subject to change after I have completed the required field experience or my own professional experience.

Inkwell Limited Essay

1. TERMS OF REFERENCE 1.1 This report reviews and investigates Inkwell Ltd’s accounting system in relation to establishing and setting recommendations in order to conclude that its system and controls are enhanced as well as protected to minimize the risk of fraud. 1.2 The report investigates the main stakeholders of the organization at large both internal and external as well as the information it needs it has from the system. 1.3 Recommended costs and benefits are analyzed together with the risk of fraud towards the organization. 1.4 Lastly the report is part of the AAT level 4 Diploma in Accounting. 2. EXECUTIVE SUMMARY 2.1 The report reviews the internal control within the accounting system of Inkwell Limited and recommendations to upgrade them. Findings are concluded that Inkwell Ltd ought to employ enough, fully trained staff with relevant qualifications and work full time as well as following company’s policies. Training staff results in having competent staff which will reduce confusion and enhance confidence of employees in their work. 2.2 The report recommends that accounting system ought to be improved so as to develop controls for the operations of the organization like password access, authorization and attendance record by purchasing clock cards so that the risk of fraud can be minimized too. 2.3 The report recommends that Inkwell Ltd ought to buy an electronic generator which will act as a reserve during time of power cut such that vital information of the company is always protected even if there is power cut. 3. METHODOLOGY 3.1 A research from books and internet was used as reference in order to come  up with this report and it was based on the case study. 3.2 A fraud matrix was used to investigate the potential of fraud within the accounting system and protecting controls in practice by analyzing them. 3.3 Reviewing the existing accounting system over a period of three months to enable a SWOT analysis to be produced was also used to plan and investigate the report. 4. INTRODUCTION TO THE ORGANISATION 4.1 Inkwell Ltd is a large company in Birmingham supplying complete range of re-manufactured inkjet and laser tower cartridges to small retailers and large trade customers. It is a limited company established seven years ago by two of its controlling shareholders, Paul Farnon and Victoria Dawson. So far it has revenue of over  £16 million, 80% being from small retailers while 20% is from large trade customers. It employs around 180 full time employees and 2 part time staff at the head office. 4.2 Inkwell Ltd has grown since the founders of it realized the need to have more professional Accounting expertise like Finance Director and other diverse clerks. The two of Inkwell Ltd’s directors has experience of dealing with this type of business from their prior companies they have worked for. 4.3 The organization has relatively flat structure with two supervisors reporting to the directors and then further clerks reporting to their supervisors. The leadership style used is consultative where combination of democratic and autocratic is involved. Appendix 1 expands the structure in full. 4.4 The accounts system is a centralized system consisting of 28 computers in head office site and 60 in shops/branches where online shops are opened 24/7.The inventory control system is based around on excel spreadsheet, the sage payroll system for payroll calculations and windows vista operating system is used. The password â€Å"Go Green† has been used and currently in use to log on all the computers of the company. In head office site every member of staff has his/her own computer whether full/part time whereas in branches each computer and printer is shared by 3-4 member of staff that are for part time.10% discount is given against the cost of a replacement cartridges if old one s are brought by a customers. 4.5 External regulation affecting the organization 4.5.1 The Company’s Act 2006-This sets out the way in which financial  statements should be prepared so Inkwell Ltd will have to comply with this Act to mitigate all possible fines that might arise. 4.5.2 UK Accounting Standards-This defines procedures and approaches to the preparation of financial statements that the organization must take. They are either known as Statements of Standard Accounting Practices (SSAPs) or Financial Reporting Standard (FRSs) depending on when they were issued. 4.5.3 International Regulations such as International Accounting Standard (IAS) and International Financial reporting Standards (IFRSs) issued by the International Accounting Standard Board (IASB)-Inkwell Ltd will have to follow these regulations to have confidence in accounting. 4.5.4 The data Protection Act 1998-The fundamental principle of confidentiality is related to this act and this regulates how Inkwell Ltd processes and stores information of customers, suppliers and employees so as to minimize possible penalties. 4.5.5 Late Payment law-Inkwell Ltd ought to pay its suppliers on time as this is set out in the Late Payment of Commercial Debts Act 1998 so as to eradicate the possibilities of being sued and loosing reputation. 4.5.6 Health and Safety Legislation-Inkwell Ltd is obliged to teach its staff how to withstand some of the outcomes that are safety related since harmful substances (Ink) are used and the toner cartridges has some devices that are connected with controlled light and rays. Procedures of dealing with this matter are essential to protect people against any harmful effect. 4.6 Inkwell Ltd-Key external stakeholders 4.6.1 Customers-The customers of Inkwell Ltd are into two categories being small retailers and large trade customers who purchase re-manufactured inkjet and toner cartridges. They expect to be provided with quality service at discounted, reasonable prices. This is happening as they are given 30-60 days of credit after a trial of three months of paying with purchase order. Price lists and credit terms might also be required. 4.6.2 Suppliers-The Company is supplied with re-manufactured inkjet and toner cartridges. Suppliers will require Inkwell Ltd to pay them on time but since Inkwell Ltd operates with relatively small number suppliers, payments period can be extended without complaint. Financial information can be required by suppliers to enable them to decide whether to work with Inkwell Ltd. 4.6.3 Financier/Bank-Producing series of business plans enables Inkwell Ltd to raise enough finance from their banks to expand the business. Financial statements like Income Statement may be needed by the bank. 5. THE ACCOUNTS DEPARTMENT 5.1 Inkwell Ltd has an Accounts Team based in the head office on an Industrial Estate in Birmingham where information from its branches is compiled and processed. All computers are accessed by the password â€Å"Go Green† and reporting does take place to the relevant authorities. The accounts department is highly privileged to have top management like finance director and accountant. 5.2 The purpose of Inkwell Ltd’s accounts department is to complete all activities relating to the production of the accounts including sales and purchases ledgers, payroll and costing. This department has its own weaknesses identified included in appendix 2 and structure in appendix 1. 5.3 The accounts department-Key internal stakeholders 5.3.1 Paul Farnon, owner1(Managing Director)-As the owner and managing director of Inkwell Ltd, Paul will have to strive for the success of the company including managing accounts department. The way Farnon manages will determine where the company is heading. Since Paul has held top position as the UK general sales manager in a major manufacturer of printers (Hewlett Packard), this reflects an advantage to the accounts department and company at large since he has experience. 5.3.2 Victoria Dawson,owner2(Sales Director)-As being another owner, Victoria is obliged to contribute in the success of the accounts department since she once worked as a Marketing Manager for Rymans,a major office supplies retailer in the same industry so Victoria will use previous experience to help accounts department especially in sales of the company. 5.3.3 Anil Gupter, owner3 (Finance Director)-Anil is also expected to deliver a good service looking at the fact that he did not changed his rank of being Fin ance Director unlike other directors when he moved from Epson, a large manufacturer of printer and printers cartridges to Inkwell Ltd. Anil was needed to have more professional accounting expertise since the production of the company was showing that circulation of money has expanded. Anil’s main responsibility is to manage all finance, legal and accounting procedures and system. Gupter has Bsc, FCMA  qualifications. 5.3.4 Michael O’Payne (Company Accountant)-Michael is responsible for managing the work of the accounting technicians and clerks running the transactions accounting system comprising of purchase, sales and general ledger,costing,payroll and personnel database management system. The fact that Michael has been the company’s accountant ever since it was established, it means he understand and familiar with each and every transaction relating to accounts department. Michael has ACCA qualifications. 5.3.5 Michelle Labelle (General ledger & Inventory clerk)-Michelle’s main roles is to keep financial control over company’s inventories, review daily reports from shop manager s, enter all data into general ledger to produce trial balance. Labelle also monitors orders to suppliers placed by Purchase Manager. Michelle has no accounting qualifications but once worked as trainee personnel officer in France. 5.3.6 Liana Khan (Purchase Ledger Clerk)-Liana is responsible for entering all suppliers’ invoices and credit notes into the purchase ledger and arranges payments to suppliers. Liana has foundation level 2 AAT qualifications and is keen in studying for her intermediate level 3 AAT. Khan is employed part time of 20 hours a week and has once worked as Sales Ledger Clerk. 5.3.7 Greg Morris (Sales Ledger Clerk)-Morris input all data into sales ledger and sends monthly statement to trade customers. He once worked for Rymans where Victoria Dawson was working. Greg was a purchase ledger clerk. He has no accounting/credit control qualifications but wishes to have one. Morris is employed on part time 20 hours a week basis. 5.3.8 Alan Cook (Costing Technician)-Alan is responsible for operating Inkwell Ltd’s costing system since the company was formed. Cook has no accounting qualifications and not willing to have one but before joining Inkwell Ltd he was a Purchase and Sales ledger clerk. 5.3.9 Sharon Ward (Payroll & Personnel Database Clerk)-Sharon’s main responsibility is to run Inkwell Ltd’s two payrolls, a monthly payroll for management and salaried staff as well as a weekly payroll for hourly paid staff. She also issues all statutory forms required by HMRC and UK tax authorities and lastly maintain the personnel database. Sharon has BA (Hons) and AAT foundation level 2 accounting qualifications and willing to study for her AAT intermediate exams. Ward once worked as a holiday company resort representative. 6. REVIEW OF THE ACCOUNTING SYSTEM 6.1 This report analyses the accounting system that are used by Inkwell Ltd and makes recommendations to enhance it. 6.2 The weakness have been identified with the aid of SWOT analysis expanded in appendix 2.This section also investigates the system within the context of the financial reports the accounts system should provide to stakeholders like suppliers, financier and whether it is suitable to meet their, and company’s needs. 6.3 Working methods and practices 6.3.1 The system in Inkwell Ltd’s accounts department comprises of 8 computers running on an integrated basis and are all linked to the same printers. Inventory information is operated within excel and the payroll system uses sage payroll to calculated the weekly and monthly wages and salaries.Quickcost is used for costing system. Monthly bank reconciliation statement and receipts is produced manually. 6.3.2 All work within the system is password sheltered, using a general password through the organization ‘Go Green’. 6.3.3 Weakness in the working methods and practices within the system at Inkwell Ltd are detailed in the SWOT analysis in appendix 2 as: -Some of the staffs are part time so this can delay day to day work to be fully completed on time since they are not always present and there is no necessity in place for them to all be in the office at the same time. -Employing incompetent staff exposes the company to a great risk of performing poorly since it will be hard to withstand the changes of the profession like being familiar with international standards. Working overtime by part time staff to catch up with the work will cost the company. This may also accumulate errors within Inkwell Ltd and stakeholders like bank, suppliers may resist dealing with them and the reputation of the company may possibly downgrade gradually. -Having no assistants in the company reflects lack of plan and missing the bigger picture because once an employee is not around it means the work stops since there is no a reserve. Keeping cheques and cash in the premises for more than a night is a great risk. -Tendency of backing up the system once instead of twice provided that the policy states that, this may result in loosing critical information to be used in various cases like verification and this will be regarded as failure to retain records. -The use of same password for the entire company  tend to be a secret uncovered because once one computer is logged on, automatically it is possible to log on the rest of the computers of which is unsafe to the side of Inkwell Ltd. 6.4 Recording keeping system 6.4.1 Weaknesses in the record keeping system were recognized as component of the SWOT analysis in appendix 2. -Errors, assumption, inaccuracy may possibly be found for the reason that there is shortage of skillful staff to cover for those who are absent so employees with inappropriate skills will attempt to cover up therefore causing errors. -Reconciling monthly bank statement by hand may cause errors and it is quite slow to do that compared to using computer. -Insufficient training period makes it hard to use new developed system like payroll so being self-doubting with the use of this new system will automatically generate incorrect information done by employees. -Having no attendance time record like clock cards may perhaps lead to underpaying which can decline the drive of employees and at the same time employees may be overpaid and Inkwell Ltd will have to use a lot of cash to pay overtime that were not deserved. 6.5 Training The SWOT analysis in appendix 2 analyses the weaknesses within the system regarding training as follows: -Incompetent staffs are employed which can cause a massive confusion and inaccuracy particularly when workload boost and latest standards of profession are introduced. -Training periods are too short to maintain and attain new changes of the system like being familiar with the use of new payroll software thus causing lack of confidence upon employees. 7. INTERNAL CONTROL AND FRAUD ANALYSIS 7.1 Internal system of control 7.1.1 Within Inkwell Ltd controls resembling payments to staff is very informal. Dependence is habitually based upon trust. Formal controls will sustain the accounting system and diminish the chance of fraud. 7.1.2 The SWOT analysis in appendix 2 analyses the weaknesses within the system as: -Cash and cheques-leaving money and cheques in the premises until the banking day will definitely attract theft to take place since Inkwell Ltd is a huge company despite whether the money is placed in a save place. -Authorization-There are no effective authorization procedures put in place  regarding matters like attendance records and monitoring payments to suppliers. Approved payments were reversed by employees like Purchase Manager. -Access-Since one password is used by Inkwell Ltd, any member of staff could use this password for personal reasons. -Payments-It’s very risky to let customers pay via internet by giving their debit/credit cards details 7.2 Fraud Analysis 7.2.1 Even though there is no confirmation of fraud having taken place within Inkwell Ltd Ltd, fraud is likely to occur within the system and proper controls ought to be in place to put off them. 7.2.2 The SWOT analysis in appendix 2 analyses the weaknesses within the system as: -Authorization-Some employees may tend to overstate hours worked and this is one way where fraud can occur due to lack of having no attendance time records. Monitoring all company’s expenditures like payments to suppliers are less monitored so fraud can find a way through this root as approvement was reversed by the Purchase Manager. -Password-Inkwell Ltd’s information may be extracted through having flexible access and then used to steal money from the company as critical information like bank details may be interrogated from the computers due to having same password. -Cash and Cheques-Leaving cash and cheques in the premises until banking day may provoke fraud because some of the employees might get tempted to steal due to the nature of being closer to a lot of cash having a thought that it would not be identifiable. -Payments-Collecting payments over the internet can also lead to fraud as its quite risky to give debit/credit card details via internet because some people even employees may pretend as if they are Inkwell Ltd representatives by using different names from there take money for their own reasons not for company. 7.2.4 Each of these possible frauds, the contemporary controls in lay, and the recommendations to develop can be found within a fraud matrix in appendix 3.This matrix also comprises the level of risk to the business. 8. RECOMMENDATIONS TO IMPROVE 8.1 There are numerous recommendations that can be utilized to advance the weaknesses recognized over also in appendix 2. 8.1.1 Training-Training periods should be extended such that staff may be fully trained to use the system and operate it effectively. This will help them to gain confidence  and morale in their work and their daily work will move a bit faster which lead to high productivity. 8.1.2 Policies-Since policies are ethics to channel decisions and accomplish rational outcomes and the source for employment contract with staff, all employees ought to comply with policies set to alleviate possible risks like losing vital information if the system backed once instead of twice. Regular meetings and workshops may facilitate to review the policies and mark the weak areas so that they can be strengthened. This will ensure that aims and target are met which is a good thing. 8.1.3 Attendance-The use of clock cards may be useful to record the exact hours worked for. This will prev ent misstatement of time worked thus help the company not to overstate nor understate payments to employees. 8.1.4 Assistants and qualifications-Enough staff with relevant qualifications ought to be employed so that they can act as reserves when others are absent. This will make certain that external stakeholders are confident to invest in a company that is well equipped in terms of adequate and competent staff. 8.1.5 Advanced Accounting-The use of electronic accounting like pastel should be used to alternate reconciling monthly bank statement and entering receipts manually, this will help to save time and minimize errors. 8.1.6 Access-Inkwell Ltd should set a policy which states that each computer should have its own password so as to restrict access to all the entire computers, this will guarantee that company’s information is embraced. 8.1.7 Approve-All approved payments especially including big amount ought to be thoroughly monitored, this will put off fraud of overstating what it has been approved where people will take advantage of that like what the purchase manager did by changing approved deal. 8.1.8 Banking everyday is the best way for Inkwell Ltd rather than waiting until banking day looking at the fact that Inkwell Ltd generates a lot of money on daily basis, so keeping cheques and cash in the premises is a risk. Security Company will also have to be hired to protect all properties like cash. This will guarantee safety in the company. 8.1.9 Payments-Payments from customers when they are away should be done through post where cheques are sent and should be crossed ‘Account payee’. Names, address and business rates reference should be written properly and correctly. This will minimize delayed payments. 9. COSTS AND BENEFITS ANALYSIS 9.1 The recommendations after cost and benefit analyses to employ adequate, full time, qualified staff, purchase attendance record and bank every day. This has been completed as follows: 9.2 COSTS 9.2.1 Appropriate training staff is required for current account packages like payroll and personal database as well as training other accounts clerks like that one of sales ledger. Inkwell Ltd will have to choose the best institution with reasonable prices to train its staff. 9.2.2 There would be an opportunity cost of staff attending the training in that way they would not be available to complete their work but getting paid and therefore they are not generating chargeable hours. 9.2.3 Well qualified staff with relevant qualifications is required to act as assistants. New staff will have to be posted as clerks assistants. They will become a bit confused to operate in a new environment at first and time will be consumed as well but as time goes on they will adapt and adjust to a new working place. 9.2.4 Inkwell Ltd will require clock cards to record the attendance of the employees and the swiping machine for these cards will have to be connected to the system though this may cause a bit of disruption in the offices. Inkwell Ltd should choose a quality machine that is simple to use. 9.2.5 The electronic generator is needed to help during power cut. Connecting it to the entire accounts department will cause interruption as all connections will have to be switched off for a while. Prices and the quality of the generator should be compared from different shops to choose the best one. 9.2.6 Security company with advanced equipments like cameras, alarms is required for security services. Connecting the security system will as well cause disturbance in the offices. The cost, quality, reliability of the security companies should be compared to see which one is suitable for Inkwell Ltd. 9.2.7 Other staff may be unhappy to see other being trained and this might cause less productivity, commitment, efficiency because they will become jealous. Extended induction of new staff can also cost the company as they are not available for work while some preparations are carried on. Finally ongoing training and extended induction will probably cause client’s dissatisfaction because there would be shortage of workforce thus declining reliability of clients to Inkwell Ltd. 9.3 BENEFITS 9.3.1 The benefits the system will bring are less tangible, so harder to value but possible benefits have been quantified as follows: 9.3.2 The first benefit to Inkwell Ltd is that there will be staff competence as employees will now have relevant skills and knowledge thus leading to quality production and effectiveness. Self confidence will also be improved since they are flexible with their work. 9.3.3 The use of clock cards will enable the payroll department to be accurate in most times. This will also reduce queries from staff if their salaries are underpaid and time set for each employee will be utilized efficiently, unproven overtimes will no longer be found thus reducing cost for the company. 9.3.4 Availability of qualified assistants will then fill gap especially when others are not around due to reasons like sick leaves and this will help the production to keep moving. Clients will also be interested to be given professional service at any time. Relationship between two parties is enhanced due to good cooperation found. 9.3.5 The use of electronic generator will create chances of not loosing critical information during power cut. Inkwell Ltd will always have necessary information needed by internal and external stakeholders. 9.3.6 Having a security services means Inkwell Ltd’s properties are secure but not fully due to inherent risks of some assets like cash. The use of alarms and cameras will reduce the chances of employees stealing. The security company will also help in escorting the cash and cheques while in transit to be banked. 9.3.7 Inkwell Ltd’s reputation is enhanced since clients are provided with professional service from trained and knowledgeable staff and at the same time staff feel valued to the investment in training them, their morale is as well improved. APPENDIX 1-INKWELL (LTD)’S ORGANISATIONAL STRUCTURE APPENDIX 2-INKWELL (LTD)’S SWOT ANALYSIS STRENGTHS WEAKNESSES -Quick delivery from Inkwell Ltd no matter where the customer is. -Employees are paid on time because payroll and personnel database is presented to the bank by the 24th of each month. -There is nonstop trading by online shop since they operates 24/7 -Inkwell Ltd has directors with quality and full  experience of dealing with type of business of printer cartridges. -More professional accounting expertise like accountant, financial director, clerks. -The use of centralized accounting system enables Inkwell Ltd to decide decisions quickly and economies of scale as fewer staff overall are needed to complete work unlike if every branch had its own accounts employees. -Flexibility-employees are given chance of advising management in some areas like Alan Cook advised of variances from target. -Cheques are signed by any two of the company’s authorized signatories. -The use of BACS to pay staff is useful since its quick -Giving staff commission is strength itself because their effectiveness and morale tend to improve. -There is a good credit control taking place since all customers that are overdue with their payments are contacted via telephone, written letter. -Good communication i.e. Michelle usually contact shop managers to know when the inventory gets above three days’ holding. -The use of advanced accounting packages like payroll will minimize the errors. -Shortage of staff as well as employing unqualified staff results in poor performance, productivity. Reputation of Inkwell Ltd is at high possibilities of being destroyed. -Short training periods are not suitable for a big company like Inkwell Ltd this will limit employees’ confidence in their work e.g. one day training is not enough. -Inkwell Ltd’s policies are not followed which means they lack direction for example backup is supposed to be done twice a day rather than once. Lack of attendance time record will results in overstatement nor understating figures of hours worked since no control is to be found to record hours worked. -Payments including big amounts are not well monitored, for example Purchase Manager changed what was approved by management that there were to be no increases in prices conceded this year at all but he reversed that, this reflects that follow up was not involved. -Some of the management become reluctant to attend other matters like that one Chapman where there was discrepancies involving big amount and he failed to attend the matter. -Procrastination of some vital areas-differences were caused because the list of people to have access to the general ledger was not yet set so everyone could access. -Some  management like Purchase Manager is short sighted because purchase order processing module had to be bought so that some details of some transactions may not be deleted but Peter concluded it as a waste of money. -The use of one computer by 3-4 part time employees is too bad because it influences less productivity, efficiency since it cannot be used simultaneously so others will have to wait for other to finish and it discourages self independence in workplace. -Recording receipts and reconciling bank statement manually may possibly accumulate errors and consume a lot of time. -Tension between management like that one of accountant and Finance Director may discourages internal relationship and cooperation(team work).The company will suffer since by the time they are obliged to discuss something important they w ill deliberately become pig-headed. OPPORTUNITIES THREATS -Customers are helped to have no history of poor payments so this may enhance the reliability of customers to the company and more customers will be attracted gradually. -There is an opportunity of training staff meaning by the time of completing those studies they will bring huge input that is acquired from outside. -Inkwell Ltd is given an opportunity by suppliers to pay a bit late and this will help Inkwell Ltd to use the money that was to be paid for other like to pay overdraft if there is any. This will also improve cash position -Data Protection Act 1998-Inkwell Ltd is likely to face penalties of failing to keep records since it has the tendency of not keeping records. -Family commitments-Some employees may have family commitments that force them to take some breaks like when family members e.g. when children are sick. This will mean task at work will have to wait especially when company does not have assistants. Some will even take sick leave. -The use of unqualified staff is a huge threat since customers may possibly report that they are not given complete service that match with what they have paid for. This may be reported to consumer affairs and Inkwell Ltd might be penalized. -Power cut may provoke the loss of vital information and Inkwell Ltd may fail to present relevant wanted by external stakeholders e.g. banks so in this way  the company may miss so many chances of opportunities or either be penalized for failing to present information to be used for legal purposes. -There is possibility of theft to take place in the company since Inkwell Ltd is generating a lot of money. -Trading via online might possibly become because it’s a great risk since some may claim to become part of Inkwell Ltd so that they may receive money that was not entitled to them. APPENDIX 4-INKWELL (LTD)’S TECHNICAL NOTES 1) Income Statement-In the context of Inkwell Ltd this will show the owner of the business, sales revenue/income received as well all the cost incurred in the accounting period which will be deducted from the income to arrive at the profit of Inkwell Ltd.This will help the owner to make right decisions and analysis as costs and revenue that has huge impact in the income statement will be highlighted. 2) Statement of Financial Position-Current, non current assets, short term liability and long term liability like loans will be laid down. All liabilities will be added and deducted from all assets for which the amount should be equal to the capital invested in the company by the owners and profit from Income Statement. This will help in terms of planning of how long will the liabilities be paid and when to sell non current assets, how to control receivables. 3) Fraud Detection- The use of regular checking and investigating all discrepancies to conclude what could have went wrong can be one way of detecting fraud. Forensic accountants can as well be useful where investigations will be carried out scientifically. Effective procedures and strategies that are meant to eradicate fraud can be useful in the organization so owners and employees will not want to be associated with fraud cases. 4) Impact of fraud-Fraud can become strong usually if it’s done by the owners of the business, this will include theft of cash, inventory as well as time meant for businesses’ purposes, owners and employees may use business time for their personal activities and this will reduce profitability, production, and effectiveness in the company. Fraud can become a way of life for a business where trustworthy within the business is eroded. Some will be scared of whistle blowing if they are not protected.

Pegomastax - Facts and Figures

Pegomastax - Facts and Figures Name: Pegomastax (Greek for thick jaw); pronounced PEG-oh-MAST-ax Habitat: Woodlands of southern Africa Historical Period: Early Jurassic (200 million years ago) Size and Weight: About two feet long and five pounds Diet: Plants Distinguishing Characteristics: Prominent fangs; short bristles on body About Pegomastax Some of the most notable dinosaur discoveries dont involve going out into the field with a shovel and pickax, but examining long-forgotten fossil specimens that have been filed away in dank museum basements. Thats the case with Pegomastax, which was recently named by Paul Sereno after he examined a neglected collection of fossils from southern Africa, which had been discovered in the early 1960s and stashed in Harvard Universitys extensive archives. Pegomastax was certainly an odd-looking dinosaur, at least by the standards of the early Mesozoic Era. About two feet long from head to tail, this close relative of Heterodontosaurus was equipped with a parrot-like beak studded by two prominent canines. The porcupine-like bristles that covered its body are reminiscent of the short, stiff, feathery protrusions of another herbivorous dinosaur, the late Jurassic Tianyulong, which was also an early ornithopod of the heterodontosaur family. Given its presumed plant-eating diet, why did Pegomastax have such sizable canines? Sereno speculates that this feature evolved not because Pegoamastax snacked occasionally on insects or rotting carcasses, but because it needed to a) defend itself against larger theropod dinosaurs and b) compete for the right to mate. If longer-toothed males were more likely to survive predation, and also more likely to attract females, you can see why natural selection would have favored Pegomastaxs fangs.