Risk Of Harm And Abuse - 1525 Words

LEARNING OUTCOME 3 3.1 EXTENT TO WHICH INDIVIDUALS ARE AT RISK OF HARM It would be untrue to claim that the care provided to service users protects them from risk. In fact, the care that service users receive could put them at risk of harm and abuse. Service users are exposed to risks like everybody else, except they might experience it to a different extent. These risks include but are not limited to the below; A. Physical: Because vulnerable people in most cases cannot express or defend themselves effectively, they are liable to physical abuse. For example, an individual with severe mental disabilities physically abuse by a rouge care worker. B. Psychological/ Mental: When a person with a disability is constantly shammed by people around them, it can contribute to their disability, sending them into depression or worse. Physical or mental abuse could be verbal and non-verbal. Unkind things said, unkind and discriminatory manners in which service users could be treated is a major risk to their safety. C. Financial: A vulnerable person who cannot handle their finances on his/her own and requires another person to do so for him/her; family member, friend, or professional; is at major risk of fraud. Multiple times, vulnerable individuals have been defrauded and even harmed physically all killed by the people they entrusted their safety to. D. Self inflicted harm: Also referred to as self injurious behavior, a large percentage of individuals with disabilities engage in selfShow MoreRelatedactions to take in response to evidence or concerns that a child or young person has been abused, harmed (including self-harm) or bullied, or may be at risk of harm, abuse or bullying.1852 Words   |  8 Pagesby Veronica Cozens, class tutor. The report asks to: 3.1 Define the term ‘safeguarding’ children and identify the characteristics of different types of abuse. 3.3 Describe the actions to take in response to evidence or concerns that a child or young person has been abused, harmed (including self-harm) or bullied, or may be at risk of harm, abuse or bullying. Procedure I have obtained the information from the following sources: Child Protection and Safeguarding Awareness Training For Governors.Read Morepriciple of support Essay964 Words   |  4 PagesAdvise individuals how to access support networks and participate in the planning, development and evaluation of services Principle 7 Support and enable risk management and risk taking to maximise independence and choice. Expound these 7 principles for discussion. Outline the procedure for protecting clients, patients, and colleagues from harm Stepped approach to safeguarding by the BMA: Step 1: Prevention – identifying adults who may be vulnerable . Identifying and recording factors thatRead MoreThe Dangers Of Child Abuse1340 Words   |  6 PagesChild Abuse Child abuse is a widespread epidemic that affects many children’s lives daily. Child abuse is considered a serious offense in the eyes of the law. Most people associate the abuse of a child as physical harm, which is true but, there are many types of abuse which include: physical, sexual, emotional, and neglect. Every type of abuse will most likely have long-term effects on a child’s life. Not only does it affect the child being abused, but also the people around them. Abuse negativelyRead MoreD4 Protecting your patients from harm a679 Words   |  3 PagesPublic-protection standard statement 1: Protecting your patients from harm and abuse Knowledge and Skills Framework core dimension Performance criteria (adapted from the Skills for Health database1) Recognising signs of risk 1. Look for factors that may lead to patients, staff and others, including yourself, being in danger of harm and abuse. 2. Look for signs that patients, staff and others, including yourself, may be in danger of harm or abuse or have been harmed or abused. This would include recognisingRead MoreUnited States Legal Analysis Of The Hague Convention1411 Words   |  6 Pagesabused and flees with a child that child should not be returned to the abusive parent. Over the years the U.S. has changed it procedure concerning grave risk of harm regarding Hague cases and found it not in the child’s best interest to be ordered to return to a domestic violence situation without a full investigation of the nature of the abuse and â€Å"of the likelihood that the authorities in the country to which the children are being returned will indeed fully protect them and their abused mother†Read MoreHealth And Social Care Case Study1101 Words   |  5 Pagesnoticed. I will also get a photo taken of the injury to have photographic proof. Make Lucy comfortable as she is clearly in pain Identify the risk of further harm ( the probability that the harm would occur if care is not taken ) Analyse the likely seriousness of the harm Taking precautions to stop the harm from reoccurring b) List the indicators of harm. Neglect - Lucy has a soiled nappy which soaked through in which resulted in a severe nappy rash which proceeded in her bottom bleeding. ThisRead MoreLegal and Ethical Issues in Childcare1392 Words   |  6 PagesSouth Australia Department for Families and Communities (DFC) is responsible for child protection among other things. (COAG) Families SA runs the Child Abuse Report Line on 131 478. The Report Line is the focal point where all child protection concerns are to be reported. There are three teams in operation during these times. 1) The standard Child Abuse Report Line team is made up of social workers. For the sake of integrity all mandatory notifications are reviewed on the day by senior social workersRead MoreD2 – Evaluate the Role of Multi-Agency Working to Reduce the Risk of Abuse of Adults, with Reference to Legal Frameworks, Regulations, Working Strategies and Procedures.815 Words   |  4 PagesD2 – evaluate the role of multi-agency working to reduce the risk of abuse of adults, with reference to legal frameworks, regulations, working strategies and procedures. I will be evaluating the role of multi-agency working, its strengths and weaknesses and how it is used to reduce the risk of abuse imposed on adults; I will also be referring to legal frameworks, regulations, working strategies and procedures. Multi-Agency working is carried out by health professionals from different sectorsRead MoreChild Abuse Prevention And Treatment Act1159 Words   |  5 PagesChild Abuse Crisis in America What is the difference between discipline and abuse? The Federal Child Abuse Prevention and Treatment Act (CAPTA), (42 U.S.C.A.  §5106g), as amended and reauthorized by the CAPTA Reauthorization Act of 2010, defines child abuse and neglect as, at minimum: â€Å"Any recent act or failure to act on the part of a parent or caretaker which results in death, serious physical or emotional harm, sexual abuse or exploitation; or an act or failure to act which presents an imminentRead MoreChild Abuse And Its Effects On Children1160 Words   |  5 PagesMost parents and other caregivers do not intend to hurt their children, but abuse is defined by the effect on the child, not the motivation of the parents or caregiver. Tens of thousands of children each year are traumatized by physical, sexual, and emotional abusers or by caregivers who neglect them, making child abuse as common as it is shocking. Most of us can’t imagine what would make an adult use violence against a child, and the worse the behavior is, the more unimaginable it seems. But

The Revolution Of The Cotton Gin - 2642 Words

Florida Southwestern State College Research Paper The Revolution of the Cotton Gin Kaizha D. McRae History of World Civilization 1815 to Present: WOH1030 James Richardson July 16, 2015 Every day millions of people wake up, get dressed and head out for a long day of work. Many of these people may work at a local McDonald’s, Wal-Mart, Dillard’s, or gas station. Some people choose to work at home on a computer blogging, selling items on the internet and even making entertaining videos. Present day society is quite different than society years ago, before and during the Industrial Revolution. Today the people of the world have more opportunities for advancements than before. The world has evolved significantly over time, and†¦show more content†¦In addition, social life was more complex due to the lack of telecommunication. If one wanted to talk to a family member in another state, or even a friend a few cities away, snail mail was available which could take days to weeks for the recipient to receive. Also, commuting from one place to another was done by horse and carriage, or on foot. There were no motor vehicles, trains or a irplanes available for short or long distance commuting. It was not until the late 1700s when industrialization was introduced and welcomed to the world. One could assume why the rise of industrialization began. With sometimes unreliable forms of communication, inefficient transportation, and slow manufacturing of goods and products, the world was past due for a change. Well, the beginning of industrialization, or what some may also refer to as urbanization, began in Great Britain and eventually spread to the United States and all around the world. Historians believe that industrialization began in Great Britain for various reasons. One reason why historians believe Great Britain was the home of industrialization was because they were more technologically advanced than other countries and had a head-start from around the world during this time (The Industrial Revolution begins in England (1760-1850)† par. 1). Once industrialization spread around the world, lives began

Bring your own device (BYOD) Free Essays

string(108) " situation of the firm in question increases or decreases the security level and the associated difficulty\." Abstract The Bring Your Own Device or BYOD policy has become a matter of debate as more international companies recognize the potential. This study analyzes the strengths and risks associated with the developing policy, with a focus on productivity, compatibility and security. Utilizing secondary resources, the examination provided many strengths including employee satisfaction, increased productivity and advanced recruiting incentives. We will write a custom essay sample on Bring your own device (BYOD) or any similar topic only for you Order Now Negative elements included growing security concerns and integration issues. This analysis will be useful to any study assessing the role of technology in business. 1. Introduction Businesses providing devices to employees to assist in their jobs has become a topic of increasing debate as an increasing number of personnel often already have their own components. With many companies seeking to reduce cost through stream lining, the discussion regarding the safety and effectiveness of the bring your own devices, or BYOD standard has the potential to significantly impact personnel across a wide variety of professions. This study will begin with an overview of past policy with a focus on productivity, compatibility and security.Expanding on this premise, the next section will turn to modern policy efforts that undertake the effort to increase efficiency while maintaining safety and ethical standards. With a variety of issues plaguing the full scale acceptance of the ‘bring your own device’, or BYOD policy the current environment demonstrates the developing needs of the industry. A combination of the first segments will create an illustration of future potential for both success and failure. An examination of past practice, modern policy and future potential will combine to produce a relevant analysis of the productivity, compatibility and security potential of the BYOD policy. 2. Findings and Analysis This section will encompass policy and practice that has led to the foundation for the current system. 2.1 Past policy Bring Your Own Device, or BYOD, is a description of the practice of allowing employees to bring personally owned mobile electronics into their work place (Gilbert and Gilbert, 2012). As the number and versatility of the mobile commuting world grows, employees were found to be bringing in often superior pieces of equipment than what was supplied by the company. The chief appeal of the BYOD is the capacity to increase and improve collaboration, attract employees, reduce help desk and IT cost and improve the rate of employee satisfaction in the work place (Ibid). This is offset by the opportunity for weakness as each unique device has to find a method to be compatible with the group (Oliver, 2012). The potential for significant data and asset loss to the business is present. In every case there is potential for gain offset by possible risk to the integrity of the existing infrastructures productivity and security. The mobile device expansion has served to provide a personal element to each profession as technology has advanced, further increasing integration concerns (Shim, Mittleman, Weike, French and Guo, 2013). This critical component has begun to be recognized as pivotal in the effort to recruit the most advanced or qualified technology professional. Catering to any one person’s individual preferences over what may be best for the company only creates the opportunity for conflict (Oliver, 2012). This adherence to preference opens up a new line of questioning as to the effectiveness of the approach. A true advantage of allowing the BYOD provides a well-known tool to the employee, thereby increasing productivity and satisfaction. With the positive impact felt in both equipment and training fees, many companies are trending towards acceptance of the individual standard over the group mentality (Shim et al, 2013). Other firms have chosen the value of security over that of the BYOD pr ogram (Oliver, 2012). This is a classic illustration of the division of approach that is the hallmark of modern business. 2.2 Modern practice Modern business practice has trended in the direction of allowing employees to bring their own devices into the workplace (Hayes, and Kotwica, 2013). The reflection of lower cost has so far, overridden the concerns for security and integration difficulty. However, the on-going ownership of the data that is held on each of the devices is the subject of intense debate (Ibid).With a high presence of ‘perceived threat’ in the technological world, the capacity to ensure data and associated components is a vital concern (Thomson, 2012). The BYOD trend is also diluted by the increased cost of ensuring that the technological core of the business is flexible to adapt to each new addition (Oliver, 2012). Cost benefit is seen on the production and development level as increased satisfaction and training further increases device usability. The IT staffs for incorporating these fixes are an element that will continue to provide a source of revenue drain (Thomson, 2012). Further, th e area of security and data base integrity becomes increasingly weakened as new and untried technology is added to the existing system (Hayes et al, 2013). Security measures have begun to be incorporated in the BYOD policy that allow for a more secure platform. Many top modern professionals will refuse to work with anything that is deemed substandard, which in turn harms the company’s capacity to recruit and expand (Thomson, 2012). The consideration of the BYOD policy adds incentive for recruitment potential, which in turn allows for a wider range of additional opportunity. Emerging low cost implementation plans of the BYOD system include a segmented network (Ullman, 2011). An open network, even on a small scale, or segmented is a continual security threat no matter the precautions taken (Thomson, 2012). In contrast, the capacity to restrict outside access adds to the possibility of easing the current security concerns that swirl around the BYOD practice (Ullman, 2011).This concept has been advanced by the model of two separate networks with specific areas of connection, mirroring the nature of the data contained, which in turn promotes the BYOD trend (Ibid). The presence of a complete network outside of the primary mobile network adds to the ability to ensure security, further enhancing the policy attractiveness (Hayes et al, 2013). In each case the unique situation of the firm in question increases or decreases the security level and the associated difficulty. You read "Bring your own device (BYOD)" in category "Essay examples" Miller (2012) argues that the emerging BYOD policy has the potential to impinge on an employee’s personal privacy. This area of data access and ownership debate is being found more often as the presence of the BYOD preference continues to expand in the modern work place (Miller, 2012). The lack of an inclusive policy holds the risk of alienating an employee and holds the potential to hurt a business on many levels. The modern business must find a means to balance opportunity for cost reduction and employment satisfaction with security and ownership concerns (Harris, Patten and Regan, 2013). Lacking an inclusive and innovative plan in the modern era will be detrimental to the overall revenue production of the company. 2.3 Future Strengths and Weaknesses An estimated 1.2 billion mobile devices will be purchased by private individuals during the year 2013 (Harris et al, 2013). With each device complete with debateable elements, the increase in use only increases the associated risk. Chief among the new devices is the operating systems such as Android and IOS which present very significant challenges in the quest to maintain data security (Ibid). Emerging devices have begun to utilize a better-rounded platform, installing Windows 7 as well as improving basic security (Miller, 2012). With every new operating system there must be a corresponding addition of security in order to maintain and build on the integrity of professional data (Thomson, 2012). Lacking the additions in order to maintain balance, there is the real threat of weakening the integrity of the business employing a lax BYOD policy. Studies estimate that the BYOD does aid in the reduction of bottom line technology expenses (Keyes, 2013). There was a corresponding rise in the total of labour involved in the effort to maintain the basic network infrastructure (Thomson, 2012). The rate of service calls needed to rectify any integration issues was found to be reduced by seventy five per cent after three months of operation (Keyes, 2013). The addition of new components requires a consistent review in order to maintain overall network security (Ullman, 2011). Accompanying this continuous review factor must the effort to correctly integrate the new technology into the existing network, which in itself raises additional revenue concerns (Thomson, 2012). Associated with the increase in employee satisfaction, is the continued reduction in the rate of device centred issues as time passes (Keyes, 2013). The presence of the BYOD policy enables management to cater to the individual during the recruitment process, thereby increasing the tools available to provide incentive to prospects. However, the penchant to tailor any program too greatly in order to attract any certain person is a continuous aspect that has the potential to offset the projected revenue gains (Oliver, 2012). The area of risk management plays a crucial role in determining the overall acceptance and implementation of the BYOD policy (Yang and Yang, 2013). Assessing the legal and liability issues that surround the data, user and business have become a vital component of a company review. Available technology policy must be suited the activity, profession and temperament of the employee in order to experience full production potential (Oliver, 2012).With each introduction of new devices must be an accompanying we considered integration strategy in order to maintain and increase security and production. Any adoption of new technology has the potential impose liabilities on both the owners and the business (Yang et al, 2013). The question that is debated is the limit of responsibility in the event of a loss or accident while implementing the BYOD system. Evolving policy must consider the full range of potential associated with the device policy beforehand in order to alleviate any issues (Thomson, 2012). Further areas of consideration rests in the application of Controls utilized to limit liabilities associated with the inclusion of new technology (Yang et al, 2013). The balance that must be created lies in the capacity to recognize the user, business and manufacturer responsibilities in such a manner that allows for a full use of the device. Inclusion and integration issues have the potential to derail and create a wide range of issues that the network must deal with in a direct manner (Oliver, 2012). Security issues including data loss can occur in ways that have not been considered before the evolution of the BYOD trend (Thomson, 2012). Day to day practices including smart phone use and mobile computing offer a continuous source of inroads to the security issues revolving around the policy. Regulators and lawmakers have begun to address the issue as the trend towards accepting the BYOD continues to accelerate (Yang et al, 2013). The creation of new laws and regulations has the potential to shift the cost and integration factors in a manner that may cause an increase in the level of difficulty of implementation (Oliver, 2102). This will be an area of both strength and weakness as each application must consider unique conditions prior to the adoption of any long term policy. The area of employee perception is a considerable area of potential weakness (Yang et al, 2013). With the BYOD policy, employees commonly associate the data on the device as their personal property, which in times of stress can lead to a considerable block to production. Employers in some cases have over compensated in the area of technology in order to maintain the illusion of attractiveness in the employment arena (Bennett and Tucker, 2012). This effort to include the best working environment can lead to complex office that is not as efficient as the associated potential allows. 3. Conclusion The practice of businesses allowing employees to bring their own mobile devices to work, or BYOD is only continuing to build in strength as more companies around the globe begin to adopt the practice. Beginning with a modest influx of devices, the continuous capacity for technology to improve has given companies a new recruiting tool as well as a means to reduce cost. The positive aspects are offset by security, ownership and developing policy issues. Security has a leading position in the detriments to the BYOD policy. Each addition of outside mobile devices only increases the likelihood of data loss, or breach of the network. Critical information that is stored on a private device also faces questions of ownership, which have the potential to slow any project in development. Contributing to each of the conditions is the still unknown actions of international legislatures in their quest to imprint the system with their own nation’s needs. The continuing trend of BYOD acceptance has made the security, ownership and future potential critical areas of consideration for a wide range of companies across the globe. With the positive elements resting in the area of employee satisfaction and cost reduction, the negative areas of security, ownership and integration have continued to provide a foundation for continued debate. In the end, it will be the combination of employee potential and business concerns that come together to provide a workable infrastructure for the unrelenting march of technological progress. 4. References Bennett, L. and Tucker, H. 2012. Bring your own device. ITNOW, 54 (1), pp. 24–25. Gilbert, J. and Gilbert, J. 2012. Bring Your Own Device to Work. Harris, M., Patten, K. and Regan, E. 2013. The Need for BYOD Mobile Device Security Awareness and Training. Hayes, B. and Kotwica, K. 2013. Bring your own device (BYOD) to work. Oxford: Elsevier. Keyes, J. 2013. Bring your own devices (BYOD) survival guide. Boca Raton, FL: Taylor Francis. Loose, M., Weeger, A. and Gewald, H. 2013. BYOD–The Next Big Thing in RecruitingExamining the Determinants of BYOD Service Adoption Behaviour from the Perspective of Future Employees. Miller, K., Voas, J. and Hurlburt, G. 2012. BYOD: Security and privacy considerations. IT Professional, 14 (5), pp. 53–55. Oliver, R. 2012. Why the BYOD boom is changing how we think about business it. Engineering Technology, 7 (10), pp. 28–28. Shim, J., Mittleman, D., Welke, R., French, A. and Guo, J. 2013. Bring Your Own Device (BYOD): Current Status, Issues, and Future Directions. Thomson, G. 2012. BYOD: enabling the chaos. Network Security, 2012 (2), pp. 5–8. Ullman, E. 2011. BYOD and security. Technology Learning, 31 (8), pp. 32–36. Yang, T. and Yang, A. 2013. Risk Management in the Era of BYOD. How to cite Bring your own device (BYOD), Essay examples

Auditing Business Enterprise for Concern

Question: Describe about the Auditing of Business Enterprise for Concern. Answer: Assessment of Business Risk and Inherent Risk 1 (a) Business Risk of HIH Insurance Limited As rightly put forward by Leung et al. (2015), it is imperative to assess the business risk related to the operations of HIH Insurance Limited. Business risk refers to different factors that can act as a hindrance in the process of achievement of the organizational goals as well as objectives. Again, the business organizations face the risks owing to different reasons. The present study primarily concentrates on the different risks that can affect the operations of the business enterprise for going concern issues. However, there are certain contributing factors that increase the risk proposition of the business for the subsequent financial year. Again, the loss of the consumers, huge financial risk, decline in the profitability and excessive trading of different business activities and less number of products are the important business risks that the management of a corporation faces Arens et al. (2009). The primary reason behind the business risks are high level of competition and d ifferent lawsuit among many others. The present study primarily concentrates on the case study based on the operations of HIH Insurance Limited. Furthermore, the current study also refers to the evaluation of the business risk that in turn can facilitate the process of proper analysis required for conducting the business for future analysis (Gay and Simnett 2009). Based on the evaluation of the business risk, the management can identify the challenges that an organization face and usage of expensive stratagem in the upcoming financial year. The primary objective of the present study is to analyse different state of affairs of the corporate governance of the company HIH prior to the period of the collapse. The analysis of the corporate governance reflects different warning signs indicated by the supervisory authority in the process of determination of different actions that are facing different challenges. The primary concentration remains on the amount of investments provided by the shareholders of the organization, finances of the policyholders for the process of detection and supervision of different asset risks concerns (Messier Jr 2016). The investment stratagem of HIH Insurance Limited takes into consideration the assessed risk ensuing from underwriting performance. The risk mainly occurs from different reinsurance strategies that occur due to the asset risk (Messier Jr 2016). This also helps in ensuring that there remains a neutral influence of different outcomes of investment acquired from the entire risk profile known as HIH Board. The characteristics and nature of the risk are appropriately indicated in different investment guidelines declared by the company HIH Insurance Limited. The company also has an investment committee that intends to formulate different suggestions for asset allocation. However, the present rules and regulations comprises of different boundaries as well as exclusions on identified asset categories (Arens et al. 2011). Furthermore, the investment committee also attends meetings in each quarter for examining different process of allocation of asset. Therefore, the primary intention of the study is to highlight the level of risk tolerance of board as indicated in the invested portfolio. A thorough assessment of the operations of the organization reveals the fact that the company faces the risk of compliance (Elder et al. 2011). As indicated in the current case study on HIH Insurance Limited, the company faced different types of challenges as regards the pricing strate gies and at the same time inadequate reserve. The management of the company decided to offer insurance at a lower rate at a very low rate of premium. The strategy of diminishing the premium for the insurances decreased the stream of revenue of the corporation leading to the failure of the corporation in maintaining the required fixed assets for providing coverage against the liabilities of the corporation (Arens et al. 2012). Moreover, the policy of decreasing the overall rate of premiums for the insurances also affected the process of capital formation of the company (Eilifsen et al. 2013). Again, the administration of HIH has committed material misstatements in the financial announcements that refer to the inadequacy of reliability, clearness and ethical conduct of the corporation (William et al. 2016). This again leads to the loss of reputation and reflects the reputation risk. The study also indicates different risks that the corporation might face because of the intimidating ex pansive strategies of the company. The policy of entering into a new market increased the business risk as the company has inadequate knowledge regarding the business environment the new emerging market. 1(b) Inherent risk factors that can affect the financial reporting of HIH Insurance Limited As rightly indicated by Arens (2016), the inherent risk indicates to different risks faced by a business entity that occurs in absence of any kind of actions that might take into account the likelihood as well as influence of the risk. The management of the business can analyse as well as interpret the overall process of assessment of risk. A detailed evaluation of the current case study on HIH Insurance Limited can assist in comprehending different inherent risks that in turn can be associated to the business operations of the corporation HIH Insurance Limited. The detected inherent components of the risk for the company HIH Insurance comprises of the exaggeration of the cash balance that subsequently can replicate augmented working capital (Arenns 2016). Furthermore, the inherent risk factors also comprises of underestimation and at the same time understatement of creditors that lead to inappropriate representation of the total working capital of the corporation. Again, the inheren t risk can also generate out of the exaggerated representation of the debtors of the corporation that again can lead to the augmentation of the working capital of the corporation HIH Insurance Limited. Therefore, it can be hereby ascertained that the material misstatement can also lead to different types of inherent risks. Moreover, as per the case study, it can be hereby established that evaluation of the risk of the corporation HIH Insurance has helped in the process of replication of the poor condition of the financial health of the corporation. This in turn has forced the administration of the corporation to blow up the data on the sales revenue (William et al. 2016). Again, as per the case study, it can be hereby ascertained that HIH presented concocted report and made false declaration regarding the achievement of the revenue targets and at the same time profitability, solvency and operational efficiency. 2(a) Facts and Results Regarding the Case of Andersen Clients: The particular company HIH Insurance limited mainly focuses on the operational activities of the Royal Commission regarding the finding out of the accounting factors (Comino 2015). It has been found that in the year 1971, the audit firm Arthur Anderson had completed its external auditing that began from the year of collapse that is 2001. Therefore, the clients mainly prefer to take assistance about the many audit risks that might occur regarding the subject with the common laws and cases. Creditors: The auditors mainly play a vital role regarding involvement of the effective control over the avoidance of the associated errors and the mistakes. It has been found that in case of Pacific Acceptance Corporation Limited Vs Forsyth, the auditors believe that the opinion of the auditors depends on the financial reports of the firm in compliance with the matters that govern the required standards and the accounting laws in an accurate manner (Gamertsfelder 2016). The function of an auditor is to look over the points that are associated with the performances of the duty in the due course of time. This is mainly associated with the company Kingston cotton mill that indulges in the utmost care intelligence for the purpose of the future analysis (Drinnan and Campbell 2015). The auditors require the essential skills along with their expertise in order to carry out their activities regarding auditing. The auditors take the investors and the creditors into consideration for any type of assista nce for use of the financial statements. 2(b) Conditions required for the Present Negligence Actions It is a vital factor to uphold all the elements related to the negligent actions and this should be proven. There are mainly four elements that are found within the negligent case and these include breach of duty, proximate damage and cause, duty and cause in fact. The first situation is the determination or the identification of the fact that whether the auditor of the firm had any type of duty towards the plaintiff (Zadek et al. 2013). Therefore, for this factor, the relationship between the plaintiff and the auditor is counted. Therefore, the particular duty can be considered as the established duty. The second situation is the identification of the fact that whether the auditor has failed to act any duty which he should perform. The liability for the negligence should arise when the individual fails to act its duty with due care. The third situation is that the claimant of the case should prove that particular action of the auditor has resulted into real injury. It can also be said that whether the auditor has not performed the particular action then the claimant might not suffer from the injury. The fourth situation is that the auditor of an organization is only liable for the particular damages which it might have foreseen (Furnham and Gunter 2015). The fifth situation is that the claimant should prove the negligence of the actions of the auditor that have resulted into a real damage. 3(a) It has been noted that an organization should hire an external audit team as there are various reasons for that. The main causes for hiring an external audit team are as follows: The management of the firm generally has to work with the firms auditors most of the time. Thus it can be said that the management team and the auditors of the firm are much close due to their work. Therefore, a good relationship might occur between the auditor and the management department of the organization. It has been found that the external auditor is familiarized to the general functioning, laws, policies, rules and regulations of the organization. In addition to these, the management of an organization commonly work closely with the firms auditors such that the management might form a good relationship with the auditor. 3(b): The advantages for the engagement of the external auditor to the consulting services are as follows: It has been found that the auditor is mainly related to the business of the customer. Therefore, both the effort and the time consumption for knowing the particular entity will be saved. It has been noted that the auditor has substantial knowledge regarding the business of the customer such that it can serve both effective and efficient consulting (Samkin and Deegan 2012). Additionally, the auditor along with his experiences with the particular customer might offer a unique solution to every issue. Lastly, there is also savings in accordance to the costs, only if the auditor is allocated as the consultant of the particular organization. 3(c) It has been found that as per the case study of HIH insurance limited, there are some ethical issues that include the audit profession which has contributed to the collapse of the firm. It has been noted that within the firm HIH insurance limited, there were some ethical dilemmas that might exist when the firm faces the particular situation. This situation occurs when the tradeoffs is needed between the interests and the ideals. Therefore, the auditor should act accordingly with the ethical standard and for the shareholders interest. Thus, auditor is needed to fulfil with all the five ethical standards that is confidentiality, objectivity, integrity, professional behaviour and professional competence (Arens et al. 2015). As per the case study, it has been found that the audit firm has obtained huge amount of fees from HIH insurance limited for both the services audit and non-audit. Therefore, it should be counted that if it was ethical or not to serve such non-audit fees for the int erest of the shareholders. The audit fees were not raised by the HIH insurance limiteds management; the Andersen declined the work amount on the audit of HIH insurance limited. Furthermore, this also used the relationship with the companys management in order to consider the non-audit services and also to hike its fees. The close relationship between the audit firm Andersen and HIH insurance limited has allowed HIH to follow the accounting policies. The agreement of Andersen is unethical as the auditor is in a pressurized way. 3 (d) The statements provided by Ramsay as well as the CLEWRP 9 indicate different suggestions for augmentation of diverse auditing operations. However, the main recommendations for the purpose of improvement of auditing tasks refer to different facts that a particular person need not determinedly suggest that the auditor is independent. In addition to this, it is imperative to have appropriate disclosures in the annual statements (Arens 2012). In addition to this, the company also needs to have declarations as regards the contentment of the committee with the non-audit operative services. The documents on the judgement of the committee provide different recommendations that can affect the overall auditing operations effectually. In addition to this, different independent audit professionals need to execute the performance requirements concerning the assessment of financial announcements. References Arens, A. A., Elder, R. J., Beasley, M. S., and Jones, J. 2015. Auditing: The Art and Science of Assurance Engagements. Pearson Canada. Arens, A.A., 2016.Auditing and Assurance Services: Student Value Edition. Prentice Hall. Arens, A.A., Best, P., Shailer, G., Fiedler, B., Elder, R.J. and Beasley, M., 2011.Auditing and assurance services in Australia: an integrated approach. Pearson Education Australia. Arens, A.A., Elder, R.J. and Beasley, M.S., 2012.Auditing and assurance services: an integrated approach. Prentice Hall. Comino, V., 2015. Australia's' Company Law Watchdog': ASIC and Corporate Regulation.V Comino, Company Law Watchdog-ASIC and Corporate Regulation (Thomson Reuters, Australia 2015). Drinnan, R. and Campbell, J., 2015. Class action risk: Now and in the future.Governance Directions,67(9), p.537. Eilifsen, A., Messier, W.F., Glover, S.M. and Prawitt, D.F., 2013.Auditing and assurance services. McGraw-Hill. Elder, R.J., Beasley, M.S. and Arens, A.A., 2011.Auditing and Assurance services. Pearson Higher Ed. Furnham, A., and Gunter, B. 2015. Corporate Assessment (Routledge Revivals): Auditing a Company's Personality. Routledge. Gamertsfelder, L., 2016. Disclosure laws and class actions: An irresistible relationship.Governance Directions,68(5), p.276. Leung, P., Coram, P., Cooper, B. and Richardson, P., 2015. Modern Auditing and Assurance Services, 6th edition, John Wiley and Sons. Arens, A., Bets, P., Shailer, G. and Fiedler, B. 2009. Auditing and Assurance Services in Australia: An Integrated Approach, 7th edition, Pearson. Gay, G. and Simnett, R. 2009. Auditing and Assurance Services, McGraw-Hill. Messier Jr, W., 2016.Auditing assurance services: A systematic approach. McGraw-Hill Higher Education Samkin, G., and Deegan, C. 2012. New Zealand financial accounting. McGraw-Hill Education Australia. William Jr, M., Glover, S. and Prawitt, D., 2016. Auditing and Assurance Services: A Systematic Approach.Auditing and Assurance Services: A Systematic Approach. Zadek, S., Evans, R., and Pruzan, P. 2013. Building corporate accountability: Emerging practice in social and ethical accounting and auditing. Routledge.

Critical Incident Case Study Analysis Social Work Essay Essay Example

Critical Incident Case Study Analysis Social Work Essay Paper In this paper, I will analyze an interesting instance survey that I found of import to discourse. On one manus, I will size up the inside informations of this instance survey and the critical civilization information of the participants. On the 2nd manus, I will analyse the incident from the positions of the ethnicity, White American civilization, and linguistic communication differences. Description of the Critical Incident Sequence of events We will write a custom essay sample on Critical Incident Case Study Analysis Social Work Essay specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Critical Incident Case Study Analysis Social Work Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Critical Incident Case Study Analysis Social Work Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer This event took topographic point in a primary school in Indiana State a twelvemonth ago. H was introduced to a school psychologist by his instructor. He was the worst-behaved white child in school. He was aggressive, battles with other equals, and argues with his instructor all the clip. The instructor wanted to better H s behaviours and reported it to his female parent. Therefore, the instructor and the school psychologist agreed to work with H, since he was the most ambitious kid in the schoolroom. H was in the 4th class and had maintained high classs. He continued o hold good classs throughout the school twelvemonth. He sometimes had troubles in following waies and finishing in-class assignments in composing activity, yet his academic standing is in the norm ; nevertheless, it is higher in the math country. In order to cognize more about H, an interview was conducted by a school psychologist with his instructor ; the reported that H is from a divorced household and life with his female parent who is a particular instruction instructor in high school. During the first session, H was observed to be a Caucasic male of mean tallness and weight with light-haired hair, bluish eyes, and was dressed casually in a black perspiration suit and gym shoes. H was sitting mutely at his desk and working on his ain. The undermentioned session, H was observed to be more aggressive and started to do noises, shouting, reasoning with instructor and speaking back in the schoolroom. I interviewed H about his behaviour that the instructor and principal told me about his behaviour that was fickle ; I started the first session with him by playing a game to assist him place his feeling and behaviour. Throughout the Sessionss, the pupil was speaking to the school psychologist, and he was stating her that he was holding some jobs in the new topographic point. He was holding a difficult clip socialing and doing friends. The pupil was besides speaking about the absence of his male parent, and how bad he was experiencing to be raised by a individual female parent. He besides addressed the bad relationship he had with his equals and instructor and he was stating through the Sessionss that no 1 could understand him. During this session, there were some misinterpretations between the client and the healer in footings of linguistic communication and some cultural things, such as speaking about sketchs and films characters, favourite Cereal, and sorts of Canis familiariss. As a professional, I examined how I would assist Hunter to alter his behaviour issues in the schoolroom. Therefore, a meeting was conducted with H s female parent in order to cognize more about his behaviour at place and to acquire her involved. Unfortunately, the conference ended negatively. Added to this, the defeat of Hunter s female parent over my cultural differences led the audience procedure to a negative result on H s concerns. During the meeting, H s female parent argued that her boy will be will be pulling attending since they live in a little rural community and everybody knows each other. This was the major job the female parent was believing approximately and was frustrated because she would hold to confront her neighbours staring and remarks. The ma was besides believing of her child in the hereafter and how people will handle and look at him as an aggressive and misbehaved childs in the town. She stated every bit good that she is a individual ma that raised her kid by herself and she had faced plenty from these people in the town. She mentioned that her child would hold some jobs working with an international school psychologist who speaks better in another linguistic communication than English and had a different cultural background. The pupil was willing to maintain working with him, but his ma was declining to finish our Sessionss ; he seemed to alter bit by bit and wanted to be different. He was huffy, because his female parent stopped everything and he told the school psychologist that his female parent had non let him come to her. He stated that he did non hold friends before and the school psychologist was his friend around that clip. Culture of the client The client is H s female parent, 38-year-old, and Caucasic female. She has one kid who is 10 old ages old and step-elder boy ( age 17 ) and one younger measure girl ( age 5 ) who does non presently live with her in the same house. The client is divorced, populating with her boy since she got divorced six old ages ago. She is working as a particular instruction instructor in high school and mentioned she is from the superior in-between category background. Culture of healer The healer in this instance was me. I am a 26 twelvemonth old, Muslim international female pupil. I am from a middle-class background, and grew up in a place with my male parent, step-mother, and my sisters and half brothers. My household has been an of import portion in my life. I had a batch of societal and emotional support. My female parent had a bosom onslaught and died when I was six. I barely remember her face and how she was moving. Education was a nerve-racking portion of my life ; populating entirely far off, and within a different civilization was non an easy thing to cover with. Managing of state of affairs The squad contained the instructor, the school psychologist, and the rule tried to step in and assist Hunter to halt his negative behaviours and get down moving like a normal child. The squad conducted a meeting to aim the behaviour and program an intercession. They called H s female parent to acquire her involved. As the squad was working through this instance, the ma came to school and asked the rule to stop working with her kid. She said they are populating in a little town and it is a wickedness in her country to be in problem in school, particularly in footings of behaviour issues, and she did non desire any sort of services from an international school psychologist. There was no manner to convert the female parent to acquire her involved and persuade convinced her to complete the instance. This was one of my cultural incompetences and biases that I experienced. I felt so huffy and under micro-aggression, because I am non an American school psycholog ist. They do non desire me to work with this child ; particularly so the instructor refused to go on confer withing with me about the pupil and the rule asked me to remain off from him. I felt like an foreigner and helpless. The squad implemented an intercession to work with H in schoolroom, but everything was canceled. The job of this instance was unluckily, was held at the terminal of the school twelvemonth. So, I had to halt run intoing the kid and make what the ma was inquiring for. I felt so unhelpful and I realized the jobs that can happen within school scenes and how unqualified people would be in order to step in. I tried to convert the instructor and the rule to re-set a meeting with the female parent to discourse with her H s academic concerns foremost, alternatively of his behaviour issues. Explain to her how of import it is to work with him before they become major issues in the hereafter, acquire the ma more involved, and make a connexion between place and school. Unfortunately, it was inappropriate to coerce people to go to Sessionss or have aid. It was hard to show a concluding audience study for my undertaking. As a concluding point, the instructor and school psychologist indicated utilizing time-out and ignoring as methods of subject. Lots of feedback besides was suggested to cut down H s defeat, but there was no manner to manage the female parent s instance outlook through her boy. Therefore, I found it really of import to turn to this instance survey to be more cognizant if it happened once more in the hereafter another clip. The Analysis Cross-cultural issues and value differences The followers are the cross-cultural issues and value differences that may hold existed between healer and client: Gender, age, socioeconomic position, instruction, ethnicity, faith, and linguistic communication differences. Age: The client is 38 old ages old. The school psychologist is 26 old ages old. Socioeconomic position: the client is from superior in-between category background and the healer is from in-between category background. Education: the client is a particular instruction instructor at a high school. The healer is a pupil in an EdS plan. Religion: the client is a Christian, while the healer is a Muslim. Ethnicity: the client is White European American and the healer is an international Arab pupil. Language: The client speaks English as the first linguistic communication. The healer speaks Arabic as the first linguistic communication. Out of these issues, I will specifically turn to ethnicity and linguistic communication differences in the analysis portion of this paper. Ethnicity Sue and Sue ( 2007, chap.1 ) , Hence and Boyd-Franklin ( 2005 ) , and Fuller ( 1995 ) discourse the significance of being cognizant of our ain civilization, and each civilization has restrictions. As an international school psychologist, I was really cognizant of the cultural differences during our Sessionss which made me experience like an foreigner. The client in this instance was a female white American. She seemed to be categorized profoundly within her ethnicity, and she appeared to bask being white. In working with her, I believe that it seemed to be to a great extent associated with how she distinguished and reacted to racial stimulation. Therefore, the race-related world of Whites symbolizes major unsimilarities in how she viewed the universe ( Sue A ; Sue 2007 ) . The client was non at easiness in the beginning, and she noticed my speech pattern and realized that I am non an American professional ; she kept inquiring the what are you? and the where are you from? inquiri es, which I believed now how rude and insensitive this inquiries were. I felt that she was judging me, and it was ill-defined what she was seeking to advert with those inquiries. I believe that she is one of the people who think that it was all right to size up and question people with dissimilar speech patterns. This diffident thought is certainly non to do the single feel unwanted or insulted when inquiring about their ethnicity ( Sue and Sue, chap.18 ) , Harmonizing to my ain readings and what I congregated from the readings through this category, my client showed her ain privilege ( Sue A ; Sue, fellow. 11 ) . It was clear for my client to detect that I am from another state, particularly after our undermentioned Sessionss and appeared to see school psychologist pupils in general as unqualified people who wanted merely to pattern their accomplishments. While I was reading the Parker and Schwartz ( 2002 ) article, I assumed how did White come to be the bulk and the oppressor? surely, I agree that, in the United States, white is the foremost community that has become more pale into the statistical unit beside the other ethnicities that are classified as minority classs. Through my small experience on the practicum at this school, I besides noticed some unusual things go oning at this school ; I did non detect that it was favoritism until now. In this school, all the school staff and pupils were Whites and there was an ignorance of the civilization strengths and the school staff blames the pupils and their parents for their job ; this reminded me of cultural sightlessness bureaus. I did non detect all the clip working in this school any other different ethnicities besides white Americans. In this phase, the school works with pupils as they are all the same, disregarding their alone demands and cultural differences ( Sue A ; Sue 2007 ) Goal: the end of this difference would be to do an equal relationship, free from any racism. Racism found to be apparent in all facets of white community in our day-to-day lives ( such as in telecasting, wireless, and educational stuffs, etc. ) ( Sue A ; Sue 2007 ) My client is a white American and I should be cognizant of her ain racial background and the continuity of racism in the United States merely by being white ( Parker A ; Schwartz ) . As was discussed in McGoldrick lineations ( 2005 ) Ethnocultural factors are frequently the concealed dimension in household therapy with white ethnics, and researching them may be a cardinal constituent of successful intervention. Make a curative resonance will be the chief end of this scenario. Course of action: After working with this client, I would join forces with her with regard to find her feelings in working with a healer who is from a different civilization as hers. I would besides work on her confidentiality since there is a clear feeling of misgiving which is a reaction to being discriminated against and abhor for the dominant communities in an about planetary anti-White presentation and feeling ( Sue A ; Sue, p.200 ) . As a professional, I should cognize the presence of misgiving and work to acquire my client s trust. My client is white American ; I should be cognizant that white privilege is unseeable ( McIntosh, 1988 ) to her I was unwelcome. It will really effectual to cut down the anxiousness and the disquieted feelings of the client and the school psychologist as good in this scenario. Rationale: My principle for taking this end and class of action was to turn to the unsimilarities that exist between the school psychologist and the client in order to understand and cut down the relationship of dominant and minority. Collaborating with my client in the hereafter will concentrate on her outstanding issues in order to acquire her more involved and trust the school psychologist. I would besides learn my client some curative techniques in order to assist her comprehend and increase her feelings of trust and comfort. Language Strong emotions such as choler, unhappiness, and defensiveness were displayed when speaking about experiences of race, civilization, and other socio demographic variables ( McIntosh, chap.1 ) . These feelings may better or contradict a full significance to grok the worldviews of culturally varied clients. As professional, working with a multicultural population, I need to cognize that I am different and how to cover with it in an appropriate manner. In this instance survey, I worked with a client who is from a diverse civilization and that leads to hold some difficult times to understand each other in the beginning, particularly in footings of the linguistic communication, oculus contact, and sometimes body linguistic communication. The client in this instance is an American English talker utilizing high Standard English and stressing verbal communicating ( Sue A ; Sue, fellow. 6 ) . The client was speaking usually, but with attending that she was non satisfied. She sometimes talked really fast. As a school psychologist, English is my 3rd linguistic communication and as most of non English foremost linguistic communication talker, I have an speech pattern. Sometimes my speech pattern may sound familiar, but normally most people mentioned that it is understood and has a Gallic spirit, which most of people likes. From clip to clip, I feel uncomfortable if my client misunderstood me. I think that was because of my speech pattern and she did non used to speak with aliens she is holding problems to understand me ; as Sue and Sue stated ( 2007, Chap. 21 ) Communication due to linguistic communication troubles as I stated above, my client may sometimes speak fast and utilize some slang statements that I could non grok. We were holding a job to link and associate up together, but the chief job was to be unable to work with her kid that made me experience really abashed and sometimes unfruitful. In this instance, I feel really down and sometimes I could non manage state of affairss . I know that I have a productive background, but linguistic communication issues make me really upset. It made me experience absolutely unwelcomed in my client s community and this state, particularly with these sorts of clients who do non like me to work with their kids, merely because they do non swear international people. This thought of the lower status of me in add-on to the belief that my client has the power to enforce her criterions upon my civilization was besides presented ( Sue A ; Sue, fellow. 4 ) . These besides made experience both astound and shocked, particularly when I experienced such things straight in this instance. Communication is an appealing portion of communicative interaction ; it is an instrument that helps the healers to grok their clients and provides him or her needful services. ( Sue A ; Sue, chap.6 ) In our field, we need to be able to interchange communicating in appropriate manner for both verbal and gestural messages. Coding and decrypting messages from others is the key to understand both the linguistic communication and the message that is transmitted through the usage of the linguistic communication. Goal: as a end to decide this scenario is to be familiar with American civilization and speak English absolutely, and besides be familiar with their slangs and have self assurance that I am seeking to make good. American talkers if they attempt to talk Arabic for an illustration they will hold an speech pattern every bit good. Through working with this client, I will discourse the linguistic communication particularly the accent barrier openly with her ; I bet that this may be good. Course of action: I think it is really critical to speak with the clients in the initial interview before get downing any appraisal. Informed her that I am an international school psychologist and they may non to the full understand my speech pattern. I will allow her cognize that I am unfastened to reply her inquiries and repetition if it needed. Discoursing the foreign linguistic communication speech patterns and refer that is normal to hold an speech pattern within another linguistic communication learned every bit good. I once more felt the biting assurance to better English with the purpose of being a more effectual and diverse professional. Rational: My principle for taking this end and class of action was to speak about the speech pattern issues that may assist me loosen up and work comfortably. Educating the client that her child s instance is traveling to be confidential and no 1 will cognize about it in the town. It may take to disregard other issues like linguistic communication, I will besides inquire my client to inquire for elucidations if the she did non understand me and the job will be resolved. Decision After analysing this instance survey, I recognized how important it is to be sensitive of our cultural difference in order to be competent and sensitive to other civilizations. This experience helped me to grok how dissimilar we are as people and how this affect the interpersonal communications. This will assist me be to be cognizant and work on myself to be more an effectual and successful professional in the hereafter.

Economies of scale Essays

Economies of scale Essays Economies of scale Essay Economies of scale Essay As can be seen from the information above Granada has been losing money recently, with a negative net profit (i 132), this means that it has no profit margin, and a negative return on capital employed (-7. 3%). More detailed information on Granada and current trading and prospects can be found in the appendix. Both of these two companies have made large losses recently, but Carlton has suffered from the larger losses, Carltons net loss was i 156 million compared to a loss of i 132 million for Granada. Carlton also has a much lower return on capital employed, although they both have a negative ROCE, Carltons is far lower than Granadas. Both of these companies have been losing money, and this gives them an incentive to merge, and to attempt to cut their losses by benefiting from economies of scale. Economies of scale Economies of scale are the reasons why the average cost of production may fall with an increasing level of output. I believe that if Carlton and Granada merge they will create one larger company which will benefit more from certain economies of scale. Carlton and Granada believe that though economies of scale they should be able to save i 35 million per annum. * In the appendix, there is an article titled Advertisers warn on ITV merger, in this it is stated by the head of broadcast at Media Planning Group that the merger will provide economies of scale, this is independent, unbiased evidence that the merger will provide economies of scale. The most important economies of scale in my opinion are: Financial economies of scale allow larger businesses to obtain money for expansion easier and cheaper. If Carlton and Granada merged they would create one much larger business. This larger business would thus benefit from financial economies of scale, the merged company would find it much easier to borrow or obtain money for new ventures of expansion plans. Managerial economies of scale occur when a business grows large enough to appoint specialists to its management team. Both of these companies are already large enough to benefit from this economy of scale, however they would benefit from it much more if they were to merge. The merged business would be much more efficiently managed and would therefore save money. This is one of the most important economies of scale because it will mean that the merged group would have one combined and specialised managerial team. Marketing economies of scale occur when the costs of marketing can be spread over a larger output. Both of these businesses produce television and cinema content. If they were to merge their output would be bigger, therefore they would benefit more from this economy of scale, it would be easier to produce new products, advertising rates would be lower, and bulk distribution would bring down the costs of delivery. This is another very important economy of scale for these two companies because they both have large outputs, and if they were to merge it would cut many costs and would help them to produce new television content cheaper and more effectively. The larger business that Carlton and Granada would create by merging would benefit from research and development economies of scale. It would be much easier to create new television programmes, and if any of their ventures should fail, then the larger business would be more able to cope with the loss because it will have other projects that will succeed, the risks have been spread. An example of this is Carlton and Granadas recently failed joint venture ITV digital. This venture was a failure which cost both of these businesses a lot of money. If they were one company, while dealing with this crisis they would have found it easier to cope with because jointly they would have more other successful projects running. Diseconomies of scale Diseconomies of scale are the opposite of economies of scale. Sometimes an increased output will not result in lower costs of production per unit but higher costs. Diseconomies usually occur when a business has become so big that it is no longer well managed. Diseconomies usually occur because of a breakdown of communication. In a large business it is often hard for the workers to find out who they should talk to about any problems they may encounter. This will often result in disputes between management and employees and the employees may feel less motivated to work hard. I do not believe that if Carlton and Granada were to merge they would suffer from any of these diseconomies of scale. This is because if anything the workers will become closer to the management as a result of this merger because the merged group should be more efficiently managed1**by better channels of communications between the two previous companies and decentralization which will bring decisions closer to the people that they affect. Stakeholders outside the businesses The main stakeholder group outside the two firms are the television viewers. Viewers should benefit from better television programmes. According to the article titled QA: ITV merger found in the appendix: The merger is intended to free up more money to plough into the schedules because better programmes bring in more viewers, which brings in more money from advertisers. A press release published by the boards of Carlton and Granada says that: Viewers will benefit from enhanced programming investment designed further to improve quality and choice. 1* Opinion is unanimous on the fact that the merger should bring better programmes for viewers, which provides a positive externality, and a good reason for the merger to go ahead.

The Market Planning Guide Assignment Example | Topics and Well Written Essays - 500 words

The Market Planning Guide - Assignment Example According to the research findings, this being a new company we are faced with many challenges in our daily operations. So much strain is put on the company’s budget through the process of advertising. People’s attitudes towards this product greatly affect the company’s performance. Most people are not flexible to experience new products but rather prefer using products they are accustomed to David. Competition from other companies is another issue to our company’s performance. Meeting each customers needs is not an easy task. Each individual has different tastes and preferences therefore, meeting all these preferences leads to enormous expenditure. Maintaining high and quality standards in product production has always been an issue for this company. Enjoying music all the time is the desire of every music lover therefore production of this type of head phones targets all those music lovers that had lost hope in listening to music over their phones during rainy season due to lack of head phone that could withstand water. At least 18 youths out of 20 use head phones for listening to music. Your age does not really matter. Due to its quality, we know that our customers will not regret in purchasing our products. Technology greatly influences our rate of production. The company is able to produce more products within a short period due to availability of highly improved machines. Technology has also helped in accessing the target market easily. This has been made possible through carrying out advertisements online. Customers are able to make their orders online on varieties that they are interested in. this technology has reduced the burden of meeting customers physically in the name of advertising. Our greatest competitor in this field is the iPhone Company. This company has posed so many challenges because it has had a long experience in the technological industry.

Paper 3 Term Example | Topics and Well Written Essays - 250 words

3 - Term Paper Example o lower the women into the lowest type of cesspool possible that cheapens their identity and individuality by portraying them as nothing more than objects of sexual desire who cannot amount to anything if they do not sell their sexuality. On television, the high standard and regard for women can be seen in the character of Kate Becket on the detective show Castle aired over ABC. She represents her gender and white race in a manner that commands the respect of the men and others around her. Unlike the Madonna and Lady Gagas out there who cheapen themselves in order to stay ahead of the game, Beckett is the epitome of the female sex as she manages to come across as sexy without having to reveal too much flesh but also being an independent minded woman who can take care of herself if no man is there for her because she is a self- respecting police officer who uses logic instead of her heart to get her ahead in the game of life. Kate Beckett represents the modern woman who does not need to dress seductively all the time and act trashy or like a tramp in order to get her man or get ahead in her line of

C4 Auto Brokers Business Plan Essay Example | Topics and Well Written Essays - 5000 words

C4 Auto Brokers Business Plan - Essay Example Orange Blossom Trail (near O.B.T. and Colonial Drive). C4 Auto Brokers will purchase vehicles from the auto auctions in Orlando (Mannheim) and Sanford. The business will focus purchasing and re-selling used Asian economy cars, with an emphasis on reliable models (i.e. Toyota Camry, Nissan Sentra, Honda, etc.) Advertising will be focused on Craigslist and Auto Trader. The company initially will only offer cash sales and indirect financing sales (i.e. credit unions, banks, etc.); utilizing a floor plan financing structure. At a later date, once the company’s liquidity has been increased, the business model is cash flow positive, and a lending consultant has been contracted; the company might offer some in-house financing (i.e. buy here, pay here). C4 Auto Brokers will provide an enjoyable car buying experience for its customers by focusing on honesty, professionalism, car quality, and reasonable pricing. Following these values will maximize the customer’ satisfaction and produce an attractive profit for the owners. 1) America’s standard of living is under pressure, with several American families living paycheck to paycheck. This means more American families will fall into the profile of used car purchasers and potential buy here/pay here consumers. In addition, as the value of the dollar erodes (i.e. the cost of living rises), families feel the pressure to reduce all expenses. 1)Â  Short-term and long-term interest rates will likely upsurge in the impending future, as the current operational.

Construction Project Delay: Causes and Effects

Construction Project Delay: Causes and Effects In this chapter, I will discuss types, causes and effects of delay of project in the construction industry. Besides that, I will also discuss the method to minimize the delays happening in construction industry 2.2 Type of Delay In construction industry, there are the categories of delays used in determining delay damage as shown in table 2.1 Figure 2.1 Types of Delay 2.2.1 Excusable delays Excusable delay as define a delay that is due to an unforeseeable event beyond the contractorà ¢Ã¢â€š ¬Ã¢â€ž ¢s or the subcontractorà ¢Ã¢â€š ¬Ã¢â€ž ¢s control. Usually, based on common general provisions in public agency specifications, delay resulting from the following events would be considered excusable such as fires, floods, owner-directed changes, errors and omissions in the contract drawing, unusually severe weather and etc. Excusable delays can be further classified into excusable with compensation and excusable without compensation. 2.2.1.1 Excusable with compensation Compensation delays are caused by the owner or the owners agents. An example of this would be the drawings late release from the owners architect. An excusable, compensable delay normally leads to a schedule extension and exposes the owner to financial damages claimed by the contractor. In this scenario, the contractor incurs additional indirect costs for both extended field office and home office overhead and unabsorbed home office overhead. 2.2.1.2 Excusable delays without compensation Non-compensable delays are caused by third parties or incidents beyond the control of both the owner and the contractor. Examples typically include acts of God, unusual weather, strikes, fires, acts of government in its sovereign capacity, etc. In this case, the contractor is normally entitled to claim extension of time but no compensation for delay damages 2.2.2 Non-excusable delays Non-excusable delays are cause by lack of performance of the contractor on the construction project. This delay can be cause by underestimates of productivity, improper project planning and scheduling, poor site management and supervision, wrong construction methods, equipment breakdowns, unreliable subcontractors or suppliers. Therefore, it is contractor responsibilities to continue their work with no entitlement to claim for extension of time or delay damages until they completed the project. For instance, a contractor failure to provide an adequate material to completed their job. 2.2.3 Concurrent Delay Concurrent delay is a problem that happening on most of the construction industry project. This issue arises when two or more delaying event at the same time in a project cannot complete on time. In this situation, both owner and contractor are responsible for the delay. Commonly concurrent delays which involve any two or more excusable delays result in extension of time. When excusable with compensation and non-excusable delays are concurrent, an extension of time can be issued or the delay can be distribution between the owner and the contractor. Concurrent delay can be categories in three types of delays: If excusable and non-excusable delays occur concurrently, the contractor only to allow claim for extension of time: If excusable with compensation and excusable without compensation delays occur concurrently, the contractor is entitle to claim extension of time but no delay damages: If two excusable with compensation delays occur concurrently, the contractor is entitled to claim extension of time and delay damages. For instance, a concurrent delay would be if the owner failure to give more detail regarding either using ceramic tile or homogeneous tile for toilet floor finishes. But at the same time contractor made with own decision and using ceramic tile for toilet floor finishes but actually owner plan using homogeneous tile. In this situation, the contractor cannot claim for damages. It is because contractor is not follow owner instruction but he can claim for extension of time with owner failure to give more detail of drawing 2.3 Causes of delays Figure 2.2 Causes of delays Based on the researched done through by journal, books, and some other reference. Project delay can be causes by a lot of parties which is shown in the Figure 2.2. They are include client, contractor, consultant, labour, material, equipment, financial and some external causes. 2.3.1 Caused of Client Related Delays Figure 2.3 Factors of client related delays 2.3.1.1 Lack of experience of client in construction According to Koushki, et al. (2005) identified factors of lack of experiences of client in construction project have high influence to the causes of delays. Some of the project delay cause by client due to not enough experience especially fresh developer. Most of the time, client facing a problem and do not know how to solve it immediately because of no experience. During client finding the way to solve the problem, some of the work could not progress. Finally, the whole project delay because of some particular work delay. 2.3.1.2 Change order According to Odeh and Battaineh (2002) mentioned the factors of change orders that contribute to causes of delaysà ¢Ã¢â€š ¬?. Client always change the design during the construction period, during the same time that will affect whole project delay. It is because contractor cannot carry out his work until the latest drawing issue by architect. Consequently contractor cannot be done within the contract period. Most of the current project delay because of change order by client. For instance, a project almost complete but client change certain part of design and instruct contractor carry out the additional work. After done the whole project, the contractor found out was exceeding contract period. 2.3.1.3 Client interference According to Long, et al. (2004) studied the factors client interference that contributes to causes of delays in construction project. Some of the client instruct contractor to carry out additional work without ask architect promise. During the contractor carry out additional work, some of the work could not progress and it will be delay immediately. On the other hand, client do not follow the procedure such as did not mention architect issue an architect instruction. Finally it will affect the whole project delay. 2.3.2 Causes of contractor related delay Figure 2.4 Factors of contractor related delay 2.3.2.1 Inadequate contractor experience Abd Majid and McCaffer (1998) studied the factors of inadequate contractor experience as contributor to causes of delays. Long, ET al. (2004) mentioned the factors of inadequate contractor experience that contribute to causes of delays in construction project. Battaineh (2002) identified the factors of inadequate contractor experience as contributors to causes of delays. In construction industry, some of the delay projects are facing a problem during construction period. But at the same time contractor could not solved the problem immediately because of no experience. During the contractor finding method to solve the problem, some of the works totally stop because of that problem. After the problem was solved, those work keeping continue but run out from the schedule. Finally, the whole project will influence delay. 2.3.2.2 Inaccurate time estimate According to Long, et al. (2004) identified the factors of inaccurate time estimating that contribute to causes of delays in construction project.à ¢Ã¢â€š ¬? Time estimates are important as inputs into other technique used to manage and structure for all projects. An inaccurate time estimation technique may cause a project delay. For instance, in some delay project, the contractor do not allowed time for some common problem always happen during the construction stage such as breakdown of equipment, miss deliveries by supplies, accidents and emergencies and so on. Because of this problem the actual time will run out from the estimated. So, the whole project could be facing delay. 2.3.2.3 Inaccurate of cost estimate According to Long, et al. (2004) also mentioned that, the factors of inaccurate cost estimating that contribute to causes of delays in construction project. Construction estimating errors can be very expensive and embarrassing. Inaccurate of cost estimate contribute a lot of cause such as wrong measurements from contract drawing, using incorrect units of measure, material improperly priced and the most common mistakes in arithmetic . Sometime contractor because of inaccurate of cost estimate measurement again for that particular work. Finally, due to re-measurement time some of the work will influence delay and it will also affect whole project to delay. 2.3.2.4 Poor site management and supervision Battaineh (2002) studied that, the factors of poor site management and supervision as contributors to causes of delays. Chan and Kumaraswamy (1996) identified the factors of poor site management and supervision that contribute to causes of delays. In construction industry, some of the project team a lack of management and supervision due team member without any experience and skill such as hire person who are fresh graduate. Once they facing problem but do not know how to solve it. Besides that, some of the supervisor did not cooperation with their team member due to lack of communicated. Finally, because of cannot solve the problem immediately the whole project influence delay. 2.3.3 Causes of Consultant Related Delays Figure 2.5 Factors of consultant related delays 2.3.3.1 Inadequate consultant experience According to Long, et al. (2004) studied the factors of inadequate consultant experience as contributors to causes of delays. In construction industry, they are many consultants carry out their work without experience. Besides that, there are many causes of a consultant without experience which include different site conditions, mismanagement and maladministration, site access restrictions, defective plan and/or specification. For instances, some of the architects only concentrated in certain part of building and do not have any experience in other type. Once architect design on that particular type of building without experiences, he will facing a lot of mistake and no ideas during design and because of this architect will delay issue the drawing. Finally, the works cannot process and it will affect the whole project delay. 2.3.3.2 Poor design and delay in design According to Ogunlana, et al.(1996) mentioned the factors of poor design and delay in design that contribute to causes of delays in construction project. Design is every important to any project, without good design the whole project will influence delay. It is because in a project if facing poor design that will facing demolish and rebuilt again. This problem happens because of the designer lack of experience. For instance, an architect designs a column in the middle of classroom. Once the contractor without any experience and construct the work exactly shown in the drawing. Finally 2.3.3.3 Incomplete drawing and detail design Long, et al. (2004) identified the factors of incomplete drawing and detail design as contributors to causes of delays. Ogunlana, et al. (1996) studied the factors of incomplete drawing and detail design that contribute to causes of delays in construction project. During construction, the contractor is carrying out the work but because of drawing is unclear and none very detail shown in the drawing. He could not continue the work with problem, so the works have to stop immediately until get more detail of that particular drawing from consultant responds. Because of without detail drawing the work could not be progress, so it will affect the tat particular work delay and it will also influence the whole project delay. 2.3.4 Causes of labour related delays Figure 2.6 Factors of labour related delays 2.3.4.1 Labour supply Abd Majid and McCaffer (1998) identified the factors of slow labor supply that contribute to causes of delays. Odeh and Bataineh (2002) in their research identified à ¢Ã¢â€š ¬Ã…“the factors of labor supply as contributors to causes of delays. Besides material, the labour also consider as major source in the construction industry. Generally, labour are categories into two groups such as skilled workers and unskilled workers. In construction industry without labour project could not run. For instance, during construction, materials are ready to but no worker carrying out the work. During the same time because of no worker to progress of work, the project will confront project delay. 2.3.4.2 Shortage of skilled worker According to Chan and Kumaraswamy (1996) mentioned the factor of shortage of skill labor is the most important factor that contributed to causes of delays. Skilled worker is a worker who has some special skill, knowledge and ability in his job and also gets highest pay such as plasterer, carpenter, painter, and concreter. Those skilled workers are learning the skills on the job. In construction, some contractors do not hire skilled workers because of higher labour cost and he employs some unskilled workers. At the same time skilled workers do not want get the job from the contractor with lower labour cost. Finally the unskilled workers could not complete the work on time. So, because of shortage of skilled worker affect whole project delay. 2.3.4.3 Labor of productivity According to Ogunlana, et al. (1996) studied the factor of labor productivity having high influence to causes of delays. Labor of productivity; generally define as output per labour hour. There are many factors that influence on the labour productivity. One of the factors is workers experience, labour with high experience and high skills in field leads to high performance at workplace. Besides that, attitude also will affect productivity of labour. For instance, a worker can lay one meter square per hour but because of lazy. Finally he using three hours to finish laid the brick wall. Because of this factor, the progress work delay and it will also influence the whole project delay. 2.3.5 Causes of Material related Delay Figure 2.7 Factors of material related delay 2.3.5.1 Shortage of construction materials Koushki, et al. (2005) mentioned that, factor shortage of construction material that contribute to causes of delays. Ogunlana, et al. (1996) identified the factor of shortage of material as a factor to causes of delay. Chan and Kumaraswamy (1996) studied that factors shortage of material as contributors that contribute to causes of delays. Abd Majid and McCaffer (1998) identified the factor of shortage of material that contribute to causes of delays. Material shortage is a potential source of construction delay. The major causes of material shortage is demand exceed supply. In construction have a lot type of material and the three main courses are cement, formwork and steel bar. Besides that, material is one of the main sources in construction industry. It is because without material project cannot construct. If a project facing the material shortage problem will be delay. For instance, a project having shortage ceramic tiles even though the labours ready for tiling. In this situatio n, the project will facing delay project. 2.3.5.2 Late delivery of materials Ogunlana, et al. (1996) identified the factor of late delivery of material as a factor to causes of delay. Abd Majid and McCaffer (1998) studied the factor of late delivery of material that contribute to causes of delays. Late delivery of material as a supplier fault due to high market demand; however the long procedure of the purchasing order from head office was complained. In construction, it factor is similar to the material shortage such as the labour ready for work but no material to do their work. Once contractor cannot receive the material on time that will be delay work and it will also affect project delay. For example, workers want to install the windows but without frame because of late delivery to site. So, the work will be delay and it will affect project delay. 2.3.5.3 Poor quality of construction materials Koushki, et al. (2005) mentioned that factor poor quality of material that contribute to causes of delays. Ogunlana, et al. (1996) identified the factor of poor quality of material as a factor to causes of delay. Abd Majid and McCaffer (1998) studied the factor of poor quality of material that contribute to causes of delays. Poor quality of material is construct building with using poor quality of material. The contractor has intention to cheat owner to earn more profit by change the quality of material such as concrete. For instance, a contractor cast a column with using Y 20 steel bar but actual in contract drawing is Y 25. After site staff done the inspection for this column and found that the steel bar inside column is Y 20 and ask contractor demolish the column to rebuild. In this case, time taken to rebuild the column will also affect project delay. 2.3.5.4 Escalation of material prices Ogunlana, et al. (1996) identified the factor of escalation of material prices as a factor to causes of delay. Wiguna and Scoot (2005) studied the factor of escalation of material prices was one factor that contribute to causes of delays. Escalation of material prices will cause shortage material in construction. It is because the market rate is keeping increasing. Some of the contractor does not buy the expensive material. During same time, the construction without material cannot run so the project will influence the project delay. For instance, a contractor because of material cost of market demands higher and does not make any order for material until material shortage. Finally, the construction cannot run without material and it will affect delay project also. 2.3.6 Causes of Equipment Related Delays Figure 2.8 Factors of Equipment related delays 2.3.6.1 Insufficient number of equipment According to Ogunlana, et al. (1998) identified the factors of insufficient numbers of equipment is the most significant factors that contribute to causes of delays. In construction stage, contractors are facing not enough machinery to produce work. It is because some of the contractors do not have a large capital to purchase that machinery due to higher cost. Once the projects carry out with not enough machinery, it will influence whole project delay. For instance, there are two works to be done by using towel crane but in site only one towel crane available. Finally, two of work could not be done at the same time due to not enough towel cranes. 2.3.6.2 Frequent equipment breakdown McCaffer (1998) studied the factors of equipment breakdown as contributors to causes of delays. Ogunlana, et al. (1998) mentioned the factor of frequent equipment breakdown is the most significant factors that contribute to causes of delays. In construction industry, some of the machinery always breakdown due to improper using by worker such as do not follow the instruction. For instance, machinery only can support for five hundred kilograms of material but during worker using that machinery and his carry out six hundred kilograms of material. Finally, the machinery will breakdown. Once machinery breakdown, the work will be stop immediately and affect some work delay. Finally, because of machinery breakdown the whole project will also influence delay. 2.3.6.3 Shortage of Equipment Parts According to Chan and Kumaraswamy (1996) identified the factor of shortage of equipment parts that contribute to causes of delays. After machinery breakdown, the technical carry out the repair work for the breakdown of equipment. During the same time, some part of machinery none have stock in market. Because of no spare part to repair the machinery, some of the works facing stop progress immediately. Consequently, it will influence whole project to be delay. 2.3.7 Causes of Financial Related Delays Figure 2.9 Factors of Financial related delays 2.3.7.1 Clientà ¢Ã¢â€š ¬Ã¢â€ž ¢s financial difficulties According to Chan and Kumaraswamy (1996) identified the factors of clientà ¢Ã¢â€š ¬Ã¢â€ž ¢s financial difficulties as contributor to causes of delays. During the construction, client will face some financial problem arise from unanticipated emergencies or financial mismanagement such as global financial crisis. Besides that, a client proposes a new development without borrow term loan or bridging loan from the bank. On the other hand, improper cost planning is a most serious problem for those clients facing in current delay project. For instance, during pre-construction stage a client do not planning cost properly and he will facing a lot of problem in construction stage such as no enough capital to pay contractor payment. Finally, because of contractor did not receive payment to influence whole project delay. 2.3.7.2 Delay payment to suppliers/subcontractor According to Abd Majid and McCaffer (1998) mentioned the factors of inadequate fund allocation and delay payment to subcontractor/suppliers as contributor to causes of delays in construction project. Due to sub- contractor do not take their responsibility to done the work on time. The contractor will delay the payment until they complete the job. But at the same time, the sub-contractor refuse to work because of not yet receive payment. As a consequently, the whole project will be influence delay due to sub-contractor refuse to work. 2.3.7.3 Contractorà ¢Ã¢â€š ¬Ã¢â€ž ¢s financial difficulties According to Ogunlana, et al. (1996) studied the factors of contractorà ¢Ã¢â€š ¬Ã¢â€ž ¢s financial difficulties having high influence to causes of delays. Poor financial management has been known as one of the factors why certain project cannot complete within contract period. Because of contractor lack of experience and could not manage their capital properly. On the other hand, because of delay payment by client contractor not enough money to cover up all sub-contractors and suppliers payment. Finally, the sub-contractor and suppliers refuse to work and supply material to the site and because of this factor the whole will influence delay. 2.3.8 Causes of External Related Delays Figure 2.10 Factors of external related delays 2.3.8.1 Weather condition Odeh and Battaineh (2002) identified the factors of weather condition as contributors to causes of delays. Long, et al. (2004) mentioned factors weather condition as factors ofexternal related delays. AL-Momani (2000) studied the factor of weather condition as contributors to causes of delays in construction project. During the construction period, weather is a factor to influence the whole project delay. It because weather condition that interfere with planned activities. Some activities can process but other cannot. For instances, during the worker cast the ground floor slab, but because of raining that particular work to be delay. 2.3.8.2 Slow site clearance According to Long, et al. (2004) identified factors of slow site clearance as factors of external related delays. During begin of construction stage, the responsibility party should have to carry out their work for site clearance immediately. Without clearance the site construction work cannot process. In some delay project found that, the third party did not take their responsibility to finish the site clearance within the period. Consequently, the whole project delay because of site clearance works delay. 2.4 Effect of Delays According to Aibinu and Jagboro (2002) identified the effects of construction delays on project delivery in Nigerian construction industry. They also said that the six major effects of delays follow by rank which include time overrun, cost overrun, dispute, arbitration, litigation, and total abandonment as shown in the Table 2.11 Effects of Delay Rank Time overrun 1 Cost overrun 2 Dispute 3 Arbitration 4 Litigation 5 Total Abandonment 6 Source : Aibinu and Jagboro (2002) Table 2.11 The effect of delays 2.4.1 Time overrun Time overrun it mean contractor could not carry out their work within contract period. In generally, time overrun can be categories into two group which include excusable delays and non-excusable. Once the project facing time overrun, it will affect the progress of work cannot finish on time. Besides that, the fault party will take the responsibility to pay the relevant parties for damages because of delay. For instance, during the project almost completed, but at the same time contractor because of exceptionally implement weather cannot completed the project within contract period. In this situation the contractor entitle to claim extension of time. On the other hand, if that contractor cannot complete the work within contract period due to his own fault. So the contractor no entitle to claim extension of time and he need to pay liquated damages. As stated in Persatuan Arkitek Malaysia form 2006 (PAM form 2006), which certain clauses stating about the damages by employer due to this event. It stated that in clauses below. 2.3.1.1 Clause 22.1 Liquidated Damage and Certificate of Non-Completion If the contractor fails to complete the works by the Completion Date, and the architect is of the opinion that the same ought reasonably so to have been completed, the architect shall issue a certificate of Non-completion. Upon the issuance of the certificate of Non-Completion the contractor shall pay or allow to the Employer a sum calculated at the rate stated in the Appendix as Liquidated Damages for the period from the Completion Date to the Date of Practical Completion. The Employer may recover such sum from the Performance Bond. The Employer shall inform the contractor in writing of such deduction or such debt due to from the contractor. The imposition of Liquated Damages by the Employer shall not be taken into account by the Architect in the issuance of payment certificates and Final Certificate, and is not subject to the set-off procedures under clause 30.4 and adjudication. 2.3.1.2 Clause 23.1 Submission of notice and particulars for extension of time If the Contractor is of the opinion that the completion of the Work is or will be delayed beyond the completion Date by any of the Relevant Event stated in Clause 23.8, he may apply for an extension of time provided always that 2.3.1.3 Clause 23.8 Relevant Events Exceptionally implement weather 2.4.2 Cost overrun During construction stages, the client and contractor always facing of cost overrun. Cost overrun  is an unexpected  cost  incurred in excess of a budgeted amount, due to  cost underestimation. Cost overrun is related to time overrun, once a project cannot be done in time, it will also affect the cost of project over budget. Commonly, cost overrun always happen due to contractor own fault such as inaccurate of cost estimate and he need to take responsibility to pay owner loss and expense. For instance, a contractor because of improper cost planning due to cost overrun. Finally, the owner set of his loss and expense from the contractor interim payment. 2.4.3 Dispute In construction industry, some of project delay because of dispute between contractual parties such as client, consultants, contractor and some relevant parties. Those disputes because of client failure make payment to the contractor. Once dispute happen, the relevant parties will go through with mediation. The mediator will make a decision to solve the problem. But if one of the parties does not accept the decision made by mediator, the parties will appeal the decision with arbitrator. If both parties accept the decision and the fault parties will take responsibility to pay damages for project delay. 2.4.4 Arbitration In current delay project, some of the contractual parties do not accept the mediator decision and they appeal in arbitration. Arbitrator will also make the decision to solve the problem. But if one of the parties does not accept the decision again made by Arbitrator, they still can appeal the decision in litigation. 2.4.5 Litigation In some delay project, the relevant parties because of still do not accept with the arbitrator decision. They are appeal the result in litigation which is dispute resolution in the courts. In litigation, the parties have a trial either by a court alone or by jury. If those parties are not satisfied judgment again, then they can appeal again if they have any new evidence to proof their right. But one the parties accept with the judgment, the faulty of parties need take responsibility to pay the penalty 2.4.6 Total abandonment Total abandonment it means the whole project stop immediately because of client facing financial difficulties. Some of the current delay project totally abandoned because of clientà ¢Ã¢â€š ¬Ã¢â€ž ¢s or contractor problem which include clients bankruptcy, contractor run away, poor marketing and sales strategies and so on. The effect of project totally abandoned will affect many parties such as contractual parties which include contractor, consultant, sub-contractor, supplier and some other relevant parties. Besides those parties, the purchasers will also suffer in cost damages due to project abandoned. 2.5 Methods of minimizing construction delays According to Nguyen, et al. (2004), à ¢Ã¢â€š ¬Ã…“studied the factors that can be applied as a method of minimizing of construction delays as follows: competent project manager; frequent progress meeting; accurate initial cost estimates; accurate initial time estimates; awarding bids to the right/experience consultant and contractor.à ¢Ã¢â€š ¬? During pre-construction stage, a client should employ a depth knowledge project manager to organize a good project team member to progress the work. Besides that, the project team member should be always discussing with the problem having during the site progress. On the other hand, contractor should be employs some employee with experience such as quantity surveyor. So that, during the time or cost estimate they can add on some unforeseen event to avoid the cost and time overrun. Furthermore, the developer should be hire some experience consultant and contractor.iot is because once they facing problem, they can refer previous project to so lve the problem immediately. So, the project can process with smoothly. According to Aibinu and Jagboro (2002), à ¢Ã¢â€š ¬Ã…“identified two methods to minimize or if possible eliminate time overrun were: acceleration of site activities, and contingency allowance.à ¢Ã¢â€š ¬? During construction stages, the contractor should carry out his responsibility to make sure the work progress can complete in time. If found that work progress are not equal to the estimate schedule. The contractor may carry out with acceleration such as hire additional worker. Besides that, the client may allow contractor standby some extra cost for unforeseen event such as accidents. According to Koushki, et al. (2005), à ¢Ã¢â€š ¬Ã…“revealed that the minimization of time delays and cost overruns would require: ensure adequate and available source of finance until project completion; ensure timely delivery of materials.à ¢Ã¢â€š ¬? During pre-construction, a client may prepare a good cash flow within the contract period. Once the client does not enough money to cover up construction cost, he can borrow a term loan or bridging loan from the bank to cover the cost until the whole project completed. It will avoid project delay due to client not enough capital. Besides that, the contractors make sure that material are order with a reliable suppliers and can receive it on time. Acco