What Is a Brain Break

A brain break is a short mental break that is taken during regular intervals during classroom instruction. Brain breaks are usually limited to five minutes and work best when they incorporate physical activities. When to Do a Brain Break The best time to do a brain break is before, during, and/or after an activity. The essential purpose for a brain break is to get students refocused and ready to learn again. For example, if you have just finished a mini math lesson on counting, you may ask the students to count the steps it takes them to get back to their seats for a quick transition to the next activity. This will help you with classroom management as well, because students will be so focused on counting their steps, they wont have much time to chit chat during the transition period. For the little ones in kindergarten, you may want to do a brain break after about five to ten minutes into a task when you notice students starting to wiggle around. For older students, plan for breaks about every 20-30 minutes. Brain Break Pick-Me-Ups Whenever you feel your students engagement is lacking, try a few of these pick-me-ups. Have a three-minute dance party. Put students favorite song on the radio and allow students to dance away their jitters.Play Mingle. Set the timer for one-minute intervals that last five minutes. Each time the timer goes off students have to mingle with someone new. The teacher poses five questions on the front board to help get the conversion started.Follow the leader is a student favorite. Change this game up by having students take turns being  the leader.Play a movement song like the YMCA or any other popular dance that all students know. These songs are quick and get students up and moving while releasing energy.Simon says is another classic game that gets students up and moving. Its also a game that you can end after one minute or five minutes.Jumping jacks. Choose a specific number of jumping jacks to get students heart rates up quickly.Skywriting is a great way for young students to practice their spelling or vocabulary words. Just choose a word and have students write it i n the sky. What Do Teachers Have to Say About Brain Breaks? Here is what teachers had to say about using brain breaks in their classroom. I create a special box for students to take turns choosing a brain break activity. Students love to reach their hand in this mystery box to discover what quick activity we will do!Brain breaks do not have to be five minutes or less. In my classroom, I adjust the time based on my students needs. If I see they got all of their energy out in one minute I will redirect them to the lesson. If I notice that they need more than five minutes then I allow that too!Write six brain break activities on a die and have students take turns rolling the die between each task. Or, create a list of activities for each number on a die. Then when students roll, they look on the chart to see which activity they will be doing.In my classroom, we do air band! Students have a blast pretending they are playing different instruments in the air. Its a fun way to get their energy out and we always have a blast doing it. More Ideas Try a few of these 5-minute activities and teacher-tested time fillers.

An Internship At Gucci As A Product Assistant - 1249 Words

3. Terms Of Reference: This report is written by Alex Brits, a Recruitment Consultant at Elite Recruitment Ltd, for Sam Komares, Head of Recruitment at Elite Recruitment Ltd. The objective is to report on the suitability of the candidate for an internship at Gucci as a product assistant. For that, Alex Brits will use the Belbin profile and the CV. In the report, Alex Brits will suggest some recommendations that will help the candidate to improve their weaknesses in order to have the best opportunity to get the internship. The report is due for October the 23rd of 2015. 4. Procedure: I used secondary research about the Kering group. I chose these resources because they are reliable and because i can find many useful information. 5. Findings 5.1 Company Information Gucci is a brand which was founded in 1921 in Florence. Distinguished for its quality and  « savoir-faire  » in fabrication of products such as leather goods, ready-to-wear, watches and jewelry or shoes, it is one of the biggest luxury brands in the world. Today, the brand is also appreciated for its ongoing commitment to responsibly and integrity of all aspects of its business. Gucci was the first acquisition of Kering in the luxury sector. Kering, French company founded in 1963 by Franà §ois Pinault is one of the biggest global leader in the clothing sector and accessories for the Sport and Luxury and also lifestyle markets. This company is a set of 22 brands such as Gucci, BottegaShow MoreRelatedConsumer Lifestyle in Singapore35714 Words   |  143 PagesCare Salons, Spas, Nail and Beauty Parlours ..................................................... 30 Chart 11 Chart 12 Value Sales of Beauty and Personal Care Key Categories 2006-2011 ...... 31 Regional Ranking of Per Capita Sales of Mens Grooming Products 2011 ........................................................................................................... 31 Fashion Habits .................................................................................................................

The Criminal Justice Process Free Essays

The Criminal Justice Process Free Essays Abstract This paper describes all the steps taken during the criminal justice process. It explains how important it is to follow due process according to the bill of rights. During this process suspects are put through a series of steps, some within hours of an arrest and some may take days, weeks, and or months. We will write a custom essay sample on The Criminal Justice Process or any similar topic only for you Order Now The criminal justice process is numerous steps taken to process a criminal case beginning with an investigation and arrest. An investigation is done by the police and they must gather enough evidence to identify a suspect in order to make an arrest. In most cases, criminals are not arrested on the scene of a crime, they are apprehended later (Schmalleger, 2011). In cases like this, an arrest warrant is issued by a judge if there is enough probable cause to make an arrest. Probable cause is the legal requirement for an arrest connecting a suspect to a particular crime. Arrest is always done with discretion and is a serious step in the criminal justice process. During an arrest defendants are warned of their Miranda Rights prior to questioning. Police feel they are on safe ground by advising suspects of their rights immediately after arrest; however an arrest without questioning does not require a warning (Wiley Publishing, 2000-2010). Following an arrest, suspects are booked. The booking process is an administrative procedure. It includes pictures being taken, fingerprints, and personal information is recorded such as date of birth, address, weight and height. Details of charges are put on the arrest record. Suspects are advised to sign a form with each right stated. The second step in the criminal justice process is pretrial activities, which can take place within hours of the arrest. In this step a suspect will make their appearance before a magistrate where the judicial officer will tell them of the charges against them and once again is advised of their rights and may be offered bail. If a suspect post a bond on first appearance they may not flee, otherwise the cash deposit or property bond will be ordered to forfeit the posted cash or property (Schmalleger, 2011). Suspects who have serious crimes and are not afforded bail are taken to jail to wait for the next step which is a preliminary hearing. During the first appearance, defendants who can’t afford a lawyer will be appointed one. During the third step, preliminary hearing is a process where enough sufficient evidence must be established and exist against the suspect to continue in the criminal justice process. The defense has a chance to analyze the strength of the prosecution case and may request a plea bargain. This is also where the prosecution has a chance to build a case against the suspect and presents any evidence and may offer a plea bargain. The fourth step in the criminal justice process is indictment by grand jury. This is when the prosecutor has enough probable cause to prosecute a capital offense. During indictment, a defendant or a defendant lawyer does not have a right to be present at grand jury proceedings. Another option a prosecutor may take is filling a charge document called information. This is to determine if there is enough evidence to warrant a trial. A defendant and attorney can be present at the information hearing to dispute the charges (Wiley Publishing, 2000-2010). Step five in the criminal justice process is arraignment by a judge. This is when a defendant enters a plea of guilty, not guilty or no contest (nolo contendere). An arraignment is conducted in open court and the indictment or information on the charge is read to the defendant. Step six, adjudication. This step points out that every criminal has a right to trial by jury. If there is doubt based on reason the accused is entitled to be acquitted. The standard of evidence for a criminal conviction is guilt beyond a reasonable doubt. In most jurisdictions, criminal cases never come to trial (Schmalleger, 2011). Some states allow trials for less serious offenses before a judge, called a bench trial. In other cases, a jury is said to be deadlocked, and a judge will declare a mistrial. Step seven is sentencing by a judge. If the accused is found guilty, a judge will impose a form of punishment. Possible sentences include a fine, probations, a period of incarceration in jail or prison or some have a combination of supervision of the community and incarceration. Criminals found guilty, of one or more charges are ordered to serve one sentence after another is completed called a consecutive sentence. Or there sentence may run at the same time, called concurrent sentence (Schmalleger, 2011). In many cases convictions are appealed and filed by attorneys in appellate court and then ruled on appellate judges. If the appellate reverses a case, the case returns to trial court for retrial. The appeal process can be very complex and can involve both federal and state judiciaries. Even if a prosecutor drops the charges, the defendant can still be prosecuted later as long as the statue of limitations for the crime the defendant is being accused of committing hasn’t run out. Appeals are based on the defendants claim that rules of procedure were not follow properly at some earlier stage in the criminal justice process. The last but not least process is corrections. Punishment and or rehabilitation processed by local, state or federal correctional authorities. Once an offender has been sentenced, the corrections stage begins. Most inmates do not serve the complete term and are released before their maximum sentence expires (Wiley Publishing, 2000-2010). Inmates are assigned to confinement facilities and treatment programs. Not all offenders end up in prison. Some are ordered to prison and then have their sentences suspended and a probation term imposed. Offenders who have served a portion of their time may be freed on probation or parole. If conditions of probation or parole are not met, it will be revoked and result in more jail time. In conclusion the criminal justice process is to be conducted with fairness and equality, the due process. This process must recognize the individual rights of criminal defendants facing prosecution by state or federal government. Due process is what guarantees the fifth, sixth and fourteenth amendment. No person shall be deprived of life, liberty, or property without the due process of law, and each state is bound and required to respect the due process rights of United States citizens who come under their jurisdictions. There are many more suspects and defendants than inmates. Wiley Publishing, 2000-2010) The Criminal Justice Process Chart References Schmalleger, F. (2011) Criminal justice today: An Introductory text for the 21st century (11th ed. ) Upper Saddle River, NY: Pearson Prentice Hall Cliff Notes (2000-2010) The Process of Criminal Justice. Retrieved on October 19, 2010 from http://www. cliffsnotes. com/study_guide/The-Process-of-Criminal Justice. topicArticleId-10065,art icleId-9909. html New Jersey Judiciary (2001) The Criminal Justice Process. Retrieved on October 19, 2010 From http://www. judiciary. state. nj. us/criminal/crproc. htm How to cite The Criminal Justice Process, Essays

Auditing and Assurance Standards

Questions: 1. Would King Queen be liable to EFL? Provide specific case references to support your answer? 2. Would your answer change if EFL had written to King Queen advising you that they intended to make a loan to Impulse and were relying on the 2012 audited financial report to assist them in making their decision? 3. Define actual and perceived independence, and explain the importance of each? 4. For each of the above independent situations list any professional standards and regulatory requirements breached and discuss possible alternative courses of action the auditor should have taken in order to properly discharge their professional responsibilities? Answers: 1. On analysing the mentioned case, it is understood that King and Queen being an auditor of Impulse Pty. Ltd had given an incorrect audit report, hence is liable to EFL for the losses suffered by them. Reason being simple, had the auditors conducted their work with integrity and due diligence, they would have come to know about the debtors and the inventory turnover drop and thus would have mentioned the same in the audit report issued for the period 30 June 2012 basis which the financier had extended loan to them. Unfortunately the auditors gave an unqualified audit report wherein the going concern was questionable at the time of the issue of the report which should have been highlighted. Also the auditors did not conduct the valuation of the assets of Impulse because of which there was incorrect presentation of the asset balances in the balance sheet, thus misleading the various users of the audit report. An auditor is expected to comply with ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Accounting Standards. As per this auditing standard, one of the major areas of accountability for an auditor is to ensure the suitability of the managements usage of the finances while preparing the financial statements (Auditing and Assurance Standard Board. 2009). An auditor should take all the necessary steps to accumulate an insight into the present condition of the auditing client with regards its level of performance and the risks attached with the client presently which may lead to doubts upon the companys future performance and competency. The pronouncements made in the case of Pacific Corporation v Forsyth (1970) 92 WN (NSW) 92 make it evident that an auditor should conduct his professional duty with due care and diligence. Professional scepticism is what is expected out of all professional. As per requirement, the auditor should seek the help of an expert in case he r she is not proficient enough in that area. The kind of vigilance that the auditor should conduct would depend upon the situation and in this scenario it was very clear that Impulse Pty Limited was not performing too well (Glover Prawitt, 2014). Therefore since EFL had financed on the basis of the audit report that King and Queen had given which revealed that the audit client had been performing well even though it was not, the financier has full right to claim losses from the auditor also along with the Company. 2. An audit report is issued for the outsiders of the company, be it the investors or the financiers. Thus in this case the auditor is liable to the financier since he had given an incorrect report. Therefore as per my opinion, the auditor would still be held responsible for the incorrect reporting due to non-compliance of the auditing standards. The auditors failed to conduct their duty ethically and independently. The auditors in spite of being aware of the actual scenario of the Company, yet gave an unqualified report proves the unethical conduct on their part (Colson, 1999). Therefore it can be rightly concluded that the audit was not performed as per the Australian Auditing Standards. Further to this, had EFL asked the auditor about the condition of the Company prior to giving loan to them and even then King and Queen would have kept silent on the same, then in that case also EFL would have full right to hold the auditor responsible. This is basically a case of lack of independence and due diligence on the part of the auditing professionals. 3. Actual Independence: As the term says, actual independence means independence in the real sense. Thus it means freedom from any influence of the external as well as internal auditors who have any major interest from the audit client. Thus while performing the professional duty, independence, integrity and objectivity is maintained. Unbiased and unprejudiced performance is what is perceived out of any auditor. Thus actual independence means real freedom of the actual state of mind. Therefore it concentrates upon the actual state of mind and how an auditor deals with varying scenarios and situations (Benjaminson, Doherty, 2012). The said term has importance in the auditing parlance as it emphasises upon the fact that the audit report is free from any biasness and the opinion is stated without any undue influence from the clients side. If there is no financial gain or such other material interest of the auditor from the auditing client, then actual independence is not defeated. Perceived Independence: Independence that looks like one is defined as perceived independence. There are times when the auditor is in a position to negotiate with the client. But even after being in such a position, if the auditor is able to take independent decisions and calls and state opinion which is true and fair, he is said to have applied perceived independence. Thus in such a situation, there generally exists a relationship between the client and the auditor due to which he or she is expected to perform his task with some deviations. In such a situation, professional judgement plays a vital role. Even though perceived independence does not safeguard the client from all possible risks related to audit, yet it would try to safeguard the auditor from being questioned upon his or her integrity and objectivity (Holland, Lane, 2011). Therefore just as working independently in the actual sense is important, simply pretending to be independent in ones task is equally important. 4. In the current scenario, Bob is said to have violated the provisions of Section 140.1 of the APES 110 Code of Ethics of Professional Accountant simply because during the conduct of audit as an audit assistant of Club Casino, he had come across certain financial information which according to him was best suited for his university assignment, hence used the same after removing all the references so as to maintain confidentiality of data but failed to take due permission from the client. The code specifies that an auditor cannot use the financial data of the client for his personal use until and unless he has obtained prior permission from the particular client (APESB, 2013). Using of any data of a company for the personal gain which would cause any kind of harm to the client should be refrained. The conduct of Bob was in contravention to the AICPAs revised confidentiality rule Sec 7216 even if he had removed all the references which would prove that the information was related to C lub Casino (Blatch, 2015). Rule 301 clearly states that an auditor is not allowed to unveil any classified data of any client without prior permission from the client. Although the said rule does not define any special method of obtaining permission, but Rule 391 makes it specific to obtain permission in writing. Although the data was presented in a manner wherein the identity of the client was hidden, yet the Confidential Client Information Rule limits the ways and means of revealing the clients information and the manner of adhering to the same. Therefore Bob should obtain prior approval from Club Casino mentioning the details about the data that he is using, the details of the university and the person to whom the same would be disclosed along with the purpose of the usage of the data. Section 273 of the Companies Act 2006 specifies that an auditor can perform the duties of a company secretary even if he or she is not qualified as a company secretary but he or she cannot perform dual duties. Therefore in this case Wendy is eligible to perform the duties of a company secretary even though is not qualified. But Wendy has violated the Act as it specifies that the same person who is auditing the books of account of a company, cannot act as a Company Secretary as well at the same time. Simple reason being that it would be in contradiction to the independence of an auditor as a company secretary is considered to be an officer of a company who help the directors of the company perform their work with due diligence and care. Thus if Wendy is to be appointed as the company secretary for a period of six months then he will have to step down from the position of an auditor of Ace Limited for that time period so as to safeguard the independence of an auditor. Independence is the core to successful audit. An auditors duty as a professional is to ensure that he gives the audit report which is true and fair and does contain any kind of biasness. The shareholders should be able to trust upon the same. However in the present scenario there is a violation of the independence of the auditor as Leos father is a factory foreman of Precision Machinery Limited and therefore sending him to conduct the audit of the internal control of the cash payment system would not be acceptable and hence would be in contravention to the auditors independence (Corplaw.ie. 2014). There is a self interest threat attached with the with such an engagement as the father who is connected with the auditor is expected to have financial interest with the client. Therefore Section 290.28 of the APES 110 clearly defines that the client should be well intimated from advance about any such kind of a linkage and relation which may have a material effect on the audit report being issued (APESB, 2013). Thus in this case, Leo can be appointed as the auditor only after intimating the client about the existence of such a relationship and obtaining prior approval from the same before making such an appointment (Fearnley,et.al. 2005). Further to this, even if Leo is appointed after permission from the client, yet the task performed by him should be reviewed by another independent senior auditor from the same firm in order to ensure that there is no prejudices attached to the same. In the present scenario, the auditor had threatened the client of resigning from the services if the previous dues are not cleared. But any professional, should ensure that such a threatening should not be given as there may be a situation wherein the auditee would have agreed to the same and not even paid the dues. Thus, in such a case the auditor should have delayed the audit procedure so that his engagement with the client is not endangered. In this case study, the client is not keen to leave the present auditors Chan and Associates and so offers them new furniture in lieu of the outstanding dues even though the furniture basically covered just half of the audit fees due. If all the partners of the audit firm are in agreement of the said arrangement then it is said to be in line with the Act (aicpa.org, 2014). However if the said arrangement is not in agreement with the other partners then settling the entire fees against half the value of the furniture is contravention to the auditors independence. Therefore an alternate solution would be settling the remaining 50% in cash. The second part to the question talks about the fact that a partner of the firm was offered 25% shareholding in a company which was unrelated to Classic Reproduction Pty. The said act is not in line with the code of ethics defined by the Act and also contradicts the independence of the auditor as well. An auditor can accept gifts from a client only after informing the other partners about such a gift and obtaining permission from them before accepting. In his case since the audit firm agrees to clear the dues in the form of a new furniture, hence the said gift would take the shape of a bribe. To rectify the said stance the auditor should have intimated the other partners in advance and taken there permission before accepting the same (Suseno, 2013). Lastly the auditors should have delayed the audit work but performed the same at the same time. References aicpa.org, (2014), New Ethics Rulings under Rule 102 Integrity and Objectivity and Rule 101- Independence, Available at https://www.aicpa.org/InterestAreas/ProfessionalEthics/Resources/Tools/DownloadableDocuments/Gifts_Basis_Document.pdf (Accessed 26th January 2017) Suseno, N.S., (2013), An empirical analysis of auditor independence and audit fees on audi quality, International Journal of Management and Business Studies, vol.3, no.3, pp. 82-87, Available at https://internationalscholarsjournals.org/download.php?id=278598407560124372.pdftype=application/pdfop=1 (Accessed 26th January 2017) Corplaw.ie. (2014). Importance of Auditor Independence . Retrieved from https://www.corplaw.ie/blog/bid/369348/Importance-Of-Auditor-Independence Fearnley, S., Beattie, V., Brandt, R., (2005), Auditor Independence and audit risk: a reconceptualisation, Journal of International Accounting Research , vol. 4, no.1, pp. 39-71, Available at https://eprints.gla.ac.uk/482/1/Audrisk21June_03.pdf (Accessed 26th january 2017) APESB, (2013), Compiled APES 110 Code of Ethics for Professional Accountants, Available at https://www.apesb.org.au/uploads/news/media_release/28112014034818_compiled-apes-110-code-of-ethics-for-professional-accountants-nov-2013.pdf (Accessed 13th December 2016) Auditing and Assurance Standard Board. (2009). Auditing standards ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards. Retrieved from https://www.auasb.gov.au/admin/file/content102/c3/asa_200_27-10-09.pdf Glover, S.M., Prawitt, D.F., (2014), Enhancing Auditor Professional Scepticism : The Professional Scepticism Continuum, American Accounting Association, vol.8, no.2, pp. 1-10, Available at https://aaajournals.org/doi/pdf/10.2308/ciia-50895?code=aaan-site (Accessed 26th January 2017) Colson, R.H., (1999), Professional Responsibilities: Due Care, Available at https://www.questia.com/magazine/1P3-663573281/professional-responsibilities-due-care (Accessed 26th January 2017) Holland, K., Lane, J., (2011), Perceived audit independence and Audit firm fees, Available at https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1935898 (Accessed 26th January 2017) Benjaminson, E. and Doherty, L. (2012). Independence in Fact and in Appearance. Retrieved from https://www.diva-portal.org/smash/get/diva2:546244/FULLTEXT01.pdf APESB, (2013), Compiled APES 110 Code of Ethics for Professional Accountants, Available at https://www.apesb.org.au/uploads/news/media_release/28112014034818_compiled-apes-110-code-of-ethics-for-professional-accountants-nov-2013.pdf (Accessed 13th December 2016) Blatch, M.L. (2015). AICPAs Revised Confidentiality Rule , Sec 7216 and the Tax Professional. Retrieved from https://www.thetaxadviser.com/issues/2015/feb/tpr-feb15.html