...1.1 Explain current legislation sector skill standard influence on organizational policies and practices for promoting and maximizing the rights of users of social health and social care service. 1.2 Analysis the factors affect achievement the promoting and maximizing the rights of users of social health and social care service. 1.3 Analysis how commutation between individual and health care worker contribute to promoting and maximizing the rights of users of social health and social care service. 2.1 Explain the factor they may contribute the loss the independence non participation and social exclusion for vulnerable people. 2.2 Analysis how organizational systems and processes are managed to promote participation and independence of the users of health and social care service. 2.3 Analysis the tension that arise when balancing the right of individual to independence and choice against the care provider’s duty to protect. 3.1 use a case study from a health or social care setting to identify the extent to which individual are at risk of harm. 3.2 Explain the role peoples play in a team and how can work together to achieve the shared goal. 3.3 Analysis the effectiveness of policies, procedures and managerial approach within a health or social care setting for promoting the management risk, review current legislation, codes of practices and policies that applies in handling of medication. 3.4 Suggest alternative ways to complete task...
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...QUALIFICATION HANDBOOK Level 5 Diploma in Leadership for Health and Social Care and Children and Young People’s Services (England) (3978-51/52/53/54/55/56) December 2011 Version 3.1 (February 2012) Qualification at a glance Subject area City & Guilds number Age group approved Entry requirements Assessment Fast track Level 5 Diploma in Leadership for Health and Social Care and Children and Young People’s Services (England) 3978 19+ There are no entry requirements Portfolio of Evidence, Practical Demonstration/Assignment. Automatic approval is available for centres offering the 3172 Level 4 NVQ in Health and Social Care – Adults 100/4794/3 and the 3078 Level 4 NVQ in Leadership and Management for Care Services 500/4105/8 Learner logbook and Smartscreen Consult the Walled Garden/Online Catalogue for last dates City & Guilds number 3978-51 Accreditation number 600/0573/7 Support materials Registration and certification Title and level Level 5 Diploma in Leadership for Health and Social Care and Children and Young People’s Services (Children and Young People’s Residential Management) Level 5 Diploma in Leadership for Health and Social Care and Children and Young People’s Services (Children and Young People’s Management) Level 5 Diploma in Leadership for Health and Social Care and Children and Young People’s Services (Children and Young People’s Advanced Practice) Level 5 Diploma in Leadership for Health and Social Care and Children and Young People’s Services (Adults’...
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...Auditor Independence and Non-Audit Services: A Literature Review Vivien Beattie University of Stirling and Stella Fearnley University of Portsmouth TABLE OF CONTENTS Page List of tables and list of figures About the authors v vi List of abbreviations vii Executive summary ix Part 1 Auditor independence 1 Introduction 1 1.1 1 1.2 The ‘problem’ of non-audit services (NAS) 1 1.3 The current UK regulatory and professional environment 2 1.4 Motivation for this study 3 1.5 2 The role of audit in regulating capital markets Structure of report 3 Auditor independence 4 2.1 Introduction 4 2.2 Definitions of auditor independence 4 2.3 Economic models of auditor independence not including NAS 5 2.4 Models of auditor pricing and independence in the presence of NAS 5 2.5 2.6 Economic power models of auditor independence Moral psychology, ethical reasoning and independence 8 8 2.7 Broader based studies into auditor decision making 9 2.8 Summary and comments 11 Part 2 Current regulatory frameworks 3 Auditor independence and NAS: analysis of current regulatory frameworks 3.1 Introduction 13 13 3.2 Regulation of auditor independence 13 3.3 Independence in professional and legal regulatory frameworks 13 3.4 3.5 Independence and NAS Overall economic dependence 19 22 3.6 Small companies 22 ...
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...Series Paper No. 1 January 2005 Preface This paper is part of a major project - Corporate Governance in the Public Sector: An evaluation of its Tensions, Gaps and Potential. The project will provide the first comprehensive theoretical and empirical work on corporate governance in the Commonwealth public sector. It has been designed to enhance communication and participation in governance across government, industry, and the community by improving corporate governance literacy and making information publicly available. The project is a collaborative venture between three University of Canberra research centres and key governmental and industry partners including the Australian National Audit Office, the Australian Government Department of Finance and Administration, Deloitte, Touche, Tohmatsu, CPA Australia and MinterEllison Lawyers. This paper is the first in a series that will be produced by researchers and industry partners involved in the project. The aim of the series is to identify and explore key emerging public sector governance issues and encourage wider discussion and activity. The series has been designed for public sector practitioners and corporate governance ‘enthusiasts’ across the public and private sectors. All papers will be broadly distributed and will be available online - www.canberra.edu.au/corpgov-aps Acknowledgements The Authors gratefully acknowledge the assistance of the industry partners and colleagues who contributed to this paper: Dr Russell...
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...CHAPTER 1 INTRODUCTION 1.1 INTRODUCTION Tourism is, according to the Department of Environmental Affairs and Tourism (2002a), the world’s largest economical sector. In 2002, tourism in South African had a growth rate of 11.1 % in foreign arrivals from the previous year. That accounted for 6,4 million foreign tourists (South African Tourism, 2003). In 2003 it grew with another 1.2 % to 6,5 million tourists (South African Tourism, 2004), and in 2004, the number had increased to more than 6,8 million foreign tourists that visited South Africa (Geldenhuys, 2005:10). This shows that South Africa is becoming a popular travel destination among tourists. South Africa is a diverse country with many unique cultures and historical significances. South African Tourism have established that tourists experienced the hospitality and friendliness of the South African people as the most satisfactory of their visit in South Africa (Geldenhuys, 2005:10), and in a recent international survey done by American Express (Geldenhuys, 2005:10), South Africa was rated as the second-cheapest destination. Attractions such as Table Mountain, Robben Island, the Garden Route, Namaqualand, the Cradle of Human Kind, the Kruger National Park, the Drakensberg Mountains, and Soweto are just some of the South African examples (South African Tourism, 2005a). The towns and cities of South Africa such as Durban, Johannesburg, Port Elizabeth, and Cape Town also serve as attractions (South African Tourism, 2005b)...
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...CHAPTER 1 INTRODUCTION 1.1 Research Background The auditor’s roles are to provide an opinion on financial statement and to ensure that the statements are based on true and fair image of company performance to the stakeholders. They are authorized in checking the accuracy of business records. Opinions given by the auditor gives an added credibility to the financial statements (Maqableh, 2014). Commonly, investors often rely on financial statements provided by auditor in making investment judgement and increase the productivity of financial markets. Financial statements provided by the auditors are often reviewed as credible, unbiased opinion that truly reflects the company financial positions. There’s no doubt that auditor independence is the core of auditing profession when establishing its objectivity and integrity. Auditor independence, in particular, indicates the ability of an auditor to disregard any influence or control when conducting an opinion (AAA, 1973). Therefore, auditor must be, and must be seen to be independent of company management. Lack of independence causes audits to be considered to have little value (Johnstone, Sutton, & Warfield, 2001). This is further supported by Elliott and Jacobson (1998) that a particular interest may trigger a risk that could weaken the outcome of the audit which in turn impairs the auditor independence. Hence, independence is fundamental to the purpose served by auditors (Moore et al., 2002). This study is limited to...
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...control sample of inside and gray directors, we find no significant reaction to such events. The difference in abnormal returns following the sudden deaths of independent, gray and inside directors is statistically and economically significant given our sample’s average market capitalization of 5.3 billion dollars. Consistent with the view that independence is valuable, we find that stock prices react less negatively when the independent director is older, appointed to the board during the tenure of the current CEO, or when he has long board tenure. Our results hold when controlling for director-invariant heterogeneity (e.g. ability, experience, and skills) using a fixed-effect approach. Overall, our results demonstrate that independent directors provide a valuable service to shareholders. Keywords: Independent Director, Sudden Death, Firm Value, Corporate Governance JEL Classifications: G3, G30 We thank Betty Shuet Lin Ng and Crystal Yuk Ip Shiu for excellent research assistance. Nguyen thanks the Chinese University of Hong Kong for financial support through a Direct Research Grant. Nielsen thanks the Danish Social Science Research Council and Danish Centre for Accounting and Finance (D-CAF) for...
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................................................. 4 Strong sense of basic ethics and integrity ..................................................................................... 4 Self-motivated ............................................................................................................................... 5 Self-Confidence ............................................................................................................................ 5 Creativity, Self-Reliance, and Adaptability .................................................................................. 5 Entrepreneurial Skills............................................................................................................................. 5 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 2.10 Opportunity identification and Creative thinking ......................................................................... 6 Strategic Planning skills ................................................................................................................ 6 Resourcefulness...
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...46 Appendix C — Paper I — Evaluation Guide EVALUATION GUIDE COMPREHENSIVE SIMULATION — SABLETEL PRIMARY INDICATORS OF COMPETENCE The reader is reminded that the solutions are developed for the UFE candidate, therefore all the complexities of a real life situation may not be fully reflected in the following solution. The UFE Report is not an authoritative source of GAAP. Memo to: From: Subject: StarNova Executive Committee CA SableTel’s 2010 Year-End and 2011 Strategic Plan As requested, I have assessed the strategic plan as formulated by the CEO of SableTel, Dan Wilson. I have also identified issues associated with the 2010 financial results and I have assessed the financial condition and future prospects of SableTel. Primary Indicator #1 The candidate provides an audit plan, recalculates the CRTC Fee, and provides auditing procedures to test the accuracy of the Fee calculation. NOT UPDATED The candidate demonstrates competence in Assurance. Competencies VI-1 – Analyzes, evaluates and advises on assurance needs (A) VI-2.2 – Evaluates the implications of key risks and business issues for the assignments (A) VI-2.4 – Develops guidelines to set the extent of assurance work, based on the scope and expectations of the assignment (A) VI-2.5 – Designs appropriate procedures based on the assignment’s scope, risk and materiality guidelines (A) VI-2.10 – Prepares information for meetings with stakeholders (A) SableTel has received a letter from...
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...Abstract A key challenge for macroeconomic policy in open economies is how to simultaneously manage exchange rates, interest rates and capital account openness—the trilemma. This paper calculates a trilemma index for India and investigates its evolution over time. We find that financial integration has increased markedly after the mid-2000s, with corresponding limitations on monetary independence and exchange rate stability. This tradeoff has been mitigated, however, with the rise of international reserves as a partially independent instrument of macroeconomic policy. In addition, we confirm that the weighted sum of the three indexes adds up to a constant, validating the notion that a rise in one trilemma variable should be traded-off with a drop of the weighted sum of the other two. Finally, we consider the implications of changes in the trilemma index for macroeconomic outcomes. We find some evidence that greater financial integration and corresponding loss of monetary autonomy and exchange rate stability has influenced inflation and inflation volatility, though not in a consistent manner. ∗ This paper was written for the 7th NIPFP-DEA Research Meeting held in New Delhi, India, August 31September 1, 2010. We thank Yuhan Xue for excellent research assistance. Preliminary draft: please do not quote or cite 1. Introduction A key challenge for macroeconomic policy in...
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...Solutions for exchange rate policy of transition economy of Vietnam Dissertation zur Erlangung des Grades Doktor der Wirtschaftswissenschaft (Doctor rerum politicarum, Dr. rer. pol.) der Juristischen und Wirtschaftswissenschaftlichen Fakultät der Martin-Luther-Universität Halle-Wittenberg vorgelegt von M.A. Mai Thu Hien geb. am 23. August 1976 in Hanoi, Vietnam Gutachter: 1. Prof. Dr. Dr. h.c. Rüdiger Pohl, Martin-Luther-Universität Halle-Wittenberg 2. Prof. Dr. Martin Klein, Martin-Luther-Universität Halle-Wittenberg Datum der Einreichung: 07.06.2007 Datum der Verteidigung: 12.07.2007 Halle (Saale), Juli 2007 urn:nbn:de:gbv:3-000012127 [http://nbn-resolving.de/urn/resolver.pl?urn=nbn%3Ade%3Agbv%3A3-000012127] 2 Acknowledgements This doctoral dissertation could not be completed if I have not received the help and encouragement from numerous people. Firstly, I am greatly indebted to my first supervisor, Prof. Dr. Dr. h.c. Rüdiger Pohl, who kept an eye on the progress of my work and was always available when I needed his advices. His great advices, supports, criticisms, comments, and encouragement helped me to develop necessary knowledge to understand and to build theoretical context in this dissertation. I also would like to express my deep gratitude to Prof. Dr. Martin Klein, my second supervisor, for his suggestions and concerns with my dissertation. I gratefully acknowledge the financial support of DAAD, without which this dissertation would not have been...
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...National Bank of Commerce NGO - Non Governmental Organisation NMB - National Microfinance Bank NMFP - National Microfinance policy PFSs - Private Financial Sectors PRIDE - Promotion of Rural Initiatives and Development Enterprise SACCOS - Saving and Credit Cooperative Society SPSS - Statistical Package for Social Science URT - United Republic of Tanzania ABSTRACT The Ojective of the research was to assess the eeffectiveness/contribution of PFSs in reduction of poverty in Kinondoni District Dar es Salaam Tanzania. The research was conducted at NBC branches. The Branches to which the Reseacrh was conducted were Kinondoni Branch, Ubungo Branch, Mlimani City Branch, UDSM Branch and Tegeta Branche. Data were collected through interview and research questionnaires and were analyzed by using quantitative approach. The research study revealed that Tanzania there is a number of Private Financial Institutions providing financial services among Tanzanians. These Financial institutions are categorized either being in the form of banks i.e NMB, NBC, Akiba Commercial Bank and Women Bank of Tanzania or non Banks Financial institutions like PRIDE, FINCA and Tujijenge. All these financial institutions provide loans to need of Tanzanians. However, the...
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...……………………………………………… ii TAXCOMPETENCIES, COMPLIANCE COSTS & INCOME TAX COMPLIANCE APPROVAL This is to certify that this dissertation has been submitted in partial fulfillment of the requirement for the award of a Masters of Science degree in Accounting and Finance of Makerere University with my approval as University Supervisor. Joseph Ntayi (PhD) Supervisor Signature: ………………… Date: ……………………… Arthur Sserwanga Supervisor Signature: ………………… Date: …………………….. iii TAXCOMPETENCIES, COMPLIANCE COSTS & INCOME TAX COMPLIANCE DEDICATION I dedicate this entire effort to my late Mother Gorreth Nabagereka. We miss you dearly. iv TAXCOMPETENCIES, COMPLIANCE COSTS & INCOME TAX COMPLIANCE ACKNOWLEDGEMENTS Completion of this research has been a result of both direct and indirect support of many people to whom I owe acknowledgement. I owe profound gratitude to my supervisors Dr. Joseph Ntayi and Mr. Arthur Sserwanga, for their constructive comments, suggestions and encouragement that made the production of this dissertation possible. Sincere appreciation to my best friend and husband, Matthew Kalubanga Adyeri for the outstanding sacrifices he has made over time and the persistent support he has given me without which the contribution of this study to the existing body of knowledge...
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...CHAPTER ONE INTRODUCTION 1.1 Background to the Study Since the 1960s to date, small and medium sized enterprises (SMEs) have been given due recognitions especially in the developed nations for playing very important roles towards fostering accelerated economic growth, development and stability within several economies (Yitzhaki, 2006). They make-up the largest proportion of businesses all over the world and play tremendous roles in employment generation, provision of goods and services, creating a better standard of living, as well as immensely contributing to the gross domestic products (GDPs) of many countries (OECD, 2000).Over the last few decades, the contributions of the SMEs sector, the development of the largest economies in the world have beamed the searchlight on the uniqueness of the SMEs; and this have succeeded in overruling previously held views that SMEs were only ―miniature versions‖ of larger companies (Al-Shaikh 1998; Gaskill et al. 1993). And although Small and Medium Enterprises have been at the center of the policy debate for quite some time in both developed and developing countries, little analytical work has been undertaken in this area.The dearth information that exists among researchers on Small and Medium Enterprises however provides a sense of how important this sector is for sustainable development in emerging economies (Medina, 2001). For instance, recent studies conducted by United Nations Industrial Development Organization (UNIDO) concur that SMEs...
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...particularly happy that this Conference is being organised by the Institute as a part of its Golden Jubilee celebrations. The Institute has established a long and creditable track record of contributing to economic research consistently over its 50 years history. Its research has greatly enriched the debate on the conduct and formulation of economic policy over the years. The theme selected for the conference is befitting in the present context as we grapple with issues and challenges for sustaining the elevated growth momentum that we have now achieved. This has assumed added contemporary significance in the wake of expected moderation in global growth due to a projected slowdown in the US and some other advanced economies. Whereas emerging markets, including India have so far not been greatly affected by the financial turbulence in advanced economies, the increasing global uncertainties need to be watched and guarded against appropriately. Although our growth process continues to be dominated by domestic factors, we need to recognise some changing global patterns, which could have implications for the macroeconomic prospects of the Indian economy. Accordingly, in my address, I would first review the overall macroeconomic performance in India since independence, then draw likely prospects for the coming five years and finally conclude with some issues that need to be addressed for sustaining the growth of the Indian economy. I. A Review of the Indian Growth Process Growth...
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