Barriers to Communication in the Health Sector

Barriers to communications in health and social care Communication is simply being able to pass a message and that message being understood by the person it was meant for and well understood and carried out without any problem. When this circle is interrupted either message is lost or not understood then we need to understand why. Barriers in the health sector comes in either: PHYSICAL is when a person can not access the care they want or need because of a physical problem like a walking difficulty or a wheelchair access * EMMOTIONAL:The barriers in the care sector are emotions. If not have dealt with certain feelings before by the feeler. †'Emotions can play a big part in barriers. It is important that workers within the health and social care field do not let their own emotions get the better of them.They must be professional and although friendships can be made it is important not too get attached to a service user or patient. † †'In the health and social care se tting many people may have problems and many things may be hard to deal with but workers must maintain professionals and not show a lot of emotion, yes we can empathise but we should not make a service user feel worse or more upset. * LANGUAGE :If a patient calls at his Gp and he cant speak English and no one can understand what he/she is saying then it might lead to time waste in treating that patient in terms of diagnosing patient ailment which could be deadly in terms of wrong diagnoses or time wasted in getting an interpreter.

Research paper on dollar vs rupee

This paper is conceptual study based on Indian Rupee Fluctuation VS. Dollar ND relationship in terms of Rupee appreciation that is dollar depreciation and rupee depreciation that is dollar appreciation. It provides valuable insights into impact of changes in currency relations on various sectors of economy keeping in focus economy in general and Indian economy in particular. Pros and Cons of currency appreciation and depreciation are studied as boon and bane for the economic growth. Keywords: Appreciation, Rupee Fluctuation, Depreciation, Rupee-Dollar.Induction The rupee has depreciated by more than 18 percent since May 2011, moreover with The rupee breaching the 53 dollar mark, profit margins of nannies that import commodities or components would come under severe pressure, which could result in price increases for the consumer. The rupee depreciation will particularly hit the industrial sector and put higher pressure on their costs as items like oil, imported coal, metals and miner als, imported industrial intermediate products all are getting affected.Although the prices of most of the imported commodities have fallen, the depreciating rupee has meant that the importer gets no respite as they need to pay more to purchase the same quantity of raw materials. The depreciating rupee loud keep the price of imported commodities elevated. Thus the industrial sector is bound to get adversely hit the appreciating rupee is posing a unique set of challenges for the Indian economy. The impact would not be limited to macro economy alone but it will also affect down to the level of firms under various sections of economy.This is conceptual study based on Rupee Dollar relationship in terms of Rupee appreciation that is dollar depreciation and rupee depreciation that is dollar appreciation. OBJECTIVES This is conceptual study based on Rupee Dollar relationship in terms of Rupee appreciation that is dollar depreciation and rupee depreciation that is dollar appreciation. It pr ovides valuable insights into impact of changes in currency relations on various sectors of economy keeping in focus economy in general and Indian economy in particular.Pros and Cons of currency appreciation and depreciation are studied as boon and bane for the economic growth. It also provides suggestions or steps needed to control as well as to overcome leftists of excessive fluctuations between rupee and dollar keeping in view current trends. Related Literature Ever since the advent of the ARCH model by Engle (1982), research on the remission mechanism of volatility between various segments of the financial market has been fast advancing. The application of ARCH and its generalized form, I. E. GARTH has advanced rapidly in examining volatility transmission among stock markets. Studies on volatility transmission based on low-frequency foreign exchange data are, however, relatively sparse. The initial application of GARTH model to the foreign exchange market could be traced back to the works of Dibbled and Nerves (1989). They employed a vector autoregressive (VARY) model as a basis for the variance decomposition f forecast error variances in order to measure the magnitude of return and volatility spillovers in the foreign exchange market.

Background on Stress

INTRODUCTION BACKGROUND OF STUDY Work Related stress is a major cause of employee’s low productivity in an organisation. Encarta dictionary defines stress as strain felt by somebody mentally, physically, emotionally which may cause symptoms as raised blood pressure and depression. It is important to recognise and address properly job-related stress because it badly affects the employee’s mental and physiological health. As there is so many resources for employees to perform excellent in their jobs but there are also some factors that hinder their performance. These factors lead to their performance negatively.Newman and Behr (1979) defined job stress as ‘a situation wherein job-related factors interact with the worker to change his or her psychological and or psychological condition such that the person is forced to deviate from normal functioning. Some reasons for stress at the workplace could be; inability to meet the demand of the job, building and maintaining an amiable relationship with colleagues, management of subordinate staff, imparting knowledge to others and taking works from them, excessive work pressure to meet deadlines, inability to be creative, change of job, sexual harassment.These kind of work related stress results in poor performance by members of the organization. Attison (2002) says stress is a major factor in up to 80% of all work-related injuries and 40% of workplace turnovers. Despite tremendous advancement in science and technology and availability of various sources of luxury, majority of the workers in Ghana seem to be experiencing moderate to high degree of psychological stress in various spheres of their lives.Job related-stress is also a serious cause of mental health and health-related injuries. David and Cooper (1981) discovered that workplace stress has been increasingly quoted as the main cause of accidents, job dissatisfaction and other psychological illnesses like heart attack, alcoholism and hypertension . WORK RELATED STRESS Well-designed, organised and managed work is good for us but when insufficient attention to job design, work organisation and management has taken place, it can result in Work related stress.Work related stress develops because a person is unable to cope with the demands being placed on them. Stress, including work related stress, can be a significant cause of illness and is known to be linked with high levels of sickness absence, staff turnover and other issues such as more errors. Stress can hit anyone at any level of the business and recent research shows that work related stress is widespread and is not confined to particular sectors, jobs or industries.

Technological Determinism in Modern Era Research Proposal

Technological Determinism in Modern Era - Research Proposal Example The changes in technology resonate with societal changes because the process now affects the way humans feel, operate and think. This is attributable to communication and technological developments that dictate the way that people communicate and their effects on the messages sent across and received (Hickman, 2010, p. 78). Hard and soft technological determinism Hard technological determinism advance specific consequences that are either highly probable or inevitable while determining the development agenda and social organization of institutions. This requires specific conditions that are either sufficient or necessary. Apparently, sufficient conditions require unitary causes while necessary conditions require some additional preconditions as companions. Weak technological determinism is the most accepted technological status. It portends on the adoption of some technological orientations that only facilitate or enable the utilization of relevant potential opportunities for consump tion by some communities. It presumes that technology should only shape the structure of the society, but not the outcome of their actions. Many scholars recommend this form of technological determinism. Over the past few decades, the movement in technological developments has been so fast. The technologies of yesteryears continue to be rendered irrelevant with the emergence of innovations. For instance, a number of years ago, communication involved writing and printing of materials. This took a long time to reach the recipients so that by the time they get the information, it is outdated already. Such events as death or wars could have escalated while this information is still on its way to the recipient. Then there was the innovation of television that changed the communications industry by providing the most recent and up to date information that not only oriented people on social situations but also updated people on weather conditions gave information on new products. Televisio ns also enabled the relaying of video clips that can now be shot and aired so that an average person can get first-hand information on important world events. This way, technology has contributed to altering how society and people feel. Today, people will watch television clips on different happenings around the globe and give their opinions on whether there are justifications or not for the acts. For instance, conflicts and tensions between or within countries normally elicit different opinions from a cross section of the society. Through this technology, helps shape the society in particular orientations (Hugh & Reynolds, 2001). The innovation of cell phones was also a major technological change that influenced significantly on the societal implications. Additionally, cars and airplanes technologies ensured that families could spread out and still keep in touch with each other over long distances. Using cell phones, people could possibly talk across boundaries and even continents without having to write letters that would take long periods to reach the destinations. Therefore, cell phones managed people to meet their societal needs by allowing convenience in communication irrespective of the distance between the communicators.

Guest lecturer reports Essay Example | Topics and Well Written Essays - 750 words

Guest lecturer reports - Essay Example By so doing, no one will be to blame upon failure of a particular technology. There are different views on the relationship between technology and society. Technological determinism argues on the basis of engineers devising a technology which is either rejected or adapted by the society. It sees technological development as inevitable and autonomous. Political determinism incorporates commercial imperatives and global capitalism while social constructivism relays the possibilities of innovation when technology is embedded in its social context. Engineers as societies have management thus self-regulated. They operate on the basis of division of labour and it is such management that aided in the launch of the Challenger Space Shuttle. Being the 2nd innovation in the space exploration, it completed nine successful missions before exploding in the 10th mission. Although it halted the passion for space missions, judgments on the cause of the explosion began. Political explanation linked t he explosion to low temperatures while engineers put blames on the management. The judgment was considered from scientific perspective where an analysis on the design of the space shuttle was made. It was finally discerned that Challenger explosion was due to failure of any joints that exist between the two lower sections of the right solid rocket motor [Rumerman, 2000]. Basically, there are technical problems that existed but engineers did not concentrate to it. Perhaps, joint rotation was a minor problem and was fixed by SRB O-rings. However, NASA and Morton Thiokol (MT) engineers do not reach a consensus on the O-ring problems. Tests are done to solve the conflicting ideas of the size of gap that affected the sealing capacity of the rings. NASA uses electrical instrument to measure rotation and concludes that joint rotation is a serious problem because SRB fails test. On the other hand, Morton Thiokol engineers prove that joint rotation is not a serious problem despite failure of SRB in the 8th cycle of the hydro burst test. The challenger launch decision is thus upheld to meet appropriate professional standards. Judgments should be made based on evidence relating to materials, environment and people. Considering this fact, they make sure that before implementing a particular technology, it is safe enough to be handled by people. Scientific ideas and principles may be complex and controversial if it differs from social judgment (National academics, 2013). Engineering judgments should provide pragmatic solutions. For instance, the rocket motor is designed with seals which work under conditions of temperature and pressure that exceed expected launch. This helps to create a scientific experience to bring back the thought that long halted the launch of space program until the facts of the dimensional problems were identified. In order to protect public welfare, engineers must be aware of the test designs to be applied in providing solutions (Lewis, & Richard, 1 988). The challenger launch decision therefore was based on a new recommendation which stated that low temperature was not a big problem notwithstanding facts that the prediction of the launch temperatures was outside NASA specifications. This follows acceptance of recommendations made by MT engineers and a decision to launch the space shuttle

The role of the female characters. How do they represent the feminist Essay

The role of the female characters. How do they represent the feminist issues that may have been occurring around the time work was written. please include Everyday Use, by Alice Walker - Essay Example It is the commitment by women to achieving equality in the society. There are various type of feminism namely; motherhood, medicine, legal rights, child abuse, working women, and conservative feminism (Walters 21). In this essay therefore I will look at the role of the female charactors and how they represent the feminist issues that may have been occurring around the time work was written. Women characters of the time Walker wrote this piece of work are portrayed to be had working and enthusiastic. After the demise of Mama`s husband and left her to take care of the family on her own, we find her perform different tasks like, during the day she puts on overall to signify the extent at which she works. She is described to be ‘big boned woman with rough, man working hands’. She performs various tasks such as killing and cleaning a hog, breaking ice to get water, milking animals among other duties. This brings the feminist issue of motherhood and of gender equality as the women of this time also played the roles that were perceived to be for the men (Hoffman 31) Women are portrayed as people who are had working and are of high ideals. This is seen in the character traits of Mama who does every thing possible to bring up her two little children despite being the only sole bread winner. She is also seen as a woman of high integrity and stature in the society. She wake up in the morning and puts on her overall ready to start her daily chores. These bring out the them of feminism and how constructive a woman can be in the society. It also implies that women just like men deserve equal rights and treatment. Walker also bring two contrasting lives lived by the two daughters of Mama. Dee is said to live a good lifestyle of the American culture which she acquired following her disappearance after the fire tragedy that burnt their house. On the other hand, Maggie’s life is portrayed to be miserable and is full of tribulations, at first

Critical analysis on potential benefit of using CRM in organization Essay

Critical analysis on potential benefit of using CRM in organization - Essay Example CRM or customer relationship management, therefore, has become a critical factor in the business strategy of the organizations. Customer relationship management is a people-centric business strategy that integrates technology and various business processes around the customers. Analysis and identification of the changing trends of the customer requirements have become important ingredients to gain leverage against one’s business rivals. While the market strategy should be totally focused on the needs and requirements of the people and make continuous efforts to update its products line with that of the changing public demands. Understanding of consumer psychology, therefore, plays a vital role in the development of marketing strategy and planning. The behavioral pattern of the people, in the decision making process of buying products and services, help provide important clues for preparing appropriate advertising strategies and campaigns so that maximum mileage could be garnered for the products. The need for effective CRM strategy has therefore, become essential in the fast transforming socio-economi cal paradigms, so that they are able to meet the challenges of the external factors to maintain as well as increase their existing customer base. The purpose of the study is to gauge the impact of the CRM in the overall business strategy and business decision outcome. Emerging markets are crucial in the era of globalization and can be defined as the new area with high income and where the demand for the product can be created with relative success. According to Nargundkar and Srivastava (2002), knowledge about customer and their required is considered to be critical for the long term success of a business (Nargundkar and Srivastava, 2002). But the studies have shown that only small percentage of business have detailed

Research Paper on the emergency response of InternationaL Nashville

On the emergency response of InternationaL Nashville Airport, Tennesse - Research Paper Example There are different types of emergency: natural disasters and man-made situations and disasters. The natural disasters may appear in the shape of hurricanes, tornadoes, and earthquakes while man-made disasters include acts of terrorism, food poisoning or any other issue that may be technical. Based on this assessment, the emergency response plan cannot be absolute or perfect; rather, it may be developed based on the type of the disaster. However, there are certain aviation standards, procedures and protocols essential for all types of emergencies or accidents. In the following parts of this paper, Incident Command System (ICS) has been discussed. It is a national level protocol describing the different aspects and concepts related to emergency. The key concepts inbuilt in it are common terminology, unity of command and so on. It is followed by the part mentioning Nashville International Airport background and different awards (as well as reasons for them) won by the airport. Addition ally, the subsequent paragraph elaborates the basic information relating to the airport. After that part, rules and regulations relating to the Accident Reports and Emergency Conditions have been provided and discussed. These rules and regulations have been taken from Metropolitan Nashville Airport Authority. Before the conclusion part, the analysis of Nashville Airport emergency response exercises has been provided. The exercises have been described in detail to provide different steps taken by different authorities while responding to the emergency situations. The Incident Command System (ICS) is a nationally developed and controlled collection of constructs, procedures and operating practices providing synergistic principles for emergency response agencies (Kenville et al., 2009). This system was initially developed and established in 1970s in numerous formats and has become the widely used de facto standard amongst all agencies, particularly those

Comparison of EUS and ERCP in diagnosis of bile ducts stone Essay

Comparison of EUS and ERCP in diagnosis of bile ducts stone - Essay Example All the authors possess masters degree in medicine and the last two authors possess even PhD degree. They are gastroenterologists with keen interest in study and research pertaining to stones in bile ducts. The first and second authors have published several articles pertaining to this topic. Thus the authors have professional experience and qualifications in this regard. An abstract is included in the study and is described heading wise. The abstract gives clear information in a concise manner about various aspects of the study. The abstract does identify the research problem, i.e., "factors affecting diagnostic accuracy and comparison of patients in the follow-up period for negative outcomes are not thoroughly investigated in a randomized trial." There is no hypothesis in the research. The methodology, sample subjects and major findings in the study are mentioned in the abstract. The rationale for the study is clearly mentioned. The limitations of the study are not mentioned. The literature review in the study is not in detail and very short. However, it is up-to-date. No underlying theoretical frameworks have been identified in the study. The literature review however, does identify the need for the research proposal. There is no hypothesis in the study. The methodology is clear. The study is a prospective unicentric randomized study conducted over one year after appropriate approval from the Ethics committee. 256 patients with suspected biliary stone disease who were hospitalized were included in the study. The aims and objectives in the study are clear and well defined. Even secondary objectives are indicated. All the terms in the research are clearly defined. A standardized criteria defined by Barkun et al 17 was used to determine common bile duct stones. The methodology is clear, reproducible and appropriate to the research problem. The inclusion criteria and exclusion criteria for this study are definite and described

Charge of the Light Brigade Analysis Essay Example for Free

Charge of the Light Brigade Analysis Essay Charge of the Light Brigade Mini-analysis The poem, Charge of the Light Brigade, has quite a complex rhyming scheme which can make the poem difficult to understand at first. I think that he may have designed it this way to instil a feeling of victory and valour at the end of the poem. I would argue that this, along with other literary techniques, shows that Tennyson was successful in glorifying the Charge of the Light Brigade in his poem. As I mentioned before, the rhyming scheme is an integral part of the poem. The rhyming varies for each stanza, which at first seems like a large fault of the poem. The length of each stanza lengthens as the poem goes on, perhaps trying to simulate how the battle escalated. This pattern continues on until the last stanza where the number of lines is significantly reduced. This indicates the resolution of the poem. For the first verse, Tennyson utilizes an ABA pattern for the first half. â€Å"Half a league, half a league, half a league onward. † A large part of the poem is the repetition. This repetition of certain phrases creates a rhythm not unlike the galloping of horse’s hooves on the ground. This creates a feeling of verisimilitude and provides an authentic experience for the reader. The repeated phrase, â€Å"Cannon to the right of them/Cannon to the left of them/Cannon in front of them. † suggests that they were surrounded by enemies on all sides. The sentence also suggests the large imbalance of numbers on the British side compared to the Russians. This emphasises the victory at the end of the poem. While Tennyson tried hard to glorify the Charge of the Light Brigade, he also attempted to express the large amount of casualties as well. Tennyson utilized metaphor and allusion to acknowledge the amount of death on the field without being overly graphic in his description. He used the phrase, â€Å"Into the jaws of Death/Into the mouth of Hell† repeatedly to further his point. In my opinion, Tennyson accurately portrayed and glorified the Charge of the Light Brigade in his poem, using a variety of literary techniques.

Forensic In Digital Security Information Technology Essay

Forensic In Digital Security Information Technology Essay Computer forensic is a branch of forensic science that involves largely around computer crimes and legal evidence that pertain and revolve around digital evidence. The main aim of computer forensics is to explain the current state of the digital artifact and to provide analysis on the data as evidence to the court. Acquisition of evidence from the scene of crime A police officer or investigator upon receiving the laptop from the parents should first establish if the laptop is switch on or not. If the laptop is running perform a force shutdown by holding down onto the power button and take out the battery. If the laptop is showing clear signs of data of apparent evidentiary value onscreen. The police officer should first seek trained technical personnel who have experience and training in capturing and preserving volatile data before proceeding. The police investigator would also immediately shutdown the laptop through irregular shutdown if there is any sign or indication of activity onscreen indicating data is being overwritten or deleting. Indication of destructive process is being performed on the computer data storage system. This is to ensure that no further evidence is being lost or being tamper. The investigator would also need to check if there is any disk in the disk drive and take a picture of the disc on the disc drive before putting into the anti static bag. The investigator would next place tapes across all disk drives so that no media would be placed in the disk drives. The investigator would also place tapes on the power button on the laptop. This is to ensure that no the evidence would not be tamper in order to preserve the integrity of the data. Documentation If there is cables and wires attached to the laptop. The investigator would also uniquely label, document and take pictures of the wires, cables and devices connected to the laptop. If there is devices attach at the other end of the cables it would also be photographed and documented of it being connected to the laptop. The device, cables and wires would then be individually documented and photographed before putting in the evidence bag. The documentation of the evidences should also include a detail record of the notebook brand, model, serial number, attachments on the notebook and it current state. The surrounding environment where it was being use should be also photograph as evidence. If the notebook is running photographing the screen help in visually documenting the state of it and what was running upon the initial response. Taking photos of front, side and back of the computer. A photograph of the notebook and the surrounding environment and the devices connected help in the reconstruction of the setup should the notebook need to be taken to the lab for further investigation. Documentation is important as it allow the court to verify that correct forensic procedures are being adopt and undertaken. It also effectively allows the recreation of the activities that are performed during the initial response. Evidence Custody Form An evidence custody form is also necessary in order to proof the chain of custody has been in place. As it proof that proper custody of the evidence and the state of the evidence upon custody to proof that proper forensic evidence has been taken place. Handling Digital Evidence All potential evidence should be à ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€¦Ã¢â‚¬Å"Bag- and-tagà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ã‚  refers to the process of placing crime scene evidence into bags and tagging them with single or multi evidence form. This help in withholding the chain of custody and also the integrity of the evidence. Evidence should be kept in anti-static bags to prevent damage through electrostatic discharge. Computer manuals of the laptop if there are any would also be taken for reference in the lab. A copy of the hard disk image will also be created using programs and also generating of a hash sum to check for consistency or integrity in it. The copy data would then be handed to the appropriate party assisting in the investigations. The source copy would be retained in a locked room with limited or restricted access and kept in anti static bags. This is to ensure that there is a chain of command in place and that the source data is always available and not tamper. In order to preserve the main copy evidence and also allow recreation of procedures if necessary. Transportation When transporting digital evidence, the investigator or the first responder should take note in preserving of the evidence state. The first responder should always keep digital evidence away from magnetic fields produced by radio transmitters, magnet or any other form of magnetic field that might affect the state of the evidence. Potential hazards like heat, cold, humidity or static electricity should be taken note. While transportation, mobile phones should always be kept in faraday isolation bag. Storage Digital evidence should be stored in a secure, climate-controlled environment that is not subject to extreme temperature or humidity that might damage hardware. Digital evidence should not also be expose to magnetic fields, moisture, dust or vibration that might affect the state of the evidence or destroying it. Evidence custody form should also be use to identifies the evidence, who has handled it and the date. Hardware resources for analyzing notebook Hardware Resources The hardware and tools that needed to analyze a notebook are: Laptop Large-Capacity disk drive IDE ribbon cable, 36 inch Linux Live CD ( Backtrack 4.0 ) Laptop IDE 40- to 44 pin adapter Write-blocker Anti static evidence bag Evidence log form Firewire or USB dual write-protect external bay IDE disk drive box Faraday isolation bag ( For cell phone ) Architectural differences between a notebook and desktop One of the key differences between notebook and desktop are that due to the size of the desktop and it ability to be customized the hardware generally follow a certain guidelines or rules. This make forensic easier on desktop as the tools available are able to process most desktop computers. However with notebooks becoming more common in today society tools that are commonly use for desktop are required to be modified and change. The main architecture difference is that a notebook being compact and much smaller in size requires hardware to be much smaller, like the motherboard, ram, and hard disk. Also with some manufacturer installing drivers on their laptop for certain function eg. Webcam, biometric fingerprint scanner set a level of difficulty in investigation as some of this program might not be able to run on a different computer system without the appropriate driver. The difference in architecture of laptop and computer requires different forensic technique and procedures. The interface of an IDE laptop hard disk for instance due to manufacturer maybe smaller than a normal 40 à ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬ pin ATA ribbon connector. As due to the constraint of a laptop size the hard disk might be smaller. The internal structure of a laptop is much more delicate so it is much harder for the investigator to get the hard disks and component for imaging or storage as evidence. Smaller size laptop known as netbooks are not installed with a CD Rom drive unlike a desktop computer due to their restriction in size. This further complicate forensic process which certain forensic tools that required live CD are not able to be use. This would require the use of USB thumb drive loaded with the OS in order to extract images and information. Laptop unlike Desktop computer also does not allow the use of more than one hard disk at the same time. So imaging process of hard disk would take longer time as it cannot be done simultaneously. Most laptops do not allow the use of CD-Rom and the floppy disk at the same time. Unlike the Computer desktop system this complicates the process of common tools used for desktop. Forensic Tool for Disk Imaging FTK Imager and DCFLdd command would be use for imaging. FTK Imager is a forensic windows based acquisition tool found in various forensic toolkits like HELIX , SANS SIFT Workstation and FTK Toolkit. FTKImager support storage of disk image in EnCase or Smart file format and dd format. With Isobuster technology being built in it, it allows FTKImager to image CD to a ISO/CUE file combination. DCFLDD is an enhanced version of dd it allows hashing for the transmitted data, wiping of disk with known patterns and verifying that the image is identical to the harddisk, using bits. It can also split into multiple files, logs and data can also be piped into external applications. The use of two different imaging software with it generated hash value allow comparison in order to ensure that there is consistency and integrity in the hash value of both image. Additional evidence for clues to victim whereabouts It is important to obtain as much information as possible from the surrounding environment as they might be crucial to investigation and solving of the case. As they might be able to provide a clue to the time line, possible password phrases, that might help in aiding the steps in investigations and step. Additional evidence might include papers with possible password phrases, handwritten notes, blank pads of paper with impression of prior writing on it. Hardwares, software manuals and documentations. Calendars, literature or graphic material these form of materials and article should be treated as possible evidences and preserved in compliance with department policies or protocols. Preserving integrity of digital evidence Hashing is a method for reducing large input into a smaller input. Common hashing algorithm like MD5 and SHA-1 are commonly used to check the integrity of the data as evidence for the court. It is required to have 3 independent checks on the consistency of the image to be computed and recorded for further reference and support as evidence in court. The first check would be against any tool that is running. The second check would be after the disk image duplicate is complete to check that there is consistency in the disk images. The last check would be the consistency of the recipient data image against the source data. Bad File Headers In most file the file headers contain identifying information for the computer to recognize it. Image file headers are often manipulated to trick investigator into overlooking it. The user would often change the file header into different format eg. JPEG to DOC file format. If a forensic investigator were to conduct a search on the machine for pictures, he would simply see it as a doc file and skip it. Another reason is that examining recovered data remnants from file in slack or free space. The file header might be damage and cannot be readable. Thus there is a need to examined it file header using a HEX editor in order to repair it for it be able to view. Source Phillips, Amelia, Nelson, Bill, Enfinger, Frank. (2005).  Guide to computer forensics and investigations. Course Technology Ptr Electronic Crime Scene Investigation: A Guide for First Responders, Second Edition by National Institute of Justice April 2008 Computer Crime and Intellectual Property Section Criminal Division, United States Department of Justice. Searching and Seizing Computers and Obtaining Electronic Evidence in Criminal Investigations. http://www.cybercrime.gov/ssmanual2002.htm

E-commerce :: essays research papers

What are the security risks associated with business-to-business e-commerce? In today’s business world it is of utmost importance that we secure our businesses because they hold a lot of information of great importance. Business-to-business e-commerce is basically businesses that buy and sell from each other online. They also communicate with one another to build relations online. The security risk that I can see is that one of the two organizations may have poor or little security that may in turn cause other organizations that they are doing business online with to be exposed to viruses, bugs, trojans, etc. Also, customers, as well as, other businesses important information needs to be encrypted. Some employees may try to steal this information to use for their own personal gain or they might sell them to make a profit. Use short answers to explain the difference between: "X Availability and reliability Availability deals with network downtime. Most businesses want their networks to have high availability so that they don’t have any downtime because this can lead to profit and customer loss. Reliability deals with the network being consistent and dependable. Networks need to be able to keep running even when malfunctions or server attacks occur. "X Response time and throughput Response time is basically the time from when you click on the server to the time data appears on your screen. Throughput is basically the speed that it will take the information to transfer from point-to-point within the server. "X Throughput and bandwidth I was having a hard time on this one explaining the difference but I found a site that had some useful information: http://www.support.psi.com/support/common/networking/diff.html â€Å"Bandwidth is a measure of potential rate that data can be transmitted over a network.† â€Å"Throughput is the actual speed data will transfer at from one point on the network to another.† "X Delay and Jitter Delay is basically the time it takes for a packet to arrive at its destination and back in a network.

Richard III - Ian McKellen Makes Shakespeare Accessible to All :: Film Movies Richard III Ian McKellen

Richard III - Ian McKellen Makes Shakespeare Accessible to All Shakespeare at the time and even now still seems like a foreign language to many minds. From its deep and complicated plot development, and the archaic English that was its makeup, to the strange and old-fashioned medieval settings and costumes, a Shakespeare film of that time was not something very appealing to the public. McKellen’s approach to making the film Richard III eliminated many of these prejudices people had of Shakespeare movies. The historical â€Å"authenticity† of costume and setting was something that was removed from McKellen’s Richard III. To many, the authenticity of costume and setting made it confusing, old fashioned, and distant. It made the story seem like a history lesson, rather than the drama Shakespeare intended. By placing the story of Richard III in a modern setting of the 1930s, it eliminates many of these problems and allows the public to relate the film to their era. (i.e. Hitler, Hussein) It also made the story much more clear as you could recognize who was royalty, aristocrat, etc. The choice of the 1930s setting helped set up the background information needed to understand the political turmoil. The general populace would not have much knowledge of the period preceding the play, which is vital to understand the actions and decisions of various characters. McKellen used the period preceding WWII where a tyrant like Richard III could have overtaken Britain and gave Richard parallel motives to Hitler, Mussolini, etc. Another problem McKellen had to fix was the length of the actual script and the number of characters. To make it appeal to the public, you couldn’t make the film the several hours that was needed to perform the whole script. The fast paced life of today doesn’t allow enough time for that Besides this problem, the original script of Richard III is very slow moving and not very action packed, which is one of the reasons why so many complain that Shakespeare is â€Å"boring.† . McKellen therefore cut irrelevant scenes out, cut out many pages of speeches and was left with an accelerated, quality, and much more compacted Richard III.

James Weldon Johnson :: Essays Papers

James Weldon Johnson (1871 - 1938) James Weldon Johnson was born on June 17, 1871 in Jacksonville, Fla. He is best known as being a poet, composor, diplomat, and anthologist of black culture. James was trained in music and other subjects by his mother, a schoolteacher. Johnson graduated from Atlanta University with A.B. in 1894. He later obtained a M.A. in 1904 while studing at Columbia. For several years he was principal of the black high school in Jacksonville, Fla. He read law at the same time, and was admitted to the Florida bar in 1897, and began practicing there. During this period, he and his brother, John Rosamond Johnson (1873-1954), a composer, began writing songs. In 1901 the two went to New York, where they wrote some 200 songs for the Broadway musical stage. In 1906 President Theodore Roosevelt appointed him U.S. consul to Puerto Cabello, Venezuela, and in 1909 he became consul in Corinto, Nicaragua, where he served until 1914. He later taught at Fisk University. Meanwhile, he began writing a novel, Autobiography of an Ex-Coloured Man (published anonymously, 1912), which attracted little attention until it was reissued under his own name in 1927. From 1916 Johnson was a leader in the National Association for the Advancement of Colored People, (NAACP). It was during this time period when James became a distinguished member of Phi Beta Sigma Fraternity Inc. joining fellow members of the time like George Washington Carver. One of his most famous poems was "Lift Every Voice and Sing." His brother later added music to the poem. It is considered to be the unofficial "Negro National Anthem". It was a bold piece of work that spoke of the struggle of the African American in America and his optimistic hope for a better future. Some of his other works include Fifty Years and Other Poems (1917) which was followed by his pioneering anthology Book of American Negro Poetry (1922) and books of American Negro Spirituals (1925, 1926), collaborations with his brother.

Political parties Essay

In most political environment of the world, the issue of attracting increased voters is critical to the development of any political party. Most party candidates run progressive and aggressive political campaign in other to win more voters. Political parties around the world device various means of increasing their chances of winning elections. A very good example is the just concluded United State presidential election. The country’s parties in one way or the other influence the election results through their various campaigns. There will be a comprehensive discussion on this matter in this write up. According to Micah Sifry, who argued that voter turnout would increase if party candidates run progressive and populist campaigns. In some cases, this could work and in practice, progressive and populist campaigns do determine the increased turnout of voters, but most times this may not be. What will determine this may be the assurance on the part of the political aspirant that went they are elected, the economic goals would be achieved. In essence, political party’s primary obligation has significant effect on the voter’s turnout that could be necessary in future election. In future, political parties may continue to use these campaign strategies. However, there maybe a major change in the way this is conducted. Political parties will develop different platforms, issues and debates that could determine the number of voter’s turnout. These platforms and issue could be in form of given detailed report on what the political aspirants will do if elected. Others could be to develop campaign publicity and events around the country, utilization of publications to educate the generality about their campaign progress, plan tours where political aspirants will be required to speak and answer questions from the public. The progressive and populist campaign refers to direct effort by political parties to give a detail issue or account of what their respective candidate would solve if elected. The populist is an America phenomenon, which was developed to take the issue of the populace needs into consideration. The USA faces series of progressive and populist campaign, because most political aspirants get to office without fulfilling the various promises made during their political campaigns. This has contributed to the problem that could face the country in terms of political elections in future. The aggressive and populist campaign has some resemblance of today’s campaign process. In some ways, the country is trying to address this issue in different forms. The just concluded presidential election is a very good example of this issue. During the campaign, the two parties involved developed several ways of attracting voters to their side. They used different means of election campaign to have a great chance of winning, but the government-devised strategies to address this issue. In conclusion, what determines the increased number of electorates’ turnout depends on the way political parties make use of various political campaign strategies. In essence, aggressive and populist campaign strategy is just a necessary condition and not a sufficient condition for increasing the number of voters’ turnout during election. Reference: Rutenberg J. , Nagourney A. , (2008). An Adviser Molds a Tighter, More Aggressive McCain Campaign. The New York Times, Politics. http://www. nytimes. com/2008/09/07/us/politics/07schmidt. html? _r=1

Ica Gh Syslabus

Objectives and Expected Performance Outcome of each part THE INSTITUTE OF CHARTERED ACCOUNTANTS (GHANA) Syllabus for ICAG Qualifying Examinations ACCRA 2009 Institute of Chartered Accountants, Ghana 1 Proposed Sylabus for ICAG Qualifying Examinations Contents Introduction Features and Inovations of the New Scheme Objectives and Expected Performance Outcomes of Each Part PART 1 1. 1 1. 2 1. 3 1. 4 Financial Accounting Fundermentals Business Management Economics Management Information Systems PART 2 2. 1 2. 2 2. 3 2. Quantitative Tools in Business Audit and Internal Review Business and Corporate Law Principles and Practice of Taxation PART 3 3. 1 3. 2 3. 3 3. 4 Financial Reporting Public Sector Accounting Cost and Management Accounting Financial Management PART 4 4. 1 4. 2 4. 3 4. 4 Advanced Financial Reporting Advanced Audit and Professional Ethics Corporate Strategy and Governance Advanced Tax Planning and Fiscal Policy Review of Qualifying Examinations Syllabus May 2010 Proposed Tra nsitional Arrangements 1 2 3 4 11 17 25 32 37 42 50 55 61 68 73 80 86 98 108 115 116 2 Institute of Chartered Accountants, Ghana Financial Accounting FundamentalsINTRODUCTION After nearly four years of organizing examinations on the current syllabus of the Institute of Chartered Accountants (Ghana), professional programme, the first of which was held in May 2005, it is now considered appropriate and timely to revise and update it in order to bring it in line with current state of knowledge and to make it more relevant to the current demands of employers and clients. The job of the Chartered Accountant has become more sophisticated because of the effects of globalisation, developments in information technology and the complexity of the modern business organisation.The modern day chartered accountant, for instance, not only expresses an opinion on the accuracy and fairness of financial statements, but also advises management on the viability of investment projects, tax matters and ren ders specialised advisory services, etc. In many cases, he is called upon to serve the nation as a member of a special investigation panel. In order to perform these functions creditably, he needs to have acquired proficiency in accounting theory and practice. The new syllabus would be examined in May 2010. The new syllabus attempts to meet the dual goals of the scheme through the subject structure and coverage.The 16-subject, 4-level-structure examination combines subjects which address the practical skills requirements of the potential professional accountants with others which are mainly of the theoretical or conceptual nature and therefore serves as a good grounding for the Professional Accountant. SUMMARY OF NEW STRUCTURE Exhibit 1: Chart of New Examination Scheme 1. 1 1. 2 1. 3 1. 4 Financial Accounting Fundamentals Business Management Economics MIS & Business Systems 3. 1 3. 2 3. 3 3. 4 Financial Reporting Public Sector Accounting Cost and Management Accounting Financial Mana gement PART 1PART 3 PART 2 PART 4 2. 1 2. 2 2. 3 2. 4 Quantitative Tools in Business Audit and Internal Review Business and Corporate Law Principles and Practice of Taxation 4. 1 4. 2 4. 3 4. 4 Advanced Financial Reporting Advanced Auditing and Professional Ethics Corporate Strategy and Governance Advanced Taxation and Fiscal Policy Institute of Chartered Accountants, Ghana 1 Proposed Sylabus for ICAG Qualifying Examinations FEATURES AND INNOVATIONS OF THE NEW SCHEME This new scheme was developed on a well-established context for a review and change. The following new features and innovations stand out. A four-part structure of 16 papers in total. †¢ Fusion and integration of some courses. This is meant to encourage an integrative learning approach and to minimize the negative of the â€Å"tunnel vision† subject-by-subject training. The combination of related courses is therefore meant to derive more meaning and synergies. For example, it is not uncommon to find very sim ilar questions and requirements on â€Å"Budgeting and Variance Analysis† in both the old [i. e. Current] Management Accounting and Cost Accounting papers. †¢ Clearly defined and achievable learning outcomes from Part to Part.This should partly resolve the problems associated with the placement of partly qualified candidates in industry and on other programmes. †¢ A more rational, easy-to-fit and implement, graduate conversion and exemption scheme has been incorporated. It is hoped that this will motivate higher grade candidate entrants—degree and diploma holders —to acquire sufficient accountancy competence and speed up their eventual professional qualification. †¢ All students have ten (10) years from the date of registration within which to complete all the examinations of the Institute of Chartered Accountants (Ghana).After the ten (10) years period any student who has not completed the examinations of the Institute will not be eligible to tak e the examinations. †¢ Better focus on business [financial] strategy and reporting or communication skills, thereby enabling candidates to appreciate the overall realities of the business environment and to use advisory skills more effectively. †¢ Introduction of some more relevant programmes and appropriate titles — the New Business Strategy is more about management, making accountants strategic decisions makers. Increased emphasis on business advisory skills at the final Part 4. 2 Institute of Chartered Accountants, Ghana Financial Accounting Fundamentals OBJECTIVES AND EXPECTED PERFORMANCE OUTCOME OF EACH PART Each of the 4 Parts of this examination scheme has a broad objective and expected performance outcome as stated below. Additionally, within each subject at any Part, the syllabus coverage as well as the detailed but specific objectives and learning outcomes are stated. The broad objective and learning outcomes of the four (4) Parts are as follows: PART 1 â € ¢ 4 basic/foundation papers. Provision of basic principles and knowledge required to understand the Business Environment. PART 2 †¢ Four (4) traditional core papers. †¢ Test of technical expertise required of a modern accountant. †¢ Acquisition of background knowledge and skills necessary for effective performance at middle management level. PART 3 †¢ Four (4) core papers. †¢ Emphasis on business cases, strategy and advisory skills. PART 4 †¢ Four (4) core papers. †¢ Emphasis on business cases, strategy and advisory skills. Result and Interpretation The pass mark is 50%. The results will be published as â€Å"pass† or â€Å"fail.A candidate who fails has the option of rewriting this paper in subsequent examinations till his/her candidature expires. Institute of Chartered Accountants, Ghana 3 Proposed Sylabus for ICAG Qualifying Examinations PROFESSIONAL PART 1 PAPER 1. 1: Financial Accounting Fundamentals 1. OBJECTIVES AND LEARNING OUTC OMES This paper is designed to enable candidates acquire and appreciate fundamental accounting knowledge in organisations. At the end of the course, the candidate should be able to: Demonstrate sound knowledge and understanding of accounting principles, concepts and their application in the preparation of financial statements.To ensure that students have a sound understanding of the techniques of double entry accounting and can apply its principles in recording transactions, adjusting financial records and preparing non-complex financial statements. Able to identify and correct omissions and errors in accounting records and financial statements. Able to specify the components of financial statements and prepare and present non-complex accounts for sole traders, partnerships and limited companies. Specify why an entity maintains financial records and prepares financial statements.Identify the sources of information for the preparation of accounting records and financial statements. R ecord and account for transactions and events resulting in income, expenses, assets, liabilities and equity in accordance with the appropriate basis of accounting and the laws, regulations and accounting standards applicable to the financial statements. Prepare a trial balance from accounting records and identify the uses of the trial balance. Prepare accounts and financial statements from incomplete records. Understand the different bases of preparing financial statements. Apply some international financial reporting standards.Define the qualitative characteristics of financial information and the fundamental bases of accounting FORM OF EXAMINATION The examination will be a three-hour paper consisting of five compulsory questions. (All the five questions must be answered. ) 3. SYLLABUS WEIGHTING GRID This grid shows the relative weightings of topics within this subject and should guide the relative study time spent on each. The marks available in the assessment will equate to the w eightings below. 4 Institute of Chartered Accountants, Ghana †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ 2. Financial Accounting FundamentalsHowever, there might be slight variations in some instances as they serve as a guide only. SYLLABUS COVERAGE Conceptual Framework of Accounting, Maintaining Financial Records Principles of Double Entry & Books of Prime Entry Adjustments to Accounting Records and Financial Statements Accounting for non-current Assets (tangibles and intangibles) Preparation of Financial Statements including Cash Flow Preparation of Financial Statements for Non-profit Making Organisations, Preparation of Financial Statements from Incomplete Records Accounting for specialised transactions Introduction to financial statements analysis TOTAL WEIGHTING (%) 0 15 20 20 15 10 100 Institute of Chartered Accountants, Ghana 5 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 1 Financial Accounting Fundamentals MAI N TOPIC SYLABUS CONTENT (Cont’d. ) 1. 1 Conceptual Framework of Accounting a. Define and explain the scope of accounting, financial accounting, book-keeping, cost and management accounting, and their similarities and differences. b. Explain the needs of external and internal users of accounting information. c. Describe forms of Business Entity: and explain the meaning of ‘entity. ’ d.Explain the categories of business organisations. (i) Sole Proprietorships: Their characteristics, benefits and limitations. (ii) Partnerships: Their characteristics, benefits and limitations. (iii) Limited Liability Companies: Their characteristics, benefits and limitations e. Explain the differences between Partnerships and limited liability companies. f. Explain the purpose of financial statements by 1AS 1. g. Explain the accounting assumptions and concepts. h. Outline the components of financial statements. i. Identify the main users of financial information and their information needs. . Identify and explain accounting concepts and conventions. k. Outline the qualitative characteristics of financial statements. l. Outline the elements of financial statements and the basis of their recognition and their measurements. m. Explain Accounting Standards: their purpose, standards setting process, IASB membership. a. Specify why an entity maintains financial records and prepares financial statements. b. Identify the sources of information for the preparation of accounting records and financial statements. c.Record and account for transactions and events resulting in income, expenses, assets, liabilities and equity in accordance with the appropriate basis of accounting and the laws, regulations and accounting standards applicable to the financial statements. d. Record and account for changes in the ownership structure and ownership interests in an entity. 1. 2 Maintaining Financial Records 6 Institute of Chartered Accountants, Ghana Financial Accounting Fundamental s PAPER 1. 1 Financial Accounting Fundamentals MAIN TOPIC SYLABUS CONTENT (Cont’d. ) 1. 3 Principles of Double Entry and Books of Prime Entry a.Understand and apply the accounting equation. b. Identify the elements of financial statements: †¢ Types, definitions, relationships and distinctions. †¢ The nature of transactions. c. Outline the contents and purpose of different types of business documentation, including: quotation, sales order, purchase order, goods received note, goods dispatched note, invoice, statement, credit note, debit note, remittance advice, receipt. d. Identify the main types of ledger accounts and books of prime entry (cash books, the sales day book and the sales ledger, the purchases day book and the purchases ledger) and understand their nature and function. . Understand and illustrate the uses of journals and the posting of journal entries into ledger accounts. f. Identify the main types of business transactions e. g. sales, purchases, paymen ts, receipts. g. Identify correct journals from given narrative. h. Illustrate how to balance and close a ledger account. 2. 1 Adjustments to accounting records and financial statements a. Identify and explain the types of errors that can affect trial balance and its effects on financial statements. (i) Explain how these can be corrected. (ii) Explain the purpose of suspense accounts. iii) Explain the uses of journals to correct errors in draft financial statements. b. Explain the accounting for the following in financial statements; (i) Stocks/inventories. (ii) Tangible non-current assets. (iii) Fixed Assets and Depreciation. (iv) Intangible non-current assets and amortisation. (v) Accruals and prepayments. (vi) Debtors/receivables and trade creditors/ payables. (vii) Provisions and contingencies. (viii) Returns inwards and outwards. (ix) Discount received and discount allowed. (x) Capital and revenue expenditures. Institute of Chartered Accountants, Ghana 7Proposed Sylabus for ICA G Qualifying Examinations PAPER 1. 1 Financial Accounting Fundamentals MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) xii. Bad debts, provisions for doubtful debts, provisions for discounts on debtors. c. Prepare Bank Reconciliation Statement. 2. 2 Accountingfor Non-current Assets a. Describe the accounting treatment for property, plant and equipment in accordance with IAS 16. b. Explain the methods and policies of depreciation (limited to straight line, reducing balance and revaluation methods). c. Explain the reasons for depreciation and accounting for provision for depreciation. . Account for disposal of property, plant and equipment using ledger accounts. e. Account for recognition of Intangible assets in accordance with IAS 38. f. Explain the differences between depreciation and amortization. a. Prepare and present income statement and balance sheet of a sole trader: i Manufacturing Account ii Trading Account iii Profit and Loss Account iv Balance Sheet a. Describe the procedure for forming a partnership. b. Outline the provisions in the Incorporated Private partnership Act 1962 (Act 152) in relation to the preparation of partnership accounts. c.Prepare final accounts of partnership: †¢ Trading, profit and loss account †¢ Profit and loss appropriation account †¢ Partners’ capital and current accounts †¢ Balance sheet d. Explain the procedure for admission of a partner. e. Explain the methods of valuing goodwill. f. Explain revaluation in relation to an admission of a new partner, change in the profit sharing ratio, or a retirement/death. 3. 2. Preparation of Financial Statements of a Partnership Firm 3. 1 Preparation of Financial Statements of a Sole Trader 8 Institute of Chartered Accountants, Ghana Financial Accounting FundamentalsPAPER 1. 1 Financial Accounting Fundamentals MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) g. Prepare partnership accounts for an admission, change in the profit sharing ratio, or a retirement. h. Pre pare accounts for simple dissolution (excluding piecemeal realisation). 3. 3 Preparation of Financial Statements of a company a. Distinguish between. – Ordinary Share and Preference Share. – Authorised Capital and Stated Capital. – Income Surplus and Capital Surplus. b. Describe the nature and types of debentures. c. Explain the nature and purpose of final accounts of a limited liability company. . Draft company final accounts for internal use. e. Define cash flow and explain cash flow statement. f. Describe the usefulness of cash flow statement. g. Prepare a simple cash flow statement in accordance with IAS 7. a. Identify the type of entity that is a non-profit making organisation. b. Identify the purpose of such organisations. c. Outline the differences between income statement for non-profit making organisation and income statement for a profit making business. d. Prepare receipts and payments account, income statement and a balance sheet for a non-profit mak ing organisation.Prepare Income statement and balance sheet of an entity from incomplete records. 4. 1 Preparation of Financial Statements for Not-for-Profit Organisations 4. 2 Preparation of Financial Statements fromIncomplete Records 5. Accounting for a. Explain joint venture. Specialised b. Distinguish between joint venture and partnership. Transactions Joint Venture; c. Explain how to make entries in the accounts of a joint venture. Investments; d. Explain investments accounts, and how they are Royalties; used. Branch Institute of Chartered Accountants, Ghana 9 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. Financal Accounting Fundamentals MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) e. Record transactions in investment accounts. f. Explain royalties, minimum rent and short workings. g. Record royalties in the books of the lessee and lessor (including sub-royalties or leases). h. Prepare departmental and branch accounts (excluding foreign branches). 6. Introduction to Financial Statement Analysis a. Calculate basic financial ratios from given income statement and/or balance sheet: – Profitability Ratios – Liquidity (Short term solvency) Ratios – Gearing/Leverage Ratios – Activity/Efficiency Ratios – Investment Ratios b.Explain the meaning and uses of the above ratios. c. Outline the limitations of financial ratios as tool for performance measurement. LIST OF RECOMMENDED TEXT 1. 2. 3. ICAG Study Text. Wood F. Business Accounting 1: Financial Times. Millichamp, R. A. (1992) Foundation Accounting; DPP. RELEVANT LEGISLATIONS 1. 2. Companies Code, 1963, Act 179. Incorporated Private Partnership Act 1962, Act 152. 10 Institute of Chartered Accountants, Ghana Business Management PAPER 1. 2 Business Management 1.OBJECTVES AND LEARNING OUTCOMES At the end of the course, candidates should be able to: †¢ †¢ †¢ †¢ †¢ †¢ explain the objectives of business and the functions of management; expl ain the major concepts, theories and techniques in the field of general management; apply the concepts, theories and techniques in analysing and providing solutions to business problems; describe the various functional areas of an organisation and how they relate to one another; describe the environment within which businesses operate; appraise the impact of economic, social, political, legal, technological and global changes in the environment on management decisions. . FORM OF EXAMINATION The examination will be a three-hour paper of seven (7) questions. Candidates will be required to answer any five (5) questions. 3. SYLLABUS WEIGHTING GRID This grid shows the relative weightings of topics within this subject and should guide the relative study time spent on each. The marks available in the assessment will equate to the weightings below. However, there might be slight variations in some instances as they serve as a guide only.Syllabus Coverage Introduction to Management Planning and Decision Making Organizing, Motivation, Leadership, Controlling Communication Groups and Team Work Human Resource Management Marketing Management Operations Management TOTAL Weighting (%) 10 15 30 15 10 10 10 100 11 Institute of Chartered Accountants, Ghana Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 2 Bussiness Management MAIN TOPIC (Cont’d. ) SYLLABUS CONTENT Introduction to Management a. Explain the objectives of business organisations. b.Explain the four (4) functions of management and state the other major elements in the management process. c. Explain the roles of management. d. Explain the types of skills needed by managers. e. Describe how managerial jobs differ according to the levels and areas of responsibility. f. Explain the evolution of management theories. g. Explain how socio-cultural, legal, economic, political and technological and global changes influence businesses. h. Explain the concept of stakeholders and distinguish between primary an d secondary stakeholders. i. Explain the nature of the power and interests of takeholders. j. Explain the social responsibility of businesses. Planning and Decision Making a. Define and differentiate between the following key terminologies: Planning †¢ Forecasting †¢ Objective setting †¢ Policies †¢ Programmes †¢ Schedules †¢ Procedures †¢ Budgeting b. State and describe types of plans. c. Categorise the types of planning at the different levels of management. d. Explain the planning process. e. Explain the steps in the decision making process. f. Appraise alternative solutions and select appropriate solution(s) to organisational problems. g.Evaluate and apply skills necessary for effective decision making as regards the entire spectrum of management and organisation. 12 Institute of Chartered Accountants, Ghana Business Management PAPER 1. 2 Bussiness Management MAIN TOPIC (Cont’d. ) SYLLABUS CONTENT Organising a. Describe the elements that make up organisational structure and its related units. b. Develop organisational charts and explain their importance. c. Describe the main approaches to job design. d. Explain the major methods of vertical co-ordination, including formalisation, span of management, centralization vs. ecentralisation, delegation, line and staff positions. e. Analyse delegation, authority, responsibility and accountability and their impact on motivation and organisational culture. f. Explain, analyse and evaluate the concept of coordination as an integral part of management. g. Distinguish between types and conditions for business and organisational integration. h. Identify and state the characteristics and relationships associated with planning, organising, leading and controlling in organisations. i. Appraise the role and importance of co-ordination. a.Define leadership. b. Explain the major sources of a leader’s power. c. Explain the following leadership theories: †¢ Traits theory â⠂¬ ¢ Behavioural theory †¢ Contingency theory †¢ Managerial grid †¢ Tannenbaum and Schmidt leadership continuum †¢ Fieldler’s contingency theory †¢ Situational leadership †¢ Path-goal theory. †¢ Contemporary theories d. Explain the various leadership styles Leadership Institute of Chartered Accountants, Ghana 13 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 2 Bussiness Management MAIN TOPIC (Cont’d. ) SYLLABUS CONTENT Motivation . Explain the theories of motivation. b. Describe the role of behavioural aspect of motivation. c. Evaluate the limitations to motivation theories. d. Describe how teamwork and consultative management are used as motivational tools. e. Outline the linkage between motivation and output. a. Explain the nature and importance of organizational control. b. Describe the control process. c. Discuss the different organisational control process. d. Explain the different control methods. a. Explain the mean ing and role of communication in modern organisations. b.Explain the main forms of communication. c. Describe the communication process. d. Distinguish between organisational communication channels and explain their role in managing effectively. e. Discuss the roles of negotiation in the management process both within an organisation and with external bodies. f. Identify and describe barriers to communication. a. Define and analyse the concept of management groups, inter or intra-group relations and how motivation influences group/managerial behaviour. b. Analyse and evaluate the concept of team approach in directing organisational activities. . Explain how groups are formed within organisations and how this affects performance. d. Explain the nature, functions and purposes of social groups in organisations. e. Explain inter-personal and inter-group relations and distinguish between them. f. Define and analyse the concept of organisational culture and business etiquette in organisat ions. Controlling Communication Groups and Teamwork 14 Institute of Chartered Accountants, Ghana Business Management PAPER 1. 2 Bussiness Management MAIN TOPIC (Cont’d. ) SYLLABUS CONTENT Human Resource Management a.Explain the role of the human resource management function and its relationship to other parts of the organisation. b. Describe the recruitment process. c. Distinguish between training and development and show their relationship. d. Explain the meaning and effects and/or application of job evaluation, staff appraisal, performance measurement and evaluation; promotion and demotion. e. Explain the disciplinary procedure in human resource management. f. Explain compensation systems and the significance of indirect compensation. g. Explain the concept of organisational health and safety and its benefits. . Distinguish between duties of employer's and employees responsibilities. Marketing Management a. Explain the marketing concept. b. Outline the strategic roles of ma rketing in organisations. c. Explain the main elements of a marketing plan and importance. d. Explain segmentation and targeting of markets and positioning of products within markets. e. Explain the elements of the marketing mix and their application. f. Describe the role of technology in modern marketing. g. Explain the differences and similarities in the marketing of products and services. h. Design and implement a pricing strategy. . Explain customer care strategies as a means of achieving competitive advantage and their relationship with total quality management. Institute of Chartered Accountants, Ghana 15 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 2 Bussiness Management (Cont’d. ) MAIN TOPIC SYLLABUS CONTENT Operations Management a Explain the following types of production process: †¢ Job production †¢ Batch production †¢ Mass/continuous/flow production b. Explain and compare the following methods of plant layout: †¢ Process layout â € ¢ Product layout †¢ Fixed-position layout. c.Discuss the role of operations management in organizations. d. Explain the concept of quality and total quality management. e. Explain how the quality of products and services can be assessed, measured and improved. RECOMMENDED/REFERENCE TEXTS 1. 2. 3. 4. 5. ICAG Study Text. Appleby P. O. Modern Business Administration, Pitman. Boachie-Mensah, F. O. Essentials of Management, Woeli Publishing Services. Cole, G. A. Management: Theory and Practice. DP Publications. Marfo-Yiadom, E. Principles of Management, Woeli, Publishing Services. 16 Institute of Chartered Accountants, GhanaEconomics PAPER 1. 3 Economics 1. OBJECTIVES AND LEARNING OUTCOMES On completion with this paper, candidates should be able to: †¢ explain the nature and scope of economics; †¢ define and explain the fundamental problems of satisfying wants from scarce resources with alternative uses or describe resources allocation in relation to competing wants; à ¢â‚¬ ¢ explain and offer illustrations of the main techniques of economic analysis as a basis for business decisions; †¢ identify how macroeconomic variables and government economic policies affect and/or influence an organisation. explain the main features and contemporary trends of the Ghanaian economy and apply the concepts and techniques of economics to current business issues. 2. FORM OF EXAMINATION The examination will be a three (3) hour paper of seven (7) questions, five (5) of which should be answered by candidates. The paper will consist of two (2) sections, A and B. Section A will consist of four (4) questions on microeconomics and Section B will consist of three (3) questions on macroeconomics.Candidates are required to answer three (3) questions from Section A and two (2) questions from Section B. 3. SYLLABUS WEIGHTING GRID This grid shows the relative weightings of topics within this subject and should guide the relative study time spent on each. The marks availab le in the assessment will equate to the weightings below. However, there might be slight variations in some instances as they serve as a guide only. Institute of Chartered Accountants, Ghana 17 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 3 Economics SYLLABUS COVERAGE (Cont’d. ) WEIGHTING (%)Basic Economics — Concepts and Systems Price and quantity determination Elasticity concepts Theory of consumer behaviour Theory of production Theories of costs and revenues Theory of the Firm National income accounting Money and banking Public Finance International Trade TOTAL 7 10 8 10 10 5 10 10 10 10 10 100 18 Institute of Chartered Accountants, Ghana Economics PAPER 1. 3 Economics SECTION A: Microeconomics MAIN TOPIC (Cont’d. ) SYLLABUS CONTENT Basic Economic Concepts and System a. Define and explain economics in relation to production, distribution. b. Consumption of goods and services. c.Explain the concepts of scarcity, choice and scale of preference. d. Explain the concept of opportunity cost in relation to individuals, firms and government. e. Identify the main characteristics of the various economic systems and explain their merits and demerits. f. Discuss the role of economics in business decision making. a. Define demand and supply and identify the types. b. Identify and explain the determinants of quantity demanded and supplied. c. Explain individual and market demand and supply using tables, graphs and equations. d. Distinguish between a change in quantity demanded and a change in demand. . State and explain the determinants of a change in demand and a change in quantity demanded. f. Distinguish between a change in quantity supplied and a change in supply. g. State and explain the determinants of a change in supply and a change in quantity supplied. h. Identify and explain the determinants of a change in supply and a change in quantity supplied. i. Explain the concepts of equilibrium price and quantity via demand and supply with the aid of tables and diagrams. j. Determine equilibrium price(s) and quantity(ies) mathematically for a single and a two-commodity model. . Define and explain maximum (ceiling) and minimum (floor) price legislations and give reasons for legislating prices. l. State and explain the consequences of price legislation with the aid of diagrams. m. Explain the remedies for the consequences of price legislation. Institute of Chartered Accountants, Ghana 19 Price and Quantity Determination Proposed Sylabus for ICAG Qualifying Examinations SECTION A: Microeconomics MAIN TOPIC (Cont’d. ) SYLLABUS CONTENT Elasticity Concepts a. Distinguish between own price (point/arc), cross and income elasticities of demand. b.Calculate and interpret coefficients of own price (point/arc), cross and income elasticities of demand. c. Identify and explain the determinants of price elasticity of demand. d. Calculate and interpret coefficients of price (point/ arc) elasticity of supply. e. Identify a nd explain the determinants of price elasticity of supply. f. Explain how elasticities are used in pricing decisions, production and incidence of taxation. a. Define and explain the concept of utility. b. Define and graph total, average and marginal utilities and calculate average and marginal utilities from total utility. . State and explain the law of diminishing marginal utility. d. Use the law of diminishing marginal utility to explain equilibrium of the consumer (one commodity, two or more commodities) and derive the demand curve. e. Use the equilibrium conditions for two commodities to determine the equilibrium quantities consumed via tables. f. Use the law of diminishing marginal utility to resolve the paradox of value. g. Explain substitution and income effects and use them to show the curvature of demand curves for normal, inferior and Giffen goods. a.Identify, define and explain the factors of production. b. Explain fixed and variable inputs in relation to short and long r un production periods. c. Define and explain total, average and marginal products. d. Calculate marginal and average products from total product and represent total, average and marginal products graphically. e. Identify and explain the relationships between total, average and marginal products. Theory of Consumer Behaviour The Theory of Production 20 Institute of Chartered Accountants, Ghana Economics SECTION A: Microeconomics MAIN TOPIC (Cont’d. ) SYLLABUS CONTENT . State and explain the law of variable proportions and use the law to explain the stages of production. g. Explain the long run behaviour of output (returns to scale). a. Distinguish between: †¢ Private and social costs. †¢ Implicit and explicit costs. b. Define, tabulate, represent graphically and explain the inter-relationship of short run costs (fixed and variables costs; total, average and marginal costs). c. Use the law of diminishing returns to variable proportions to explain the conventional shap es (Ushapes) of the average variable cost and marginal cost curves. d.Explain and represent graphically, long run costs. e. Explain economies and diseconomies of scale. f. Use economies and diseconomies of scale to explain: †¢ The position of the long run average cost curve in cost-output, space. †¢ The conventional shape of the long run average cost curve. g. Define and explain total, average and marginal revenues. h. Explain the behaviours of total, average and marginal revenues in both price-taking and pricemaking industries. a. Define the concept of profit in relation to normal and economic profits. b. Distinguish between accountant's and economist's profits. . Distinguish between economic profit and economic loss. a. Distinguish among factory, firm and industry. b. Explain the general concept of equilibrium of the firm. c. Define the various forms of market structures (perfect competition, monopoly, monopolistic competition) and identify the characteristics of each of them. d. Explain the short run and long run positions of the Institute of Chartered Accountants, Ghana 21 Theories of Costs and Revenues Theory of the Firm Proposed Sylabus for ICAG Qualifying Examinations SECTION B: Microeconomics MAIN TOPIC (Cont’d. )SYLLABUS CONTENT perfectly competitive firm, monopolistic firm and monopolistic competitive firm. e. Define oligopoly and identify its characteristics. f. Define, distinguish and give reasons for regulation, deregulation and privatization of firms. National Income Accounting a. Explain the stock and flow concepts of measurement. b. Define national income. c. Explain the following methods of measuring national income: †¢ Expenditure approach †¢ Product (output) approach †¢ Income approac d. Identify and explain the problems and factors that influence the size of national income. e.Explain the relevance of the size of national income. f. Define consumption, savings, investment, government expenditure, imports and exports. g. Identify and explain the determinants of consumption; savings, investment, government expenditure, imports and exports. h. Explain income determination, equilibrium income, the multiplier and the basic accelerator. i. Compute equilibrium income, tax, disposable income and savings. j. Define and explain aggregate demand and aggregate supply. k. Illustrate changes to equilibrium level of national income using aggregate demand and aggregate supply analysis. . Define, identify types and explain measures for tackling unemployment. a. Identify and explain the origins, nature, features and functions of money. b. Identify types of banks and explain the functions of central and commercial banks. c. Explain credit creation by commercial banks. d. Identify and explain the instruments of monetary policy. e. Explain Monetary Policy Formulation through the Monetary Policy Committee (MPC). Money and Banking 22 Institute of Chartered Accountants, Ghana Economics SECTION B: Microeconomic s MAIN TOPIC (Cont’d. ) SYLLABUS CONTENT f.Explain the effects of monetary policy on business organizations. g. Define stock exchange and explain its functions and importance. h. Define and explain demand and supply of money and the three motives of holding money. i. Define and explain inflation and the Philips curve. Public Finance a. Identify and explain the sources of government revenue b. Identify and explain the various items of government expenditure. c. Define National Budget and explain balanced budget, deficit budget and surplus budget. d. Identify and explain sources of financing budget deficit and its economic implications. . Explain Fiscal Policy and identify its tools. f. Define tax and explain the principles (progressive, regressive and proportional) and incidence of taxation. g. Outline the merits and demerits of direct and indirect taxes. h. Define national debt and identify the sources of national debt accumulation. i. Explain the arguments for and against in crease in national debt. j. Identify and explain ways of managing the national debt (e. g. debt swap, Highly Indebted Poor Countries (HIPC). Initiative, conversion of national debts into bonds etc. ) a. Give reasons for international trade. . Explain the concept and consequences of globalisation for business and national economies. c. Explain the concept of balance of payments and its implications for business and for government policy. d. Identify and explain the various components of balance of payments. e. Distinguish between balance of payments deficit and balance of payment surplus. Institute of Chartered Accountants, Ghana 23 International Trade Proposed Sylabus for ICAG Qualifying Examinations MAIN TOPIC SYLLABUS CONTENT f. Explain the causes and effects of fundamental imbalances in the balance of payments. g.Identify and explain exchange rate systems (fixed, flexible and managed float). h. Analyse the interrelationship between exchange rate and current accounts balance. i. I dentify and explain types of international trade controls, arguments for and against trade control and liberalization. j. Explain the role of major institutions (e. g. World Bank, International Monetary Fund) in fostering internal development and economic stabilization. RECOMMENDED/REFERENCE TEXTS 1. 2. 3. 4. 5. ICAG Study Manual on Economics Begg, D. Economics, McGraw-Hill Colander, D. C. Microeconomics, McGraw-Hill Colander, D. C. Macroeconomics, McGraw-Hill Pomayie, P.Macroeconomics, An Introductory Text 24 Institute of Chartered Accountants, Ghana Management Information Systems PAPER 1. 4 Management Information System 1. OBJECTIVES AND LEARNING OUTCOMES This paper is concerned with the strategic importance of information systems to organisations in the modern business environment. It recognises that although may organisations employ Information Technology (IT) Professionals, Chartered Accountants now have a key role to play in the provision of information that adds significant v alue to the ever-increasing volume of data processed for management decision making.At the end of the course, candidates should be able to: †¢ Develop an understanding of general information system concepts and practices and technological environment of the contemporary organisation. Apply a systematic approach to the use of information technology in organisations. Appraise the technological environment in order to support the practical aspects of information provision and usage. Identify and apply project management techniques; and develop project proposals. †¢ †¢ 2. FORM OF EXAMINATION The examination will be a three-hour paper of six (7) questions made up of Sections A and B.Section A will consist of a compulsory case study question of 40 marks. Section B will consist of five (5) questions out of which candidates will be required to answer three (3) questions. 3. SYLLABUS WEIGHTING GRID This grid shows the relative weightings of topics within this subject and shoul d guide the relative study time spent on each. The marks available in the assessment will equate to the weightings below. However, there might be slight variations in some instances as they serve as a guide only. Institute of Chartered Accountants, Ghana 25 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. Management Information System SYLLABUS COVERAGE Systems Theory and Practice Information Systems Computers in Communication Information Technology and the Professional Accountant Business Strategy and IS/IT Alignment Project Management TOTAL MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) WEIGHTING (%) 10 35 10 20 10 15 100 1. Systems Theory and Practice Systems concepts and definition a. Explain systems concepts and give examples of real systems. b. Explain the essence of systems approach to problem solving. c. Describe the holistic features of systems. d. Differentiate between system boundaries and environments. . Explain the following system types: †¢ Open †¢ Cl osed †¢ Adaptive †¢ Cybernetic †¢ Deterministic †¢ Probabilistic (or stochastic) System and Subsystems a. Explain the relationships among subsystems in a typical business context. b. Apply the theory of sub-optimality and systems objective. c. Explain the need for system control and feedback. d. Explain the following system control elements: †¢ Standard †¢ Comparators †¢ Sensor †¢ Effectors e. Represent the control mechanisms diagrammatically. 26 Institute of Chartered Accountants, Ghana Management Information Systems PAPER 1. 4 Management Information System (Cont’d. MAIN TOPIC SYLLABUS CONTENT 2. Information Systems Application of Information systems in the organisation a. Define and distinguish between data and information. b. Explain the attributes of good information, i. e. accuracy, timeliness, brevity, conciseness, reliability, etc. c. Explain the concept of the value of information. d. Explain the term, Information Technology. e. Explain the role and uses of information in organisation i. e. competitive advantage and support of managerial functions. f. Explain the different types of information systems, i. e. TPS, MIS, DSS, EIS, and ES. g.Describe the three levels of information in relation to the levels of management. Traditional file Structures and storage Media a. Explain the terms, computer file; record; field; record key. b. Explain the relationship and difference between transaction and master files. c. Describe the key methods of file organisation and access. d. List the characteristics and explain the workings of the different storage media — magnetic tape, magnetic disc, diskette, CD-ROM, DVD, Zip disc, flash disk, etc. Database Design and Implementation a. Define database and explain the importance of databases in the operations of an organisation. . Describe the types and enumerate the advantages and disadvantages of database models — hierarchical, network, relational and object-ori ented. c. Explain with examples, components of a Database Management System (DBMS) — hardware, software, people (users, designers, administrators, procedures, data/information). d. Apply database tools to real life systems — Entities, attributes and Relationships. e. Explain entity relationship modeling, data analysis and entity life history. Institute of Chartered Accountants, Ghana 27 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 4 Management Information System (Cont’d. )SYLLABUS CONTENT 2. Information Systems (Cont’d) Computer Hardware and Software Concepts a. Explain the hardware concepts of the computer and list its benefits and shortcomings. b. Describe the categories/generations of computers — super, mainframe, mini and microcomputers. c. Draw the basic functional units of a computer system and show how they interrelate — CPU, input/output devices (peripheral devices). d. Describe the various types of computer memory â₠¬â€ semi-conductor memory, cache memory, video memory and flash memory. e. Explain operating systems — single user, multi user. f. Explain system software and describe its components. . Explain the functions of the operating system (os). h. Explain Applications software and describe Packagres. Bespoke software, special purpose software, general purpose software. i. Viruses, worm. j. Explain with examples the evolution of computer programming languages — machine language, assembly language, high level language, 4GL and 5GL. g. Explain the concept of software testing — unit testing, static testing, dynamic testing and regression testing. h. Explain the use of the following: †¢ CASE tools †¢ Prototyping tools †¢ Query language. i. Describe the qualities of a good programme.Representation of processes in computer Systems a. Draw diagrams to represent computer processes using the following tools: †¢ Programme flowchart †¢ Decision trees â₠¬ ¢ Decision tables †¢ Data flow diagram Human Computer Interfaces (HCI) a. Explain the various types of communication between users and computer systems — command driven, menu 28 Institute of Chartered Accountants, Ghana Management Information Systems PAPER 1. 4 Management Information System (Cont’d. ) SYLLABUS CONTENT driven, GUI, user-friendliness. b. Internal and External design of systems. 2. Information Systems (Cont’d) Systems Development Life-cycle (SDLC) a.Explain the following phases of the SDLC: †¢ Problem identification †¢ Feasibility studies †¢ System investigation †¢ System analysis †¢ System design †¢ Implementation †¢ Post-implementation review. b. Describe the methods required to measure the success of the system. c. Apply structured methodology to system development. Processing Systems Options a. Describe the processing options and their characteristics (batch, real-time, demand, online, distributed, cent ralized and decentralized processing). IS/IT in the organisation a. Explain the role and describe the staffing, functions and responsibilities of the IS/IT department in an organization. . Explain the principles of facilities management and outsourcing. Controls and Security of Computer Operations a. Explain the principles of system security and control. b. Explain the under-listed control measures: †¢ Administrative controls †¢ Input and output controls †¢ Operational controls †¢ General controls †¢ Verification and Validation c. Explain the principles of hardware/software maintenance (preventive, corrective, adaptive and perfective). Institute of Chartered Accountants, Ghana 29 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 4 Management Information System (Cont’d. )MAIN TOPIC SYLLABUS CONTENT Data communication Principles, Objectives and Uses 3. Computers in Communications a. Explain the importance of computer networks and distributed pr ocessing. Computers in Communication a. Explain the following computer network types: †¢ Wide area †¢ Metropolitan area †¢ Local area b. Explain computer network topologies and protocols. c. Internet, Intranet, Extranet. Office Automation a. Explain office automation. b. Explain E-Business c. Explain the following: †¢ E-Commerce †¢ E-Mail †¢ Telecommuting †¢ E-Banking †¢ Telesales †¢ Video conferencing †¢ Tele conferencing †¢ EDI †¢ E-Learning 4.Information Technology andthe Professional Accountant Information Technology and the Contemporary Accountant a. Explain how information technology influencing the ways in which organization are structured, managed and operated. b. Identify the required level of knowledge of information technology by professional accountants which can be applied to practical problems in the organization. Information Technology Knowledge and Skills Areas a. Explain the role of the accountant in inform ation technology concepts for business systems under the following: 30 Institute of Chartered Accountants, Ghana Management Information SystemsPAPER 1. 4 Management Information System (Cont’d. ) MAIN TOPIC SYLLABUS CONTENT †¢ The professional accountant as a user information technology. †¢ The professional accountant as a manager information system. †¢ The professional accountant as a designer business information systems. †¢ The professional accountant as an evaluator information systems. 5. Business Strategy and IS/IT Alignment of of of of a. Explain the approach that an organisation may follow to formulate its strategic business objectives. b. Identify current trends in information technology and the opportunities they offer to organisations. c.Distinguish between a business strategy and an information systems strategy. d. Identify responsibility for the ownership of this strategy. e. Explain the use of IS/IT for competitive advantage, using Porter's mo del. a. Define Project Management and explain the terms of reference of a project. b. Explain the roles and responsibilities of staff who manage and participate in projects. c. Explain roles and responsibilities of the project manager. d. Explain the advantages of using a project management software package in the project management process. e. Construct and analyse a project network. f. Construct and interpret a Gantt chart. . Project Management LIST OF RECOMMENDED TEXT 1. 2. 3. 4. 5. 6. 7. 8. ICAG Study Manual. Stubbe, R. Computers and Information Systems. French, C. A. Data Processing and Information Technology; 9th Edition. Landon, K. C. Information Systems and the Internet. Kenneth E. Kedeall, K. E. Systems Analysis and Design. Senn, J. A. Information Systems in Management. Wadsworth. Anderson, J. A. Data Processing Vol. 1 & 2; M & E Pitman. French, C. S. Data Processing and Information Technology. DPP. Institute of Chartered Accountants, Ghana 31 Proposed Sylabus for ICAG Qual ifying Examinations PROFESSIONAL PART 2 PAPER 2. : Quantitative Tools in Business 1. OBJECTIVES AND LEARNING OUTCOMES At the end of the course, candidates should be able to: †¢ Develop the understanding and application of statistical and mathematical techniques needed to solve business and accounting problems. †¢ Explain and interpret the role of the relevant aspects of quantitative techniques needed to solve business and accounting problems. †¢ Make the most informed decision in business and accounting scenarios. 2. FORM OF EXAMINATION The examination will be a three-hour paper of seven (7) questions in all out of which candidates are required to answer any 5 questions. . SYLLABUS WEIGHTING GRID This grid shows the relative weightings of topics within this subject and should guide the relative study time spent on each. The marks available in the assessment will equate to the weightings below. However, there might be slight variations in some instances as they serve a s a guide only. SYLLABUS COVERAGE Data collection and interpretation Decision making under risk and uncertainty Forecasting techniques Planning and control techniques Optimisation and decision making techniques TOTAL 32 Institute of Chartered Accountants, GhanaWEIGHTING (%) 10 20 25 25 20 100 Quantitative Tools in Business PAPER 2. 1: Quantitative Tools in Business MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) 1. Data Collection and Interpretation a. Collect statistical data using the various sampling methods. b. Classify and tabulate data in the form of frequency distribution table. c. Present data pictorially in the form of bar chart, pie chart, give, histogram, Z-Chart, Gantt chart, Lorenz curve, etc. d. Calculate measures of central tendencies ( mean, median and mode) from a given data. e.Calculate measures of dispersion (standard deviation, range, mean deviation, variation, coefficient of variation, quartile deviation and skewness, etc) from a given data. a. Define probability. b. Distinguish between equally likely and mutually exclusive outcomes. c. Explain marginal, joint and conditional probabilities. d. Apply Bayes' theorem to problem solving. e. Draw probability trees. f. Distinguish between dependent and independent events. g. Explain the laws of probability. h. Calculate and interpret expected value and standard deviation of a discrete random variable. . Use decision tree to solve problem. j. Prepare a conditional pay-off table. k. Use normal distribution to solve problems. Matrix Algebra a. Present matrix information in a tabular form. b. Solve matrix algebra: addition, subtraction, scalar multiplication, matrix algebra. c. Solve problems involving matrix inversion. d. Solve simultaneous equations by matrix algebra. e. Solve problems involving probability transition matrices. 2. Decision Making Under Risk and Uncertainty Institute of Chartered Accountants, Ghana 33 Proposed Sylabus for ICAG Qualifying Examinations PAPER 2. : Quantitative Tools in Business MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) 3. Forecasting Techniques Simple Linear Regression Analysis a. Draw scatter diagram. b. Find the equation of the line of best fit using the east squares method. c. Draw the line of best fit on a scatter diagram. d. Interpret the regression coefficient. e. Use the regression equation to forecast. f. Use the computer output to test for regression (t-test, ftest). Simple Linear Correlation Theory a. Distinguish between regression and correlation. b. Explain negative zero and positive correlation. c.Distinguish between product-moment and Spearman's rank correlation coefficient. d. Calculate and interpret product-moment and Spearman's correlation coefficients. Time Series Analysis a. Explain time series. b. State and explain the components of a time series. c. Determine the trend using the methods of moving averages and least squares. d. Apply additive and multiplicative models to determine average seasonal variations. e. Use time se ries to forecast. 4. Planning and Control Techniques Network Analysis a. Distinguish between critical path method (CPM) and programme evaluation and review techniques (PERT). . Draw network diagrams using activity-on-arrow and activity-on nod models. c. Explain optimistic, most likely and pessimistic times for an activity. d. Calculate the expected duration and variance for an activity. e. Determine critical path and project duration. f. Distinguish among and calculate total float, independent float and free float. 34 Institute of Chartered Accountants, Ghana Quantitative Tools in Business PAPER 2. 1: Quantitative Tools in Business MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) g. Calculate the probability and minimum time for completing a project. h.Crash a project using cost-time slope (lease incremental cost) concept. i. Use network analysis to allocate resources. Stock Control a. State the importance of keeping stock. b. Distinguish the simple economic order quantity (EOQ), gradu al replenishment and discounts models. c. Use these models to calculate the optimum quantity and determine reorder levels and safety stocks. d. Use the discrete probability to calculate the optimum quantity and determine reorder levels and safety stocks e. Use the normal distribution to determine the reorder levels, service levels and safety stocks. 5.Optimization †¢ and Decision Making Techniques Differential Calculus a. Differentiate polynomial functions (first and second derivatives only). b. Determine the turning points of a function (maximum, minimum, point of inflection). c. Use differential calculus to maximize revenue and profits (with or without tax) and to minimize cost (including the stock control, EOQ problem). d. Use differential calculus to determine point elasticity of demand. Integral Calculus a. Derive a function given its derivative. b. Apply integration to business problems. Linear Programming a. Formulate the primal linear programming problem. . Formulate th e dual linear programming problem. c. Solve the linear programming problem (involving two variables) graphically. d. Set the initial simplex tableau. Institute of Chartered Accountants, Ghana 35 Proposed Sylabus for ICAG Qualifying Examinations PAPER 2. 1: Quantitative Tools in Business MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) e. Carry out the first iteration of the simplex tableau. f. Interpret the final simplex tableau. g. Explain limiting factors (scarce resources) and their shadow prices. h. Carry out sensitivity analysis on the graphical and simplex solutions.LIST OF RECOMMENDATION TEXT 1. 2. 3. ICAG Study Text Francis, A. Business Mathematics and Statistics. Continuum. Lucey, T Quantitative Techniques. Continuum. 36 Institute of Chartered Accountants, Ghana Audit And Internal Review PAPER 2. 4: Audit and Internal Review 1. OBJECTIVES AND LEARNNG OUTCOMES The course is aimed at developing the candidates' knowledge and understanding of the audit process from the planning st age through to the reporting stage and the techniques used in the conduct of internal and external audit. At the end of the course, candidates should be able to †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ 2. xplain the nature , purpose and scope of an audit; state and explain the purposes of the regulatory framework within which the auditor's work is conducted; outline the qualification, functions, responsibilities and rights of an auditor; describe the audit procedures required at the planning stage of an audit; explain the techniques for collecting and evaluating audit evidence; explain the techniques for collecting and evaluating audit evidence; explain and apply basic auditing concepts like internal controls, sampling, compliance test, substantive test, weakness test, etc; assess audit risk and design appropriate audit procedures; draw valid conclusions from the results of audit tests; and prepare various reports relating to audit assignments. FORM OF EXAMINATION The examination will consist of three-hour paper. Candidates are to answer all the five (5) questions set. 3.SYLLABUS WEIGHTING GRID This grid shows the relative weightings of topics within this subject and should guide the relative study time spent on each. The marks available in the assessment will equate to the weightings below. However, there might be slight variations in some instances as they serve as a guide only. SYLLABUS COVERAGE Nature, Purpose and Scope of an Audit. The Regulatory Framework of Auditing and Professional Considerations Audit Planning. Evidence Gathering Internal controls and Evaluation of Control Risk Internal Audit and Other Assurance Engagements Conduct of Audit and Assurance Concept, process and Need for Assurance Reporting Framework TOTAL WEIGHTING % 20 20 20 15 10 15 100 37Institute of Chartered Accountants, Ghana Proposed Sylabus for ICAG Qualifying Examinations PAPER 2. 4: Audit and Internal Review MAIN TOPIC SYLLABUS CONTENT (Co nt’d. ) 1. Nature, Purpose and Scope of an Audit a. Define an audit. b. Explain the purpose/general objectives of an audit (distinguish between primary and secondary objectives). c. Examine the advantages of auditing to stakeholders. d. Explain and distinguish between the following types of audit: †¢ Internal/External †¢ Statutory/non-Statutory †¢ Financial/Operational †¢ Interim/Continuous /Final e. Explain the inherent limitations of an audit. f. Explain the concept of expectation gap. a.Describe the nature, purpose and scope of auditing standards and auditing guidelines (International auditing Standards). b. Explain the procedure for developing auditing standards and auditing guidelines (International Auditing Standards). c. Examine the statutory and ethical considerations relating to acceptance and continuance of audit assignments. d. Assess the code of professional conduct — independence, objectivity, integrity, duty of care, confidentiality an d conflict of interest. e. State the qualification of an auditor. f. State persons disqualified for appointment as an auditor. g. Describe the procedure for appointing and removing an auditor. h.Examine the duties, responsibilities, powers and rights of auditors. i. Describe the process of accepting audit engagements. j. State and explain the contents of letter of engagement. k. Examine the legal liabilities of the auditor. l. Explain how auditors are remunerated. m. Explain management and auditors respective responsibilities for the presentation of financial statements and detection of fraud and error. 2. The regulatory framework of auditing and Professional Considerations 38 Institute of Chartered Accountants, Ghana Audit And Internal Review PAPER 2. 4: Audit and Internal Review MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) 3. Basic Principles and Concepts of Auditing a.Explain the fundamental principles and concepts of auditing: †¢ Walk through test †¢ †¢ †¢ à ¢â‚¬ ¢ †¢ †¢ †¢ †¢ †¢ †¢ Weakness test Compliance test Substantive test Vouching Audit risk Audit sampling — judgmental and statistical, and sample selection methods Systems based audit Materiality True and fair view Directional and rotational testing Systems and risk based audit. 4. Auditing Planning and Evaluation a. b. c. d. Explain the purpose and advantages of audit planning. Describe the process of audit planning. Prepare audit planning memorandum. Examine analytical review procedures as a planning technique. e. Evaluate preliminary materiality levels and audit risks. f. Evaluate the adequacy of accounting system. 5. Internal Controls and Evaluation of Control Risk a. State the reasons for organisations having effective systems of control. b. Identify the fundamental principles of effective control systems. c. Identify the main areas of a business that need effective control systems. d.Identify the components of internal control in both man ual and IT environments, including: †¢ the overall control environment and Control Procedures †¢ preventive, detective and corrective controls †¢ internal audit as a control factor e. Define and classify different types of internal control, with particular emphasis upon those which impact upon the quality of financial information. f. Show how specified internal controls mitigate risk and state their limitations. Institute of Chartered Accountants, Ghana 39 Proposed Sylabus for ICAG Qualifying Examinations PAPER 2. 4: Audit and Internal Review MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) 5. Internal Controls and Evaluation of Control Risk (Cont’d) g. Identify internal controls for an organisation in a given scenario. h. Identify internal control weaknesses in a given scenario. i.Identify, for a specified organisation, the sources of information which will enable a sufficient record to be made of accounting or other systems and i n t e r n a l controls. j. Defin e internal control. k. State and explain the types and limitations of internal control. l. Explain the following in relation to internal control: objectives, methods of ascertaining, recording, evaluation, testing systems, control environments and control p