Friday, May 31, 2019

Elian Gonzalez :: Free Essay Writer

Elian GonzalezIs it possible for a six-year-old boy to successfully seek introduction in the United Sates against his fathers wishes? This is the main point of exploration in the April 21, 2000 article (off the wire) that appeared in The airfield Dealer. The article relates, to be granted bema, plenty must show that they were persecuted or had a legitimate fear of persecution in their home country because of race, religion, nationality, membership in a social group or political opinions. According to the article, the case has not reached a decision because of the debate over whether Elian Gonzalez has the right to seek asylum. For the time being, he is allowed to remain with his Miami relatives until the matter is resolved. on that point may be several levels of appeals and years of debate if the case is sent to an asylum hearing.Janet Reno, Attorney General, Joe Lockhart, White House Spokesperson and Richard D. Freer, a professor at the Emory University School of Law in Atlant a was interviewed and quoted as sources regarding the possible outcome of the case. Lockhart and Freer had seemingly opposing views. Lockhart believe that the proper legal view is the view if Elians father. Freer thinks the debate should result in a longer stay in Miami for Elian. Reno asserts despite all of the predicted outcomes that there is no way to confidently determine what is to happen.They draw fact in the article is that federal law allows any alien resident in the United States to seek asylum and that the courts must make a decision after hearing arguments even if it is the arguments of a child Elians age. An example of a 1985 case where a 12-year-old Soviet child sought asylum against his parents wishes is presented. But the child was considered on the lower end of maturity in deciding his rights separate from his parents.An AP photograph accompanied the article as it appeared in the Plain dealer but the content is unknown.Another article on the same topic appeared in the Weekly Standard magazine on April 24,2000. Author, Tucker Carlson relates a two-sided protest regarding the fate of Elian Gonzalez. Among the public and private protesters lies entertainers Gloria Estefan and Andy Garcia who are both of Cuban origin. Both feel that Elian should be allowed to stay in the United States exclusively of the deep seated emotion is over the fact that Janet Reno decided on April 13, 200 that the Miami relatives had until 200 p.

Thursday, May 30, 2019

The End of Make Believe Essay -- Analysis, Claudia Kalb

In a culture saturated in high tech toys that explode with dynamite sounds and whirling lights, children communicate countless hours watching television and playing video games and less clock engaging in creative and imaginative play. In Claudia Kalbs article The exterminate of Make Believe, she introduces the K nont family from Cleveland, Ohio. Kris Knott and her husband, parents of three active children, are striving to get back to the bedrock of play by increasing family time and decreasing their childrens television and video game usage. During the summer months, it would not be uncommon to find the entire family outside enjoying a pleasant evening together. Mrs. Knott states that entertainment is not play and children need carefree, less structured time to use their imaginations (Kalb, par.1). While the Knotts children have plenty of organized activities such as after cultivate sports, their parents recognize the importance of using imagination and creativity as a sourc e of play (Kalb, par.1). In the same manner, parents must limit childrens time engaging in technology by creating quality family time and encouraging more creative and imaginative play for intellectual, emotional, and social skills to develop.In addition to television, directlys children are inundated with a wide variety of technological choices such as video games, Internet games, and other interactive activities. Despite these advance technologies, television continues to play a large role in todays society and while it began as an element to unite the family, it appears to be dividing the family asunder now (Winn 437). While television provides us with hours of entertainment, stirs emotions deep inside, and is a tool for gathering information, most experts agree ... ...roviding the box for more creative and imaginative play. In addition, parents must gather around the dinner table and create family traditions that leave alone last forever in their childrens memories. Par ents must emulate the Knott family who are creating memories by spending time together outdoors instead of watching television in separate rooms. As a result, these children develop intellectually, emotionally, and socially and contribute both to their family and community. Elyssa Knott, at the young age of 11 states, How much fun could you possibly have if you didnt use your imagination? (Kalb, par.1) As parents follow Kris Knott and her familys example, they will see their own family beginning to change and acknowledge the importance of spending quality time together, letting go of the television remote and stepping back to the basics of play.

Unlocking the Secrets of the Universe Essay -- essays research papers

Unloc top executive the Secrets of the UniverseIncreasing our know takege of Physics, using the scientific method to arrive observations and test hypotheses is essential to unlocking the secrets of the universe. Energy is one of the most fundamental elements of the universe. Throughout history, man has endeavored to expose, understand, and explain how and why things work. This drive to expand our reasonableness eventually conduct to the development of the scientific method and what is commonly considered to be the king of the sciences, Physics. The effects of energy on the physical world are of great interest to Physicists. The scientific method was developed during the seventeenth century. It is based on collaborative efforts of the great scientists and mathematicians who lived during that period such as Francis Bacon, Galileo Galilee, Johannes Kepler, and Rene Descartes. These men palpableized that true knowledge must be based on empirical observation and verified by experime ntation. Recently, physicists befool been searching for a unifying supposition to bring all of the field of Physics together under a single umbrella theory expressed as a short equation. This so called unifying field theory will usher in a new era in physics and greatly increase our understanding of the workings of the universe Physics is the king of science, and Sir Issac Newton is the king of Physics. Physics deals with matter, motion, force, and energy. In order to understand motion, one needs to look no further the Sir Issac Newton. Newtons studies eventually led to the development of three distinct, but related theories dealing with velocity, acceleration, inertia, friction and momentum, these theories are so widely accepted that they are commonly called Newtons lead Laws of Motion. These laws, after almost three hundred years of testing and scrutiny, remain as fundamental principles governing the world we live in. By increasing our understanding of energy and the laws govern ing it, Newtons laws have dramatically changed our world and promise to continue to change it in the years to come. Newtons send-off law states that if the vector sum of the forces acting on an object is zero, then the object will remain at rest or remain go at constant velocity. This factor that an object at rest will remain at rest unless acted upon by a net force. It also means that an object in motion will remain in moti... ... http//www.safetyline.wa.gov.au/institute/level2/course15/lecture92/l92_01.aspOVERVIEWThis grade is basically just a lecture that explains the structure and naming of acyclic hydrocarbon compounds in a basic manner. The locate has some information on organic chemistry, which are synthetic carbon chemicals which are grouped with the natural ones. The site also has information about which organic compounds are used in our everyday life.(5) http//www.chemguide.co.uk/basicorg/bonding/benzene2.htmlBONDING IN BENZENEJim Clark maintains this site. In order to have a good understanding of this site, it is a good idea if you have knowledge about the bonding in methane, and the bonding in ethene. This site has real good information on how benzene is built and the benzene ring.(6) http//members.aol.com/profchm/con_isom.htmlHow do you go about determining Constitutional Isomers of a Molecular Formula?R.H.Logan maintains this site. This site lets you know that Isomers are compounds that have the same molecular formula. The site also shows you how to you can find out if you have equivalent isomers and what an isopropyl branch is. This is a dim site, but pretty informative.

Wednesday, May 29, 2019

Metoric Rise of Tommy Hilfiger :: essays papers

Metoric Rise of Tommy HilfigerThe Meteoric Rise of Tommy HilfigerAs a accept Brand Name The Four Great American Designers for Men Are R---- L-----, P---- E----, C----- K----, T---- H-------. When this Wheel of Fortune-style advertisement was unveiled in 1985, the public easily identified the introductory three designers as Ralph Lauren, Perry Ellis, and Calvin Klein, but who was this fourth designer? The fourth designer, to whom the ad belonged to, was Tommy Hilfiger. At that time, Tommy Hilfiger and his recently begun company specializing in mens fashions were unknown. However, in less that a decade since that first advertisement appeared, Tommy Hilfiger has become a hugely successful company at the forefront of the fashion industry. As Jack Hyde, a counterfeit Institute of Technology professor, has stated, Its Hilfiger, Hilfiger, Hilfiger. Tommy Hilfiger, 48, founder, designer, and honorary chairman of the Hong Kong-based company that bears h is name, was born and raised in the small town of Elmira, New York. He was one of nine children. level off at a young age, his fashion and artistic talents were shown through his dress. Hes always wearing a shirt or a pair of pants that was a little different than what everyone else was wearing a friend of his remarked. In 1969, Hilfiger and two friends opened Peoples Place, a store specializing in trendy fashions and other items. The store grew and grow with Peoples Places opening in conglomerate upstate New York towns such as Ithaca and Corning. Hilfiger, wanting to design clothes rather than purchase them from the manufacturer, began to consider becoming a designer. When his Peoples Place chain went bankrupt in 1977, Hilfiger moved to New York and worked as a designer, even though he had never attended design school, for various companies until 1984, when Tommy Hilfiger the company was born. Today Tommy Hilfiger labels grace everyone from President Bill Clinton t o rapper Snoop Doggy Dogg and that wide range of clientele accounts for the company selling $756.9 million dollars worth(predicate) of merchandise each year. Last year, Tommy Hilfiger Corporation (TOM) was one of the top apparel firms traded on the New York Stock Exchange.

Music Censorship is a Violation of Free Speech -- Argumentative Persua

Music is one of the most popular ways of expression and has been for generations. It makes us command to dance, inspires, soothes, relaxes, and somewhattimes tells us a story. Music is something the unhurt world shares and has brought together diverse kinds of people. However, there has been a question on whether some music has affected society negatively and crossed the line with some of its lyrics, content, and the persona of the mechanics. Certain music has been boycotted and even banned in the U.S. Pro-censorship supporters say that music is something that can deeply affect our society especially children who should not surrender to be subjected to things like violence, sex, drugs, or hate. However, organism that music is a form of expression, censoring it would skillful be violating everyones right to emancipation of speech and expression.The First Amendment distinctly states that the U.S. government cannot make a law stopping the freedom of speech. Pro-censorship suppo rters say music is not included under the First Amendment but it is since music is expression. The freedom of speech includes freedom of expression and the right to hold your own opinion. This country is founded on the idea that we should be able to say, read, or publish anything we want. Music is an artist?s form of expression and banning or censoring his or her music would be stopping his or her right to say whatever he/she wants. We also have and value our own opinions and ideas and in return, respect every one else?s. If someone bans or censors a certain song because of it?s ideas, accordingly we are not respecting the artist?s right to an opinion. An audience might have a certain opinion which we can discuss among ourselves, yet if an artist wants to sing a song about it, people want... ...nd doesn?t necessarily reflect the artist. Eminem has never raped anyone or killed anyone, but when he raps about it, it is just the way he feels at the moment sometimes but never engages i n the action. In today?s society, we value and learn to tolerate different cultures and people. Sometimes people end up expressing themselves differently as well. This country is based on the idea that we may express ourselves any way we want to, be it religion, organizing, writing, or speaking. Music has been a popular form of expression for centuries. These days, in the country best known for freedom, some people are laborious to censor it the freedom of music. Music should not be censored along with any other form of expression otherwise what we and artists say are being controlled. If we value freedom, then that includes what we may say and how we say it even in musical form.

Monday, May 27, 2019

Learning importance and a example of essay in learning Essay

Learning is a major part of life. People tend to watch out in every steps of their life. Learning does not necessarily involve complex terms, it can also be primitive things that keeps happening in mean solar day to day life of an individual. Everybody has different interest, likewise they have a different pattern of learn things. Some people learn faster through ocular medium, some through audio, and some just writing down the things depending upon what the subject matter is.I believe that learning process does not start when unity settles in a formal environment but it start right from the birth of an individual. Walking, talking, decision making etc. are some examples including every other primary things are the result of learning. Every time anyone has to acquire a novel skills, they need to be focused and scrutinize the subject matter thoroughly, that is how learning happens. Learning affects the confidence of a person as well. If someone learn things quickly than they ha ve higher confidence in doing things and learning new things as well.After going through the video couple of times I realized that one who puts hard work and devotion in learning new things can automatically adapt into the ways the things are done and will become successful. I myself am very much interested in euphony and densely inspired by the beauty of it. I think medication can be the most influential thing in an individual life. medicament can make a person relax after a hard day at work, cure the illness, provides maximum level of comfort to an individual. macrocosm so much influenced on music I have managed to learn a very few instruments and it always gives me pleasure and comfort when I am playing them. But I do not want to stop here. I want to learn more about music. I want to be able to read the music and understand every keys and notation in it. I want to be a musician like David Gilmour from the greatest dance orchestra ever, Pink Floyd, who is able to play any str ing musical instrument that exists in planet today.I am currently doing my major in condescension with Information Technology however in order to fulfill my ambition in music I have also planned to take music as my minor subject and later on carry it as my profession along with myBusiness major degree. It is very much important to me because of my vague interest in it, but mostly it makes me very happy.Finally, I am profoundly inspired from the video that I just watched and it helped me to boost up my morale. I do have much respect for the people attempting to make things happen and these people are just one of those few who dare to take the challenges and do something that makes difference to others.

Sunday, May 26, 2019

Establishing an Audit Quality Management System

pic written report 1 ESTABLISHING AN AUDIT flavour MANAGEMENT dodge WITHIN A SUPREME AUDIT INSTITUTION PRINCIPAL PAPER Prep atomic number 18d by State inspect Office, Hungary (chair) European Court of contend stockors National analyze Office, Malta National Audit Office, Denmark Accounts Chamber, Russian coalition February 2007 Table of Contents INTRODUCTION5 Achieving excellence in take stock activity5 Glossary7 Chapter I Leadership9 Leadership and Supreme Audit Institutions9 Leaderships main factors for ensuring inspected name lineament10 Chapter II Strategy and Planning13 Strategic planning13 Operational planning14Chapter III Human Resource Management17 Human preference planning18 HRM policies and procedures18 Job descriptions18 Employee recruitment and option18 Staff fosterage and tuition19 Per tierance appraisals and recognition19 Employee net profit and benefits20 Chapter IV have prime(a) into the Audit Process21 Audit standards21 Guidelines, procedures and methods21 Supervision and study22 Support22 Chapter V foreign Relations25 Audited plaques25 fantan and its committees26 Media and the general cosmos27 International placements and other(a) SAIs27 Chapter VI constant reading and Improvement29Continuous freshen up and monitoring29 Post- visit musical note review30 Self- judgement of the disposal30 Other ways of continuous inducement and cash advance at heart the organisation31 External opinions31 Concluding Remarks33 Reference Documents35 Collection of Questions37 Introduction 1. THE EUROSAI GOVERNING bill of f ar DECIDED TO DISCUSS AUDIT fiber DURING THE VII EUROSAI CONGRESS IN KRAKOW DUE TO BE HELD BETWEEN 2 AND 5 JUNE 2008. IT WAS ALSO AGREED UPON THAT THE undefendable OF THEMEI OF THE CONGRESS WOULD BE ESTABLISHING AN AUDIT QUALITY MANAGEMENT SYSTEM WITHIN A SUPREME AUDIT INSTITUTION.DISCUSSIONS ON THEME I on the wholeow for PROVIDE EUROSAI MEMBER INSTITUTIONS WITH INSIGHTS ON THE PRINCIPLES AND PRACTICES O F AN EFFECTIVE QUALITY MANAGEMENT SYSTEM. IN LINE WITH THIS OBJECTIVE, A GOOD PRACTICE GUIDE WILL BE DEVELOPED AND SUBMITTED TO THE VII EUROSAI CONGRESS FOR APPROVAL. 2. The purpose of this Principal Paper is to give an overview to EUROSAI members in the preparation of their respective country papers. EUROSAI member institutions should describe, in these papers, their somebody size up flavor care agreements, including the key elements presented in thisPrincipal Paper. Achieving excellence in audit activity 3. The Lima Declaration of Guidelines on Auditing Precepts lists the following specific objectives of auditing as being necessary for the stability and the development of states the proper and effective affair of public funds the development of sound financial management the proper exploit of administrative activities and the communication of entropy to public authorities and the general public through the publication of objective reports.From the point of view of stak eholders, the acceptance of the audit conclusions and recommendations depends on the trust in the Supreme Audit Institution (SAI) itself and the audit activities under taken. in that locationfore, the SAI should seek to develop frames and methods to assure excellence in their work and gists. 4. The process of establishing, implementing and continuously develop a flavour management scheme within an SAI loafer contribute to ensuring trust with stakeholders. The fundamental goal of fit stunnedting up such(prenominal) a brass is to guarantee consistent proficient pure tone of audit work and forbiddencomes.An effective quality management system as well as leads to the development and maintenance of a statewide framework that regulates those factors and conditions that be possessed of a direct impact on audit activity. 5. An SAI is in a better position to deliver quality results if it has a flop managed quality management system in place. For a quality management system to snuff it effectively, it is of utmost importance that standards, procedures and guidelines are suitably be at all defy takes of an SAI.Furthermore, the characteristics that check pop excellence in audit work (namely signifi cance, reliability, objectivity, relevance, timeliness, clarity, skill and effectiveness) must overly be formd, monitored and insured. Elements of the quality management system 6. The quality management system associated with the audit activity is composed of the following elements Leadership is the key factor in developing the mission, vision, values, ethics and gloss of the organisation and playacting as role models of excellence. Strategy and Planning specify how the organisation implements its vision and mission. This is achieved through the SAIs strategies, policies, plans, objectives, targets and processes. Human resource management is one of the core components in the establishment of an integrated quality management system and is imman ent in the development of an inherent culture based on quality, excellence and continuous improvement. Building quality into the audit process is vital to improve the credibility and execution of instrument of the SAI. It comprises elements (e. g. tandards, guidelines, procedures, methods, support) that mark effective death penalty, supervision and review in all phases of the audit work. External dealing with stakeholders hand over independent sources of information on audit quality, and form an objective foothold for quality sagaciousness of the audit activity of an SAI. Continuous development and improvement is a management approach that systematically realises the blue quality of audit results and the satisfaction of stakeholders through conquer measures, established procedures and methods.Glossary EXCELLENCE OUTSTANDING PRACTICES IN MANAGING THE ORGANISATION AND ACHIEVING RESULTS BASED ON A SET OF FUNDAMENTAL CONCEPTS. THESE INCLUDE A RESULTS-ORIENTED APPROACH, STAKEHOLDER FOCUS, leadership AND CONSTANCY OF PURPOSE, MANAGEMENT BY PROCESSES AND FACTS, INVOLVEMENT OF PEOPLE, CONTINUOUS expediency AND INNOVATION, MUTUALLY BENEFICIAL PARTNERSHIPS, CORPORATE SOCIAL RESPONSIBILITY. LEADERSHIP THE APPROACH ADOPTED BY LEADERS TO DEVELOP AND FACILITATE THE ACHIEVEMENT OF THE mission AND VISION AS WELL AS DEVELOP VALUES REQUIRED FOR LONG-TERM SUCCESS AND IMPLEMENT THESE THROUGH APPROPRIATE ACTIONS AND BEHAVIOURS. LEADERS ARE PERSONALLY INVOLVED IN ENSURING THAT THE MANAGEMENT SYSTEM IS DEVELOPED AND IMPLEMENTED. MANAGEMENT SYSTEM THE FRAMEWORK OF PROCESSES AND PROCEDURES USED TO ENSURE THAT THE ORGANISATION CAN FULFIL ALL TASKS REQUIRED TO ACHIEVE ITS OBJECTIVES. MISSION A STATEMENT THAT DESCRIBES THE PURPOSE OR RAISON DETRE OF AN ORGANISATION. IT DESCRIBES WHY THE BUSINESS OR FUNCTION EXISTS. PROCESS A SET OF ACTIVITIES THAT TRANSFORMS INPUTS INTO OUTPUTS OR OUTCOMES, THEREBY ADDING VALUE. QUALITY THE DEGREE TO WHICH A SET OF INHE RENT CHARACTERISTICS OF AN AUDIT FULFILS REQUIREMENTS. THESE CHARACTERISTICS INCLUDE Significance The audit subject should be all of the essence(p)(predicate) and seemlyly material.The audit subject can be significant from various aspects. For instance, the impact of the coiffeance of the audited vault of heaven, organisation, activity or project can be considerable on the society or on major policy issues. Reliability Audit findings and conclusions should accurately reflect actual conditions of the audit being carried out and are in compliance with established standards and procedures.All assertions include in the audit report should be adequately supported by sufficient and appropriate audit evidence. Objectivity An audit should be performed in an candid and fair manner without favour or prejudice. The assessment and opinion of attendants should be based exclusively on facts and on sound digest of, or simile with, requirements and criteria stipulated b y legal regulations or defined in any other ways. Relevance The audit plan/programme should properly speech communication in consistency with the audit objectives all elements needed for the successful completion of an audit. In the course of the execution of an audit, all provisions of the audit plan/programme should be appropriately and completely implemented. Timeliness Audit results (audit reports and qualifying opinions) should be delivered at an appropriate time.This may involve meeting the deadline stipulated by legal regulations or in a wider sense it may mean that audit results are delivered when they are needed for a policy decision or when they are the most useful in correcting management weaknesses. Clarity Audit observations, findings, and conclusions included in the audit report should be presented in a unobjectionable and concise manner. It overly means that an audit report should be well arranged and logically structured.Audit findings, concl usions, and recommendations should be introduced in a way that is brief and easily understandable for the users of the audit results, such as members of fan tan and other executives who may not be experts of the audited subject but may need to act taking the content of the audit report into account. faculty and effectiveness Resources utilised during the audit should be proportional to the achieved results. Audit results should have appropriate impact in night club to impede and correct discrepancies and material errors, call forth performance, and to improve management and regulation systems. smell assurance Policies, systems and procedures established by SAIs to maintain a towering standard of audit activity. Quality assurance is process-centric showing at the future development of the quality of audit and at the elimination of shortcomings.It deals with all stairs and techniques that auditors must follow to assure high audit quality and to raise potential ways of strengthening or improving quality in the audit activity. Quality control Requirements applicable to the day-to-day management of audit assignments. Quality control is product-centric in the course of which an SAI intends to fulfil quality requirements. It attempts to make sure that the results of audit are what were expected. Quality Management All activities of the overall management function that determine the quality policy, objectives and responsibilities, as well as their implementation (through e. g. quality planning, quality control, quality assurance and quality improvement) within the quality system of the SAI. Quality management The planned activities of an organisation that are carried out in order to regulate and improve its processes for system the better fulfilment of the necessarily of its stakeholders and to improve the skill of operations. Quality policy The overall intentions and direction of an organisation related to quality as formally expr essed and documented by the SAI. reexamine There are two types of reviews Cold (ex post) reviews are the essence of the posteriori quality assurance function and are undertaken on a test hindquarters once audits have been closed. savory (real time) reviews are those procedures (e. g. upervision, working paper review) that are demand by SAIs for the implementation of the quality control process during the course of the audit. Responsibility for the quality control starts with the individual(a) auditor and then passes through the hierarchy. Stakeholders Those who have an interest, whether financial or other, in the activities and decisions of the organisation, for example, citizens, clients, employees, the general public, inspection agencies, the media, suppliers, etc.The Government represented by elected (or appointed) leaders and public organisations are also stakeholders. Vision A statement that describes how the organisation expects to be in the future. This includes what an organisation wants to do and where it wants to go. Chapter I Leadership 1. MANAGEMENT CONCEPTS IDENTIFY LEADERSHIP AS ONE OF THE KEY FACTORS FOR ENSURING QUALITY, IN PARTICULAR FOR ORIENTING THE ORGANISATION TOWARDS RESULTS AND FOR ACHIEVING COST-EFFECTIVENESS. . Leadership styles are well conceptualised and studied in the private sector domain. In the public sector, there is an increased interest in leadership and how it could contribute to increasing efficiency and accountability. Current prospects in public management models (e-government, PPP, etc. ) preserve to evince the role of leadership in driving the modernisation of the public organisations. 3. Various internationally accepted documents implant off the importance of leadership Principle 2 (Leadership) of ISO 90002000 Quality Management Principles states that Leaders establish unity of purpose and direction of the organisation. They should create and maintain the internal environment in which peopl e can bring into being fully involved in achieving the organisations objectives. The European Foundation for Quality Management (EFQM) Excellence Model, considers that Excellence is visionary and inspirational leadership, completed with consistency of purpose. Excellent organisations have leaders who set and communicate a clear direction for their organisation. The Common estimation Framework (CAF) places leadership as one of the five Enablers criteria which determine how an organisation performs. 4. The aim of this Chapter is to present how leadership has been considered in the context of SAIs, and to identify the main features of leadership that contribute to enhance audit quality. Leadership and Supreme Audit Institutions 5. SAIs have followed the general trend of reform of the public sector, although with some delays and with different degrees in the introduction of innovative measures.This is due, in particular, to the constitutional position of such institutions and to the integral characteristics of the audit function in the public sector. During this reform process within SAIs, they should have taken into account essential leadership features such as independence, transactionhips with Parliament and government, ethics, communication, etc. These are already considered in the Lima Declaration of Guidelines on Auditing Precepts, as well as the INTOSAI Code of moral philosophy and Auditing Standards.Some SAIs have recently undertaken self-assessment and peer-review exercises, within this context, in the course of which leadership has been the subject of detailed evaluation and concrete proposals for improvement. 6. According to the International Standards on Quality Control (ISQC-1) issued by the International Federation of Accountants (IFAC) in the Handbook of International Auditing, Assurance, and Ethics Pronouncements the quality control system of the SAI should include policies and procedures addressing (among other elements) leadership responsib ilities for quality.These policies and procedures should be designed to bring up an internal culture based on the recognition that quality is essential in performing engagements and to require the Head of the SAI or, if appropriate, the decision-making board of the SAI, to assume ultimate responsibility for the quality control system. The internal culture is promoted by setting example, communication, recognition and rewards of quality and by ensuring that responsibility is assigned to persons who have an appropriate experience, ability and authority. . A document on Audit Quality issued by the Audit and Assurance Faculty of the Institute of Chartered Accountants in England & Wales, identifies leadership as one of the major factors driving audit quality. Leaders need to support audit quality and promote a quality culture throughout the organisation. They have to reassure that they communicate the importance they annex to the issue to their staff and their stakeholders.The key asp ects of unsloped leadership are setting the strategies and objectives recognising the commonality of commercial and lord approaches ensuring the organisation will deliver the call for quality setting the right tone at the outmatch and ensuring that quality is consistently communicated. 8. The Guidelines on Audit Quality, choose in December 2004 by the EU get hold of Committee, refer to the need to develop leadership and management skills and proficiencies in connection to human race resources.Leaderships main factors for ensuring audit quality 9. Although there are different types of SAIs, it is attainable to identify some common factors determining how leadership within an SAI is designed and exerted for ensuring audit quality and excellence. These factors are as follows Give a direction to the organisation develop and communicate vision, mission and values.This involves, among others, translating the SAIs mandate into vision and mission statements establishing a value fra mework and codes of point setting strategic and operational objectives and actions involving stakeholders in these processes adjusting to changes in the immaterial environment and communicate to employees and stakeholders. Develop and implement a system for managing the organisation.This embraces developing organisational structures and processes in accordance with the institutional status of the SAI, with the tasks of the organisation and with the expectations of the stakeholders defining appropriate management levels, functions, responsibilities and autonomy developing and agreeing on measurable objectives and goals for all levels of the organisation giving direction on output and outcome targets developing a system of operational targeting or performance measuring in the organisation. Motivate and support the people in the organisation and act as a role model.This factor includes leading by example demonstrating personal willingness to change by accepting constructive feedbac k and suggestions acting in accordance with established objectives and values lay asideing employees inform about significant issues supporting employees to help them attain their plans and objectives in support of organisational objectives stimulating and encouraging the delegation of responsibilities encouraging and supporting employees to make suggestions for innovation and improvement and to be proactive in their daily work encouraging mutual trust and respect stimulating training and improvement activities recognizing and rewarding the efforts. Manage the relations with politicians and other stakeholders with due regard to the SAIs independence.This will involve maintaining proactive and regular relations with the political authorities of the executive and legislative areas developing partnerships and networks with important stakeholders seeking public awareness, reputation and recognition of the SAI developing the concept of marketing (product and service targeted) taking p art in the activities of master associations and representative organisations and interest groups. 10. erect leadership must be exerted by every person in the organisation who has assumed responsibilities and has a manager position. Enduring characteristics of leaders include honesty, integrity, enthusiasm, confidence, tolerance, professional competence. They should also be forward-looking, proactive to change, and committed to excellence.They should integrate these characteristics into the day-by-day practice of the organisation from setting strategy plans and work programmes to reporting results from directing and supervising to reviewing. 11. How leadership is defined and exerted is a determinant for assuring the benefits, and thus for ensuring audit quality in SAIs. Benefits of good leadership are clarity of purpose and direction within the organisation clear identity for and within, the organisation a shared set of values and ethics consistent and role model behaviour thr oughout the organisation a committed, trigger offd and economical workforce and confidence in, and within, the organisation, even in turbulent and changing times. QUESTIONS 1.Has the activity of leaders been assessed (either internally or out-of-doorly)? Which are the main difficulties encountered, lessons well-educated and main benefits identified for the institution? Which are the concrete measures undertaken to improve leadership? Have you identified tangible improvements in the audit quality in this area? 2. Has the activity of the management of the SAI to motivate staff and to come along mutual trust and respect been satisfactory? Have you identified tangible improvements in the audit quality in this area? Which are the main difficulties encountered, lessons learned and main benefits identified for the institution? Chapter II Strategy and Planning 1.AN SAI SHOULD FOCUS ITS ACTIVITIES ON RESPONDING TO CHALLENGES OF THE CHANGING surround AND ON WEIGHING DUTIES TO BE ABLE T O FULFIL ITS MANDATE IN A RELIABLE AND SUCCESSFUL MANNER BY EFFICIENTLY UTILISING ITS RESOURCES, WHILE meeting QUALITY REQUIREMENTS. THE STRATEGY OF AN SAI IS AN ACTION PLAN COVERING SEVERAL YEARS TO ACHIEVE THE OVERALL OBJECTIVE OF THE ORGANISATION. 2. This Chapter sets out how an SAI should implement its mission and vision, and how it is supported by its strategy, relevant policies, plans, objectives, targets and processes. 3. References are made to the importance of strategy and planning in the international literature on auditing. The INTOSAI Code of Ethics and Auditing Standards provide general guidelines stating that the SAI needs freedom to set priorities and programme its work in accordance with its andate and the SAI should give priority to any audit tasks which must be undertaken by law and assess priorities for discretionary areas within the SAIs mandate. 4. The Guidelines on Audit Quality adopted in December 2004 by the EU Contact Committee give moreover guidance on th e structure of planning. They suggest different levels of planning, such as mission and vision statements, corporate plans, strategic plans and operational plans. 5. According to the Common Assessment Framework (CAF) strategy and planning is one of the main aspects requiring consideration in organisational analysis. Within strategy and planning a list of criteria is provided identifying the main issues that need to be taken into account during the assessment process. Strategic planning 6.An SAI should formally express its overall intention and direction related to quality, i. e. quality policy. The top management of an SAI should ensure that the quality policy of the organisation is in line with the mission and vision of the SAI. The quality policy should also reflect the SAIs top management dedication to quality and how they intend to demonstrate their utmost to ensure the excellence and continual development of the audit work and outcomes. 7. The strategy of the SAI should identi fy and analyse the main trends, set out objectives of the organisation, define specific areas of particular focus and underlying reasons, as well as provide a framework for the management and allocation of resources.It should address internal culture, structure and operations (in both the short and the long term) taking account of the priorities, direction and needs of the various stakeholders. The strategy should also reflect the SAIs approach to implementing modernisation and change management processes. 8. The top management of an SAI is responsible for implementing the strategy, ensuring necessary conditions and defining tasks, relevant schedule and competences. It should also monitor and appreciate the implementation of objectives and tasks, and make the necessary decisions. 9. Strategic planning also includes jeopardize assessment since there are several factors constituting threat to the excellence of the audit work and outcomes.An SAI should consistently strive to identify and measure these factors in order to develop proper tools, procedures, and activities for managing and minimising risks. The credibility of an SAI could be undermined without identifying, assessing and managing risks. 10. The top management of an SAI develops and applies audit standards, approaches and procedures for the management of risks in order to ensure that audit activity is carried out in compliance with legal regulations effective and efficient utilisation of resources are considered tasks and competences are clearly defined in all working processes and the various needs of stakeholders are taken into account. 11. In order to ensure the high quality of strategic planning a database including information relevant to audit tasks should be established and maintained criteria to select and prioritise audit tasks should be set and followed methods to measure the performance of the organisation at all levels should be developed and applied and the strategy should be rev iewed and updated on a regular basis by assessing risks associated with changes in the international and internal environment and identifying lively factors for success. Operational planning 12. The relationship between strategic and operational planning should be created by audit directives. Concentrating on essential and timely problems, and the fields boot the greatest risks, the directives promote the implementation of the strategy. 13.The SAI should ensure through its operational planning activities that its mandate is fulfilled the audit work focuses on high risk and significant areas, institutions, operations or projects visible(prenominal) resources are effectively utilised and the audit work is performed satisfying quality requirements. 14. Priorities set in the strategy, the result of materiality and risk assessments, the expected output and outcome, as well as available resources should be considered during the operational planning process. In the course of assess ing risk, emphasis should be put on examining the complexity, costs, contradictory opinions relevant to the individual audit task.Expected impacts of the given audit, experiences of previous audits carried out in this field, and the auditability of the audit subject should be also taken into account during the weft of individual audit tasks. 15. The process of operational planning should be sporadically reviewed and evaluated for the purposes ensuring the high quality of the audit work. This activity should be carried out on the basis of uniform approaches and methods. 16. It should be examined whether the planning has been based on valid professional judgements and covers all significant matters. It also should be considered whether the planning activity has been carried out by the competent personnel deadlines have been met and the audit work has been appropriately documented. QUESTIONS 1.How is risk assessment undertaken to ensure appropriate strategic decision-making? Are thes e processes documented? 2. What are the methods, techniques, tools and procedures available within your SAI to ensure the implementation of its strategy? 3. What kind of document(s) does your SAI prepare in the course of the operational planning process? Please, provide a short description of this/these document(s). Chapter III Human Resource Management 1. KEY TO THE ACHIEVEMENT OF AUDITS OF HIGH QUALITY IS THE ABILITY OF AN SAI TO ATTRACT, DEVELOP, UTILISE, REWARD AND RETAIN THE REQUIRED NUMBER OF STAFF AND THE correct MIX OF COMPETENCIES, EXPERIENCE AND SKILLS.HUMAN RESOURCE MANAGEMENT (HRM) IS A CORE COMPONENT IN THE ESTABLISHMENT OF AN INTEGRATED QUALITY MANAGEMENT SYSTEM AND IS ESSENTIAL IN THE DEVELOPMENT OF AN INTERNAL CULTURE BASED ON QUALITY, EXCELLENCE AND CONTINUOUS IMPROVEMENT. 2. The purpose of this Chapter is to outline the significance of HRM and to provide a list of related measures that should be in place to achieve high standards of quality and excellence througho ut the audit process. 3. The importance of HRM in creating an environment conducive of high quality, the attainment of respectable standards and continuous improvement within the SAI is highlighted in the principal international guidelines and standards applied to government auditing and audit quality Lima Declaration of Guidelines on Auditing Precepts and INTOSAI Code of Ethics and Auditing Standards International Standards on Quality Control (ISQC-1) issued by the International Federation of Accountants (IFAC) in the Handbook of International Auditing, Assurance, and Ethics Pronouncements and Guidelines on Audit Quality adopted in December 2004 by the EU Contact Committee. 4. These documents underscore the need for establishing policies and procedures for the recruitment of employees with suitable companionship and experience, and to define the basis for the advancement staff. They also stress that employees should be trained and developed to perform their tasks effectively. 5 .As part of its overall management system, an SAI should therefore have a professional human resource function to ensure a well-trained, motivated and experienced personnel that can support the achievement of the organisations vision, core values and strategic goals. 6. Overall, HRM is concerned with the management of human capital, people, and culture within an organisation. The following are some of the major sub-elements of the human resource function a) The formulation and implementation of human resource strategies and plans that are adjust with the SAIs overall strategy. These should be integrated into the organisations operational framework and the quality management system b) The establishment of HRM policies and procedures ) Job descriptions and the determination of the resources and competencies required to match current and future organisational requirements d) Recruitment and selection of personnel e) Staff training and continuous development f) Performance appraisals a nd recognition g) Employee remuneration, allowances and benefits and h) The systematic monitoring and review of all HRM activities to ensure effectiveness, transparency, coherence and consistency in their implementation across the organisation, as well as to continually identify and develop opportunities for improvement. Human resource planning 7. A fundamental role of the HRM function is human resource planning.This is the process by which an SAI attempts to ensure that it has the right number of qualified people in the right place at the right time. This is done by reviewing and comparing the present supply of employees and skills with the organisations projected demand for human resources and competencies. The outcome is the design of appropriate short-term and long-term initiatives and programmes that aim to ensure that the forecasted human resource requirements are met. Effective human resource planning generally also leads to a more effective and efficient use of staff, and mo re satisfied and better trained employees. HRM policies and procedures 8.HRM policies are general statements which serve to guide decision-making. Normally these policies are put in writing and communicated to all management and staff. Their purpose is to reassure employees that they will be treated fairly and objectively. They also help managers to resolve problems and take quick, defensible and consistent decisions. 9. HRM procedures are written documents that describe, in greater detail, the routine procedures to be followed for a specific operation or activity. Consistent application of an sanction HRM procedure ensures conformance to and consistency with the SAIs established practices and improves credibility and defensibility.Documented procedures also serve as resources for training and for easy reference to established practices. 10. To ensure high standards of quality management, an SAI should create and maintain policies and procedures concerning, e. g. the recruitment an d selection of staff, the system for the promotion and the advancement of employees, the maintenance of personnel records, the organisation of training, staff development, as well as performance appraisals. Job descriptions 11. A job description defines a job in terms of specific duties and responsibilities. It also identifies the competencies and qualifications required to perform the role professionally. 12.The carrying out of job analysis, as well as the creation and maintenance of job descriptions is critical for determining which duties and responsibilities should be grouped together, as well as for unified staffing requirements. Ultimately, this ensures the delivery of high quality audits. Employee recruitment and selection 13. The recruitment and selection process is one of the important elements of successful HRM and should be transparent and fair. Effective recruitment and selection practices can have significant positive impacts on the SAI whereas poorly designed and exec uted practices will have both short-term and long-term oppose impacts. Recruitment incorporates the various efforts and activities undertaken to seek and attract a sufficient pool of top quality candidates.A job vacancy can be filled from within or from outside the SAI. Methods include internal calls for applications and external advertising in the media. An effective recruitment process will bring an adequate supply of top quality prospects, an effective selection system involves a systematic chain of activities that lead to a quality selection decision. Key to the selection process is the clear definition of the criteria that identifies those candidates that are most likely to perform successfully in the job. Methods that can be used to screen candidates include tests, job simulations, interviews, medical examinations and doubtful periods. 14.As audit is a profession that relies on the competencies and personal qualities of employees, candidates should be thoroughly screened a nd tested for key attributes such as integrity, objectivity, rigour, scepticism, perseverance and robustness. 15. Moreover, if work is outsourced or external experts are engaged, due care should be exercised to ensure of their competencies for the job and that there are no conflicts of interests. Staff training and development 16. The development of a quality management system also requires an organisational culture that is receptive to ongoing learning. Changes, such as those in technology or in audit techniques, mean that an organisation is continually faced with slurs that require continuous learning.SAIs should have appropriate training plans and staff development systems in place to help employees to substantially enhance their knowledge and skills, as well as learn how to improve their performance. 17. The methods of training programmes are various. These include induction courses on-the-job training continued professional development (CPD), external courses and international seminars. In addition, in-house training in, for example, the good aspects of audit, the government environment or in the requirements of the audit methodology should also be undertaken. The management of training incorporates training needs assessments, the design of training programmes and learning materials, training budgets, coordination and delivery, as well as the systematic review and evaluation of training. 18.Staff and career development programmes involve coordinated employees interests and career aspirations with the present and future needs of the SAI. These programmes can be used to increase motivation, prepare employees for more old positions and encourage staff retention. Moreover, employees should have annoy to counselling and guidance. 19. Apart from being well-trained and technically competent, it is also vital to ensure that employees perform their duties honestly, and that the audits are free from any conflicts of interest or other impediments to a fair and objective appraisal. A code of ethics and measures to ensure conformity should be established by the SAI. Reference to the INTOSAI Code of Ethics should also be considered.Performance appraisals and recognition 20. Besides informal day-to-day monitoring and guidance, management can use a formal and structured performance appraisal system to define clear and measurable performance targets for each employee systematically document individual employee performance and technical skills determine how well individual employees are doing their jobs, including identifying their respective constraints, as well as their strengths and opportunities for improvement communicate constructive feedback in a timely, accurate and clear manner and agree on individual development plans for performance improvement. 21.The information generated by the performance appraisal process can be used for awarding bonuses for identifying mentoring and training needs and for making decisions related to promoti ons or terminations. 22. A well designed and implemented performance appraisal system is a powerful tool for influencing employee behaviour and can be effectively used to develop a quality-driven culture. For this to occur, the performance appraisal must be a constructive and dynamic process. Employee remuneration and benefits 23. Employee remuneration and benefits refer to the base salary, bonus, incentive payments and allowances. Remuneration can be effectively used to attract and keep the desired quality and mix of employees, as well as to enhance job satisfaction and to motivate employees to improve the quality of their outputs. 24.An SAI should deal with the issue of offering and maintaining a competitive remuneration package that will enable the SAI to attract, retain and motivate a undetermined staff, as well as with the issue of equality, which means all employees should be remunerated in proportion to their efforts and responsibilities. Both issues should be carefully mana ged as intemperate employee motivation is vital to the success of a quality management system. QUESTIONS 1. Has your SAI developed documented HRM policies and procedures, including a Code of Ethics? If yes, list the main areas covered by these documents. 2. Has your SAI developed and maintained an annual training plan? If yes, outline the training methods used by your SAI to develop employees. How do you evaluate completed training events? 3. Do you have a performance appraisal system in place? Describe how the system is used to enhance performance. Chapter IV Building Quality into the Audit Process 1.THE PURPOSE OF AN SAIS QUALITY MANAGEMENT SYSTEM IS TO PROVIDE REASONABLE ASSURANCE THAT EACH AUDIT EXAMINES SIGNIFICANT MATTERS AND THAT THE RESULTS OF THE AUDIT PROVIDE original AND FAIR PICTURE ON THE MATTERS UNDER CONSIDERATION. ACHIEVING AND MAINTAINING HIGH QUALITY THROUGHOUT THE AUDIT PROCESS IS ESSENTIAL, IF AN SAI WISHES TO IMPROVE ITS CREDIBILITY AND PERFORMANCE. IMPROVING AUDIT QUALITY REQUIRES A SYSTEMATIC APPROACH WITHIN THE SAI. THUS, SAIS NEED TO PROCEED METHODICALLY AND IN AN ORGANISED WAY TO DETERMINE EACH QUALITY ISSUE ON A CONTINUOUS BASIS. 2. Key to the achievements of excellence is the ability of an SAI to establish systematic audit processes that support the auditor in carrying out audits of high quality.In order to ensure high quality, the SAI should develop its have standards in compliance with internationally recognised standards, as well as guidelines, procedures and methods that serve as a basis of reference when carrying out supervision and review during the audit process. Moreover, the SAI should facilitate that the auditors use these instruments, and provide them with sufficient support. 3. The aim of this Chapter is to outline the significance and describe the key elements of building quality into the audit process. Audit standards 4. The SAI should ensure audit quality by using the INTOSAI or other international standards (e. g. IFAC) in all matters that are deemed material. When applying these standards, the SAI should also take account of the national legal framework and other circumstances given in its own country. 5.The SAI should strive to elaborate its own standards in compliance with international standards. The SAI should ensure that its standards are up-dated on a regular basis taking into consideration the developments in the field of the international audit profession, as well as its own audit experiences. Guidelines, procedures and methods 6. Guidelines, procedures, and methods should be developed to guide the auditor in carrying out audits of high quality. These will ensure that the audit activity is compliant with standards. The SAI should assure that these instruments are integrated into all phases of the audit process (i. e. planning, execution, reporting and follow-up). 7.In addition, the auditor should plan the audit in a manner which ensures that an audit of high quality is carried out i n an economic, efficient and effective way and timely manner. During the execution of the audit, a key challenge is to establish a common understanding among auditors on the methods to be used, as well as the data and information that constitute relevant, sufficient and reliable audit evidence. Criteria should also be set by the SAI for audit reports. These criteria should be complete, accurate, objective, clear, and concise. At follow-up stage, the auditor should take appropriate steps to determine what action, if any, the audited organisation has taken to resolve the problems disclosed in the audit report, what effect such action(s) may have had and how planning of future audits is effected.In order to fulfil the mentioned objectives, guidelines, procedures and methods should be available to encourage actions leading to high quality and discourage or prevent actions that might impair quality. 8. An important step is the establishment of systems to assure that the appropriate quali ty controls are actually implemented. 9. The development of reliable guidelines, procedures and methods can be alter in an independent methodology unit staffed by specialised staff members. Consideration should also be taken to involve auditors in developing and modify guidelines, procedures and methods through e. g. an electronic method toolbox. These toolboxes might contain a list of the various methods, their strengths and weaknesses along with examples of how the methods can be applied in the different types of audit tasks. 10.It can be useful if qualified staff members are designated as experts to each of the guidelines, procedures and methods in order to assist auditors in application. This might ensure that the selection of guidelines, procedures and methods is adjusted to the needs of the auditors. Supervision and review 11. To ensure that quality is built in to the audit process, the work of the audit staff at each level and audit phase should be properly supervised. Docu mented work should also be reviewed by the management or a senior auditor. 12. Supervision is essential to ensure the fulfilment of audit objectives and the maintenance of the quality of the audit work.Supervision is closely related to the management of audit staff to whom work is delegated and is carried out by senior managers or auditors. Supervision should also cover the methodologies used and the outcomes of the audits. Supervision should ensure that the audit is carried out in accordance with the auditing standards and practices of the SAI the audit plan and action steps specified in this plan are followed working papers contain evidence adequately supporting all findings, conclusions and recommendations and the auditor achieves the defined audit objectives. 13. Review should be carried out prior to the formulation of conclusions and the completion of the report. Review should ensure that all evaluations and conclusions are soundly based and supported by competent, relevant and commonsensical audit evidence all material errors, deficiencies and unusual matters have been properly identified and documented and changes and improvements necessary to the conduct of future audits are identified, recorded and taken into account in later audit plans and in staff development activities. Support 14. Audit staff may need different kinds of support to perform their tasks in order to ensure audits of high quality. An SAI may make various support functions available to the staff, e. g. access to internal and external experts, supplementary training or electronic support systems. 15. The use of internal and external experts is one way of supporting the staff in their work. An auditor may be in a situation where specialist support within a specific area is required, for instance legislation, economy or statistics.To ensure the high quality of work, the SAI may provide the auditor with access to a special department, office or individuals holding the requested expe rtise. 16. The auditor may also be in a situation where the specialist support required is not available within the SAI. In such cases, the SAI can seek support from external specialists with due care being taken to ensuring the quality of performance. Obtaining advice from an external expert does not relieve the SAIs responsibility for the quality of audit opinions or conclusions. 17. The SAI may also make use of support concerning specific audit areas provided by auditors employed by other SAIs. 18.Another important way of ensuring high quality in the audit process is to keep the knowledge and skills of staff updated at all times. An SAI should make sure that auditors are offered the luck of supplementary training. The supplementary training may consist of introductory programmes, technical and managerial training. 19. Introductory programmes are designed to help newly recruited auditors adapt to the working methods of the SAI. These programmes are typically provided within the or ganisation. 20. Technical training is intended to habilitate the auditor with the methodological knowledge and skills needed to plan, execute and report an audit on a high quality level. 21.Managerial training is intended to enable the auditor to manage and supervise an audit team. Technical training and managerial training may either be provided within the organisation or by external professional organisations. 22. Supplementary training can also take the form of job rotation for a limited time period or an opportunity to participate in other types of audit work. 23. A computerised support system has the potential to increase the elements that provide more value to the audit process (e. g. quality, productivity, structure). It should also decrease the elements that provide less value (e. g. electronically filed working papers in replacement of paper files).This is based on the assumption that the computerised support system is designed and customised to the needs of the SAI. The s ystem should enable the auditor to improve audit planning as it facilitates the assessment of risk and materiality. The computerised system should also contribute to ensure that each audit is carried out in accordance with updated standards, guidelines and good practice. This is achieved by making these documents easily available and by enhancing knowledge sharing (e. g. risk analysis, good practice) amongst audit staff. 24. It is also important to stress the fact that a computerised support system is safe only if it is tailored to the SAI and the staff is offered appropriate training in the use of the system.In addition to this, the benefit of the system depends on the users acceptance and actual use of the system. The acquisition and implementation of an electronic system is likely to be high-priced at first. In order to lower the cost the SAI is advised to use the experience achieved by other SAIs. QUESTIONS 1. How do you ensure that your own standards comply with INTOSAI or ot her international standards? 2. What kind of quality control tools have you integrated in the various stages of the audit process? 3. Does your SAI have written procedures to ensure that adequate support is provided to auditors? Briefly explain the type of support that is provided. Chapter V External Relations 1.EXTERNAL RELATIONS PLAY AN IMPORTANT ROLE IN THE AUDIT QUALITY MANAGEMENT SYSTEM. AN SAI KEEPS REGULAR CONTACTS WITH STAKEHOLDERS THROUGH THE PUBLICATION OF AUDIT CONCLUSIONS AND RECOMMENDATIONS. STAKEHOLDERS ALSO EXPRESS THEIR OPINION ON THE SIGNIFICANCE AND QUALITY OF CONDUCTED AUDITS. 2. External relations are an important independent source of information on audit quality. They can also provide an objective basis for quality assessment of SAIs audit activity. 3. External relations are an important element of the audit quality management system of an SAI and play a significant role in improving audit activity. The aim of this Chapter is to define the framework and charac teristics of these relations. 4.The importance of external relations are underlined in the following international documents According to the Common Assessment Framework, public organisations are required to manage complex relationships with other organisations in public and private sectors as well as the general public. The successful management of these relationships may be significant to success in achieving organisational goals. Principle 8 (Mutually beneficial supplier relationships) of ISO 90002000 Quality Management Principles refers to the mutually beneficial relationship of an organisation and its suppliers (i. e. stakeholders) that enhance the ability to create value for both parties. The Guidelines on Audit Quality adopted in December 2004 by the EU Contact Committee proposes that SAIs should devote time and attendance to strengthening external relations with their stakeholders in order to enhance overall effectiveness. 5. Stakeholders who provide feedback to SAIs are audited organisations Parliament and its committees media and the general public and scientific institutions and other professional organisations, institutions of higher education, and private audit companies. 6. The SAI should establish and maintain continuous, positive and constructive relationships with the users of its audit reports and other stakeholders.Relations with the users of audit reports provide SAIs with the opportunity to evaluate the impact on the audited activity and to determine whether the SAIs audit work is efficient and effective. 7. Constructive feedback from stakeholders can also provide strong justification to improve audit quality and promote continuous development of the professional activity of the SAI. Audited organisations 8. The SAI can obtain external feedback on its audits from audited organisations by undertaking surveys on issues such as the quality of conducted audits, their utility for the audited organisation and the relevance of the SAIs r ecommendations. 9. Surveys can be carried out on completion of particular audits and on approval of the audit reports. These can also be undertaken at regular intervals on a series of audits. 10.It is better to conduct surveys in a standard form, e. g. by using questionnaires. Questionnaire responses provide a beneficial insight of the opinions of stakeholders on the auditors performance, as well as on audit quality. In addition, stakeholders views should be considered an important source of information, together with the data collected from internal units, when assessing audit quality. 11. A good practice is to prepare a report based on the results of the surveys carried out. These reports are summary of external assessments on the quality of the SAIs work. 12. The SAI should obtain information about the impact that audit results had on the activities of audited organisations.This can be done by checking the measures undertaken in response to the recommendations. 13. Reviews on the implementation of recommendations encourage the mutual feedback between the SAI and the audited organisations on the development of public management. This also enhances the efficient utilisation of public funds. These reviews are particularly useful to assess the efficiency of the SAIs work. 14. randomness about the impact of the SAIs recommendations on the efficiency of the audited organisations activity can also serve as a basis for the assessment of the SAIs performance. 15. These assessments can be measured by using qualitative or quantitative indicators. 16.SAI recommendations can have an impact on the auditees activities through e. g. the enhancement of the efficient and cost-effective utilisation of public funds, the improvement of the quality of the audited organisations activities, the improvement of the operation of the system of public finances, etc. Parliament and its committees 17. The Head of SAI might communicate with the members of Parliament on a permanent basis , as well as conduct meetings in order to discuss their point of view on different aspects of the SAIs activities. This should be undertaken with due regard to the SAIs independence. 18. The relationship of the SAI with Parliament can have the following forms participation of the SAI during sessions of Parliament and its committees response to requests or proposals from Parliament to conduct audits go meetings with the relevant parliamentary committees to discuss audit reports participation in special parliamentary hearings, during which resolutions and recommendations can be adopted to curtail revealed shortcomings and provide replies to enquires of members of Parliament on the results of completed audits. Media and the general public 19. Relationship with the media and the general public can be implemented in several ways, e. g. by publishing audit reports or annual activity reports, holding press conferences and posting information on the SAIs website. 20. The media should a lso be monitored to obtain external information on the quality of audits and the overall activity of the SAI.Stakeholders use these channels of communication to express their views and opinions. Scientific institutions, and other professional organisations, institutions of higher education, and private audit companies 21. External experts of scientific institutions, other professional organisations, institutions of higher education as well as private audit companies can provide feedback on how SAIs can achieve excellence. 22. The relationship of SAIs with scientific institutions and institutions of higher education should be carried out on the basis of agreements. 23. External quality assessments of audit activities carried out by external experts (i. e. eer reviews) can be conducted periodically or on a regular basis. Such assessments should be agreed upon with the SAI. 24. During audits, SAIs can collaborate with private audit companies. In such cases, it is important to highlight major benefits and shortcomings. International organisations and other SAIs 25. In order to keep abreast with new audit methodology and techniques on a regular basis, an SAI can conduct bilateral and multilateral cooperation with professional international organisations, as well as with SAIs of other countries. 26. Comparative analyses of the activities of various SAIs could serve as a good basis for improving the quality of the SAIs own audit work. 27.A peer review carried out by another SAI can also be a form of assessing the quality of the SAIs audit activity. The partner institution should analyse the SAIs structure and methods of work. The review should propose measures aimed at increasing the efficiency of the audit activity of the SAI. 28. expeditious participation in the activities of committees and working groups of INTOSAI and EUROSAI can also help the SAI to develop professionally. 29. Moreover, joint audits with other SAIs can contribute to the development of audit app roaches, methods and techniques. Such collaborationism can ultimately lead to the improvement of audit quality and the harmonisation of audit methodology. QUESTIONS 1. Who are the direct users of the audit reports of your SAI?Indicate external sources from which you obtain information on audit quality and the overall audit activity of your SAI (with special regard to the forms of communication with the Parliament). How do you use these pieces of information in evaluating the quality of your audit activity? 2. Does your SAI perform monitoring of external opinion on audit quality? If yes, what are the methods applied for collecting data? How are the results of data analysis used? 1. Does your SAI use any forms of feedback from the audited organisations with regard to the audit results? If yes, indicate them and give concrete examples of the impact of such feedbacks on the audit quality of your SAI. 2. Chapter VI Continuous Development and Improvement 1.CONTINUOUS DEVELOPMENT AND IMPR OVEMENT IS A MANAGEMENT APPROACH THAT INVOLVES CONSTANTLY SEARCHING FOR WAYS TO IMPROVE AND ENHANCE PROCESSES, PRODUCTS AND SERVICES OF AN ORGANISATION. IT ALSO COMPRISES THE refresh OF PERFORMANCE ON A REGULAR BASIS TO ENSURE THE ONGOING SUCCESS OF THE ORGANISATION. 2. The objective of the continuous development and improvement of the quality management system is to consistently ensure the high quality of audit results, as well as the satisfaction of the stakeholders. In order to achieve this, the top management of an SAI should ensure the adoption of international development trends and good practices, and should take appropriate measures for their appropriate implementation. 3.This Chapter aims at introducing various procedures and methods that can be applied to follow up and evaluate the audit work, the quality of the audit results, and the operation of the quality management system. 4. The concept of continuous development and improvement is referred to in internationally reco gnised literature, such as ISO 90002000 Quality Management Principles, Principle 6 of which considers that continual improvement of the overall performance of the organisation should be a permanent objective and EFQM Excellence Model, correspond to which excellent organisations continuously learn, and the staff of such organisations constantly challenge the status quo and seek opportunities for continuous innovation and improvements that add value. Continuous review and monitoring 5.SAIs should set up and operate an effective and efficient monitoring system to ensure the continuous development and improvement of the audit work, the quality of the audit results, and the quality management system. For the proper operation of the monitoring system, factors to be examined, data and information to be collected, as well as evaluation procedures and methods should be defined. 6. SAIs should also follow-up and evaluate whether quality controls built in the audit process operate continuo usly, effectively, and in accordance with standards, guidelines and internal regulations quality requirements are consistently met and the stakeholders and users of the audit results are satisfied. 7. There should be sufficiently detailed indices and indicators applied for setting up and operating the monitoring system (e. g. lanned and actual expenditures, planned and actual working time inputted in each work phase). Furthermore, it should be ensured that complete documentation and precise records regarding the examined and evaluated factors are available. 8. The monitoring system should also be easily manageable and accessible to management. It should also be based on information technology tools and applications related to the key audit functions. Documented and recorded data and information should provide a good basis for carrying out evaluations to make well-founded decisions. They should also be used when carrying out self-assessments at organisational level on a regular bas is.Post-audit quality review 9. The quality of the audit work and the outcomes should be evaluated by carrying out post-audit quality reviews. The reviews should focus on whether the audits were compliant with internal procedures, professional standards, and the recommended methodology. The objective is to enhance the efficiency of auditing and the operation of the quality control system, as well as to support methodological developments. 10. Experienced auditors working in different organisational units that have not participated in a particular audit can carry out the post-audit quality review within the framework of so-called cross-reviews. 11.An expedient solution can be to delegate the post-audit quality review function to an organisational unit independent from the execution of audits. This unit can be under the direct responsibility of the Head of the SAI or part of a section responsible for the SAIs methodologies. 12. The post-audit quality review can also be used to ask for the opinion of another SAI or a team of experienced auditors of various SAIs (a form of peer review). 13. The post-audit quality

Saturday, May 25, 2019

Discuss the value of chemistry in society

For some time in the modern world, and especially subsequent to the events of September 11th, there has been a quiver of concern regarding chemistry and its potential destructive powers. on that point are many pot who hold a fearful attitude towards the chemical industry and its products. This is because the bane of chemical and bio-chemical weapons is precise real and is a negative aspect of the business. Also it is often deemed environmentally unfriendly and unsafe for the nearby public.However it is off the beaten track(predicate) wider believed that the pros outbalance the cons massively. To display this I have produced a case study on Glaxo Smith Kline.Read this Practice Test Chem 105BackgroundGlaxo Smith Kline, base in the UK, is one of the pharmaceutical industry leaders, with an estimated seven per cent of the worlds pharmaceutical market and declare a global quest to improve the quality of human beings life by enabling people to do more, feel better and live longe r. This shows just how people based the accompany is despite its huge size. GSK is in handle manner involved in four major therapeutic countrys anti-infectives, central nervous system (CNS), respiratory and gastro-intestinal/metabolic. In addition, it is a leader in the important area of vaccines and has a growing range of oncology products and treatments. The company also has a Consumer Healthcare section comprising over-the-counter (OTC) medicines, oral care products and nutritional healthcare drinks, all of which are among the market leaders.Employees and EmploymentGSKGSK has over 100,000 employees worldwide. Of these, over 40,000 are in sales and marketing, the largest sales force in the industry. Over 42,000 employees work at 104 manufacturing sites in 40 countries and over 16,000 are in RD. RD is based at 24 sites in seven countries. The company has a leading come out in genomics/genetics and new drug discovery technologies. The GSK RD budget is about 2.4bn.ImplicationsT his shows that the industry is a great employer for many job types, including skill laboratory technicians, researchers, doctors, I.T. staff, biologists and others. It also employs testers for development of drugs and measure side effects on human patients. This is where much of the development money goes as the patients are only willing to be test subjects for quite large fees due to the potentially harmful side effects.Health and SafetyGSKThey take health and safety really seriously as GSK.Because a lot of the work that goes on involves highly flammable organic solvents, no heating is done with naked flames (there is only one Bunsen burner in the entire plant, and that is used by the glass blower for shaping pieces of glassware.) In the research labs heating will be done using electric mantles or electrically heated oil baths. However, in the scale-up plant, where large volumes of soluble materials are used, even electrical heating is not allowed because of the jeopardy of spar ks. Instead they heat vessels by passing a pre-heated liquid through an outer jacket around the vessel. No mobile phones or any electrical equipment are allowed inside in case they generated sparks which could ignite any flammable vapours. In the corridors outside the research laboratories there are emergency showers for people to use in the event of a chemical spillage and Hazard warnings are displayed everywhere.All chemicals have hazard-warning labels. Most pieces of equipment have warning labels on them. Details of every experiment were displayed where the experiment was carried out. A full risk assessment is done on any process before it is carried out. If any particularly hazardous materials are being used, a tick is displayed on the outside of the lab and entry is restricted to authorised personnel.In school we sometimes wear gloves when using chemicals. At GSK gloves are used routinely. in that location are various grades of gloves to chose from, depending on the nature of the chemicals being used. The different grades are colour coded. The researcher has to specify which gloves to use in the risk assessment.ImplicationsThese near improve safety precautions go a long way to proving that the chemical industry is really very safe and does not pose as much danger to the public as is often thought by many people. With the help of modern technology and careful planning the industry, it has become safer than many school science classesDrug DevelopmentGSKGSK spends millions of pounds each year on research and development. It costs something in the region of 450,000,000 to produce a new medicine. The process of developing a new medicine takes about 10 years.Research usually begins with genetic research, which identifies the proteins involved in the disease.Then thousands of composites will be tried to see if they oppose with the protein involved in the disease. This process is highly automated, using compounds stored in the automated chemical store.From this the best compound is identified. This will be the compound, which reacts best with the protein. This will not yet be good enough to be used as a therapeutic drug though. It may be too soluble to wedge in the body for long it may be too insoluble to get into the blood stream. It may be toxic, or have other characteristics that bring forth it un suited for use as a drug.The next step is to modify compounds structure so that it has as near perfect properties as possible. For example, to make the compound less water-soluble so that it stays in the body for longer, large organic side groups could be added to the structure. (When penicillin was source discovered it was extremely water-soluble so was very quickly passed out of the body in the urine. Because penicillin was in such short supply it had to be recovered from the urine and recycled)Once a suitable compound has been found the next problem is to scale up merchandise from milligrams to grams then to kilograms At this point the drug will need to be tested on living tissue (cells, not usually whole animals)So far this process will have taken 4-5 years.Scaling up production has lots of difficulties associated with it. Reactions that work well on a milligram scale may not work on a 20 kg scale. There may be difficulties associated with weighing, heating, stirring, transferring, cooling and purifying. Ways of solving all these difficulties have to be found.The drug will then enter the clinical trials stage. At first it will only be tested for side effects in a few salutary volunteers. It will then be used in trials in patients with the disease. If successful the drug will then be licensed for use and made generally available. Even after this point the drug moldiness be monitored.ImplicationsThere is a massive amount of money being poured into the chemical industry by investors. This is good for the stock market and the global economy, the employees of the company and the public who will need the develope d drugs. It is a very safe system and those who are put at risk do so by their own admission. The testers are paid quite large lump sums for testing if the drug has any side effects and are usually young healthy men and women at university or college. Very little testing on animals is being carried out any more. There is testing on animal tissue, only when this is done on a very small scale and animals are rarely harmed. This is a great step for the industry, which for some time has been beset by animal rights groups protesting their actions. Also the time taken for the drug to be developed is good for job stability for the researchers and developers who are needed far beyond the initial stages of production.Environmental IssuesGSKAll solvents are collected in large containers under the benches of each lab. When these are full they are taken away and dealt with in a way appropriate to the particular solvent.All waste from the labs is treated as being contaminated and is incinerated . The ash from this is disposed of in landfill sites.Potentially a very large volume of water would be put into the local sewage system. To avoid overloading the system, GSK have installed a recycling system where the water that passes through condensers is reused in a closed system. This also of course saves water. There are no sinks in any of the labs so that nothing can be poured away like is practiced in schools. They are very environmentally friendly.ImplicationsThis is great for the environment as nothing is thrown away. It is all dealt with carefully and the industry is becoming far more eco-friendly than in the past.ConclusionFrom my case study of Glaxo Smith Kline I have found that the industry is in reform. It is becoming far safer and there are many less ethical issues than ever before. Animal testing is low and the environment is finally being preserved. The industry is good for the economy and employs many people from college and university graduates to product test sub jects. The pros of chemistry in society far outweigh the cons and this is illustrated perfectly in Glaxo Smith Kline.

Friday, May 24, 2019

Cultural Attitudes Toward and Presumptions Essay

When you speak or write, do you own the words that you have created? What about the thoughts that preceded those words?These questions get to the very nerve of referencing and citation requirements in academic work. In the Western academic world, the presumption is that you do, in some sense, own your words and thoughts at the very least, you have privileges pertaining to them. The primary(prenominal) privilege is to be credited, or cited, for your effort and scholarship.These notions of authorship and ownership, however, are based in ethnical expectations and are neither better nor worse than other cultural perspectives. Some non-western cultures have historically placed emphasis on communal knowledge and showing respect through imitation. In the Western world, ideas relating to intellectual plaza have changed over time (Bowden, 1996).With these thoughts in mind, consider your culture of origin in addressing the following topicsDescribe cultural attitudes toward and presumptions about whether a person send packing own words and knowledge. Have modern trends such as globalization and easy access to information affected these presumptions? Consider how academic integrity is excessively applicable in an organisation. Do you believe the same presumptions hold true in your career as an employee of an organisation? How might this assignment be germane(predicate) in your workplace? Provide an example situation in which you were, or may be, asked to provide research and reference on specific materials for a vault of heaven of your organisation. You may wish to do additional research to support your views. Formulate and share a plan for learning or honing the citation and referencing skills you will exact as you participate in this degree programme.

Thursday, May 23, 2019

I’m Glad it did’nt Happen to Me

It was Wednesday night only four of my friends were gathered at my bedroom for sleepover as the next day, dad was coming from Los Santos to pick us up and we would go to the grand party at hotel meridian, that one of my friends Lilly had unploughed. It was breezing cold outside nonetheless though the windows and blinds were down I could feel the chilling cold and for some reason I was s simple machineed, scared for what was going to happen tomorrow.The next day came and we all woke up sluggishly from bed and waited eagerly for dad to come until then we all changed into our dashing party dress, till around 9 in the sunup my dad came and we all sat in his big new pajero and then waited eagerly for the destination.On the way we had party in the car and turned the whole car untidy, but I was blessed with the best dad and he didnt say anything for the mess even we had broken his precious photo frame kept at the back of the car my mom had given him, my mom was no longer alive she had died when I was 6 by cancer and my dad doesnt talk about her much now, anyways dad announced that well be reaching there in a minute or so and when we did what a gauzy surprise we got, our older friends who were the most dear to us were there and we were glad about that..And there came the organizer of the party Lilly beckhams our most important and loved friend, she had perpetually helped us so there was no way that we could reject her invitation to the party. she then escorted all of us inside.. dad wasnt feeling well so he went home and now we were all there our whole gang the group of the naughtiest girls of high school.We started the fun we had music, dance, neon dance and fun with neon colors, food, and most all our dresses, they had became dirty as hell we were so much busy with enjoying the party that no one noticed that it was dusk and when I glanced at my watch it was almost 8, I called my dad to pick us up from the party and we waited till then in Lillys bedroom and fr eshened up ourselves, I made coffee for everyone and some of my other friends started to move we hugged each other and bid them good bye now there were only four of us and Lilly, we waited for my dad to come..And suddenly I heard loud horns and all four of us hugged Lilly and went downstairs to meet dad he was waiting for us in his pajero wearing his favorite Nike T-shirt and khakis We went home and hit the sacks.. my friends had to go the next morning so they changed themselves into night suits but I didnt even bother to do that. the next morning I was awaken by the loud ringing of my phone I picked it up andAsked who it was the reply was somewhat equal this Hello, is this Michelle, Im the manager of hotel meridian and I called you to tell that the night you left minutes later there was a gas leak in Lillys bedroom and the whole room was on fire and I am sorry that we couldnt save Lilly I had forgotten the language I spoke, tears rolled down my cheeks, she was the apple of my eye and seeing her suffer like that it was dreadful not only me but we were all in the homogeneous boat, little did we know that that was the last cup of coffee we drank with her, the last party we had with her, and the last time we saw her smile, but on the other hand I was glad it didnt happen to me

Wednesday, May 22, 2019

Time Capsule: The Renaissance and the Age of Baroque Essay

The European reincarnation was a time of cultural transition in Europe from a society rooted in ghostly focus and compliance to humanism and artistic expression. Although the majority of Europe remained loyal to the Papacy and Catholicism, the Renaissance brought about scholars that encouraged human artistic expression and self-fulfillment. forward to the Renaissance, devout Catholics led simple lifestyles, with few amenities or luxuries. They believed initiationly pleasures were offensive to God. Renaissance Humanists did not believe this to be true. They encouraged the enjoyment of euphony and different forms of art, well prepared foods, and the pursuit of a more secular lifestyle (Fiero, 2011). The Age of Baroque, meaning irregular shaped pearl, which took place from 1550 to 1750, was an era fill up with much scientific and technological exploration and discovery, as well as a reformation of the Catholic Church (Fiero, 2011). The advent of Protestantism brought about a maju scule deal of religious turmoil throughout Europe, which led to The Catholic Reformation. Throughout history, religion influenced the arts, architecture, and philosophy, solely The Age of Baroque brought about more human creativeness filled with grandiosity and elaborate externalise. Time CapsulesCultural Anthropologists have made many extraordinary discoveries throughout history. Many of these discoveries are emblematic of the contents that efficacy comprise time capsules from various periods of recorded human history. Although various forms of art, philosophy, and literature were produced during each era, there are distinct differences between the ordinary and those that represent or capture the essence of each respective period. With regard to the arts, philosophy, and literature, The Renaissance and The Age of Baroque share similarities, but also exemplify the effects of humanism and how The humanistic discipline influenced change from one period to the next. The Renaissance Art and architecture. As Italy was the birthplace of the Renaissance, Italian art seems an appropriate choice for Renaissance art to be placed in a time capsule, but Jan van Eycks painting The Virgin of Chancellor Rolin stands out among Renaissance paintings. The columns in the painting ricochet classical influence, while the scenery beyond the columns is indicative oflinear perspective painting. It also captures the artists reverence for religion without disregarding Chancellor Rolins status. Van Eyck also uses detail in the piece to enhance the portraits aesthetics. Leonardo Da Vincis Embryo in the uterus reflects the joining of artistic expression with scientific depiction, which became increasingly relevant during the Renaissance. Music also changed significantly during the Renaissance. It became more secular and geared toward human enjoyment, rather than religion. A very popular type of vernacular song during the sixteenth century was the Madrigal, which was a type of song su ited for three to six voices. Matona mia cara (My lady, my beloved) was a very popular among Madrigals (www.allmusic.com, 2013).Flemish composer, Ronald de Lassus, composed this song at the age of 18, and went on to compose more than 2000 songs, 200 of which were madrigals. Architecture of the Renaissance was nothing wretched of remarkable. The architects of the era, with their limited resources and capabilities found ways to produce miraculous structures that are difficult to fathom even by todays standards. Such a design is the dome atop St. Peters Basilica, the design of which was initially contrived by Michelangelo Buonaratti. Although he died before the completion of the Church, he is credited with the design. The discovery of such(prenominal) a design in a time capsule would liable(predicate) be venerated and studied with amazement. Philosophy. Among Renaissance philosophers Francis Bacon, an English philosopher, is one of the most famous of his time. His plant as a philoso pher in the field of scientific methodology was instrumental during the transition from The Renaissance to the early modern era (Plato.stanford.edu, 2012).To have deprived the world of Bacons writings on his Theory of Idols and the System of Sciences (Plato.stanford.edu, 2012) may have left a crucial piece of philosophical fabric from his era, and upon which to continue to build, but it certainly would have been fascinating to compare his writings to similar kit and boodle upon discovery. Literature. Literature and the statistical distribution of literature made enormous stride and advancements during the Renaissance, due in large part to the invention of the printing press. Many of the great literary works leading up to the Renaissance were very limited in distribution and availability, as they were mostly written by hand and rarely widely distributed or made available to commoners. The printing press made an immediate carry on on theavailability of literature. star of the most influential of writers of the Renaissance was Niccolo Machiavelli. His work, The Prince advocated the necessity of strong rule and the selective exemption of morality for the greater good as justification for perceived evils or transgressions. The Age of BaroqueArt and architecture. The Age of Baroque was filled with many incredibly talented artists. Among them was an artist by the summons Michelangelo Merisi da Caravaggio, not to be confused with Michelangelo Bounarroti, who is famous for painting the ceiling of the Sistine Chapel. Caravaggio was one of Italys most active and distinguished painters of the early seventeenth century. One of his most notable works was The Crucifixion of Saint Peter. It is a remarkably detailed piece that captures the strength and vulnerability of Saint Peter (Fiero, 2011). Artemisia Gentileschi was a female follower of Caravaggio, and an extremely talented painter. Although, as a woman, she was not permitted to use nude male models, she did not allo w her artistic prowess to be suppressed. An example of her work is Judith Slaying Holofernes. It is incredibly graphic and powerful, as it illustrates the beheading of an Assyrian General by a widow (Fiero, 2011). This would be a welcome plus to a time capsule, and would likely draw many interpretations. The Age of Baroque brought about the birth of opera, which is a style of entertainment, much like many other forms of art, that originated from Italy. It combined music with theatrical performance to fulfill multiple entertainment appetites simultaneously.Orfeo, which was composed by Monteverdi in 1607 was one of the first operas ever composed, and would serve as a fitting representation of music from the Age of Baroque. Architecture was also very prominent and influential during the Age of Baroque. The Palace of Versailles, at the time of its construction, maybe the largest residence in the world, is a marvel of architecture. The detail and magnitude of The Palace of Versailles i s nearly unimaginable. This is yet another great work of the Age of Baroque that would likely influence architecture of any age. Literature and philosophy. Baroque philosophy seemed to be inseparable from Baroque literature. As European society continued to advance, and benefit from the printing press, philosophers wrote with more creativity and metaphors, as if to combine thetwo arts.Axioms and allegory became a staple of Baroque writing (www.newworldencyclopedia.org, 2013), which seemed to provide perspective for the reader, as well as thought provoking reflection often with no right or wrong interpretation, but rather an open-ended finish, to be concluded by the audience. Although the works of William Shakespeare are not regarded as great philosophical works, he is arguably the greatest writer, not only of the Age of Baroque, but of all time. He was a creative genius that wrote with a great deal of philosophical meaning. Any of his works would be an priceless addition to any time capsule. ConclusionThe Renaissance and The Age of Baroque are extraordinarily influential time periods in the history of not only the west, but the world. The advancement of human intelligence and applied science is absolutely astounding. The two periods works of art and creative expression continue to shape the modern world and serve as the standard for The Humanities. To fill a speculative time capsule seems almost impossible, as the options for the selection of creative genius are too numerous to count.ReferencesFiero, G. K. (2011). The Humanistic Tradition (6th ed.). New York, NY McGraw Hill. Plato.stanford.edu. (2012, December). Stanford cyclopedia of Philosophy. Retrieved from http//plato.stanford.edu/entries/francis-bacon/ www.allmusic.com. (2013, May). Orlande de Lassus. Retrieved from http//www.allmusic.com/composition/matona-mia-cara-villanelle-for-4-voices-s-x-93-mc0002361487 www.newworldencyclopedia.org. (2013, May). New World Encyclopedia. Retrieved from http//www.new worldencyclopedia.org/entry/Baroque_period