Saturday, December 28, 2019

Identification, Properties, And Synthesis Of An Unknown...

Project 11: Identification, Properties, and Synthesis of an Unknown Ionic Compound Jacqueline Parker Chemistry 101 Laboratory, Section 10 Instructor: Xiaoyan Yang September 28, 2015 My signature indicates that this document represents my own work. Outside of shared data, the information, thoughts and ideas are my own except as indicated in the references. In addition I have not given aid to another student on this assignment. Discussion of Results The primary goal of this laboratory is to correctly identify an unknown substance. To achieve this task, one may use various tests that reveal both chemical and physical properties of a substance. By comparing the results of a known substance and the unknown substance, one may eliminate alternative possibilities and more accurately predict the undisclosed compound. Furthermore, by performing these tests, data can be collected and verified regarding chemical and physical properties of the unknown. Understanding the chemical properties of a known substance aids one’s understanding of the unknown based on comparative analysis of the results of the tests. In reference to the analysis of anions, Table 1 shows that a precipitate was formed when our unknown was combined with HNO3 and AgNO3, thus indicating the presence of a chloride ion. Because our unknown did not form a precipitate due to HCl and BaCl2, separate, effervesce, or smell, we concluded that neither sulfate, nitrate, carbonate norShow MoreRelatedAn Investigation into the Identification, Properties, and Synthesis of an Unknown Ionic Compound 1160 Words   |  5 Pagesmethods used in the identification, investigation of properties, and synthesis of an unknown compound. The compound was identified as calcium nitrate by a variety of tests. When the compound was received, it was already known to be one of twelve possible ionic compounds. The flame test identified the presence of the calcium anion in the compound. The compound tested positive for the nitrate cation using the iron sulfate test. At this point it was hypothesized that the compound was calcium nitrateRead MoreO rganometallic Reactions : Identification Of An Unknown Bromide1317 Words   |  6 PagesREACTIONS: IDENTIFICATION OF AN UNKNOWN BROMIDE (Preparative) Introduction The first purpose of the lab was to prepare an unknown organomagnesium bromide, an organometallic reagent, reacting an unknown aryl bromide with magnesium in anhydrous ether. The unknown was chosen from a predetermined list of benzoic acid derivatives with varying molecular weights and melting points (see Supplement C). The second purpose of this lab was to prepare an unknown carboxylic acid by reacting the unknown aryl-magnesiumRead MoreChemical Reactions And Synthesis Of Organic Compounds2395 Words   |  10 PagesOrganic chemistry is the complexity of natural compounds. It is applied to the production of mundane objects that include: plastics, polymers, soaps, detergents and drugs. Such compounds of organic chemistry involve the identification, modelling, chemical reactions and synthesis – it initiates the concept of design implemented in organic compounds (Helmenstine A, 2014). An example of an organic compound is the product of organic drugs in which are manipulated behi nd the chemistry of its design. ARead MoreSleuth your slurry2119 Words   |  9 Pagesshows that when presented with an unknown chemical substance, identification of that substance is revealed through a seires of tests that involve chemical and physical properties of that substance. Problem: You are given an unknown chemical substance that you need to be able to identify. How are you going to do this? The compound can be either harmful or toxic, so what you need to do is test all of its physical and chemical properties, and then find out the synthesis of the substance. QualitativeRead MoreCell Biology Final Essay30093 Words   |  121 PagesC) amino acids can polymerize into polypeptides. D) nucleotides can polymerize into nucleic acids. 7. Organisms that evolved the ability to use H2O as a donor of electrons and hydrogen for the photosynthesis conversion of CO2 to organic compounds radically changed Earth by producing A) sugar. B) cellulose. -C) O2. D) H2. 8. RNA is believed to have been the initial genetic system because it can A) form a stable double helix with a complementary nucleic acid strand. -B) catalyzeRead MoreSocm Study Guide Essay30404 Words   |  122 Pagessmallest stable unit of matter. Element – all of the atoms with the same atomic number; also an element can not be broken down by heating or other physical means. 2 Describe the different ways in which atoms combine to form molecules and compounds. Ionic bonds – anions and cat ions are held together by the attraction between + and – charges Covalent bond – a chemical bond between atoms that involves the sharing of electrons Single Covalent bond – sharing of one pair of electrons DoubleRead MoreAbstract Nuclear Medicine: Radiopharmacology12701 Words   |  51 PagesNuclear Medicine (NM) is a branch or specialty of medicine that uses radionuclides and relies on the process of radioactive decay in the diagnosis and treatment of diseases. Elemental radionuclides are combined with other elements to form chemical compounds to form radiopharmaceuticals (or RPs). In NM imaging, RPs are taken internally and, then, external detectors capture and form images from the emitted radiation by the RPs. There are several techniques of diagnosis: scintigraphy (for 2D images), SPECTRead MoreThe Extraction of Pectin from Orange Peels13647 Words   |  55 Pages- - - - - - x CHAPTER ONE 1. Introduction - - - - - - 1-3 1.2 Objectives and Scope - - - - - 4 CHAPTER TWO 2.0 Literature Review - - - - - - 5 2.1 Historical development of the production of pectin - 5-7 2.2 Chemical and physical properties of pectin - - 7 2.2.1 Enzymes present in peptic substance - - - 8 2.2.2 Acetyl groups in pectin - - - - -- - 8-9 2.2.3 Degradation of pectin under Alkaline or Acidic condition 9 2.2.4 Solubility of pectin - - - -- - - 9-10 2.2.5 Viscosity of pectin

Thursday, December 19, 2019

Europe and Its Foreign Policy - 4212 Words

Mariaclara Ingrid Ludovici EU relations with the world Nowadays, the EU has adopted a foreign policy that has been modified and improved over time thanks to a series of treaties. It has been introduced to maintain EU values, interests, independence, and integrity of the Union. EU foreign and security policy has the aim of strengthening the Union’s security by keeping peace and promoting cooperation, democracy, the rule of law, and respect for human rights. It is connected with four main aspects: trade, foreign direct investment, development, and monetary policy. Other fundamental factors related to it are the increasing process of enlargement and cooperation, and international relations. Those elements have been introduced to built†¦show more content†¦There, EU Member States and other nations sent around 400 troops. That was the first time in which the EU led a military mission (A Guide for Americans, 26). However, in order to better understand and explain how Europe approaches foreign policies, it is appropriate to consider some diplomats’ thoughts exanimating international relations in the twenty-first century, such as Cooper with his liberal vision. He thinks that there are three types of states in the world, and the way in which they are classified depends on how they deal with each other. In the world there are countries without fully functioning states that are called â€Å"pre-modern,† nation states dealing with territorial sovereignty and national interest, known as â€Å"modern† states, and then countries whose foreign and domestic policy are deeply connected, governance means are shared, and the control of territory and of power is not the only method to keep security. This last kind of state is called â€Å"post-modern.† Through this distinction, Cooper also confronts the United States and Europe’s different approaches. The U.S. is more heg emonic, and seeking for control, also military if necessary. Europe, instead, has a more defensive attitude, and more compatible with human rights and cosmopolitan values. These characteristics makeShow MoreRelatedThe Outbreak of War in Europe in 1914 Was Due to an Aggressive Foreign Policy Which Had Been Waged Since 1900 Century’ How Far Do You Agree with This Opinion? Use Sources V, W and X and Your Own Knowledge of the Issues Relating to the Controversy847 Words   |  4 Pages‘The outbreak of war in Europe in 1914 was due to an aggressive foreign policy which had been waged since 1900 Century’ How far do you agree with this opinion? Use Sources V, W and X and your own knowledge of the issues relating to the controversy There has been much historiographical debate over the controversy of â€Å"who bore chief responsibility† on who was solely to blame for the outbreak of war. The Treaty of Versailles is significant evidence to display how Germany was forced onto the conclusionRead MoreAmerican Foreign Policy Since World War 21395 Words   |  6 PagesBackground to U.S Foreign Policy In their book American Foreign Policy since World War 2, Steven W. Hook, and John Spanier take a historical look at American foreign policy. Since its independence, all through to the start of the 20th century, the United States had a policy of detachment. This was rooted in the believe that Europe, the only other meaningful powerful in the world in the 18th and 19th century, had intrinsic issues related to feudism that kept the continent in a constant state ofRead MoreThe Truman Doctrine Was A United States Foreign Policy1574 Words   |  7 PagesThe Truman Doctrine was a United States foreign policy established by President Harry S. Truman (1945-1953) in 1947. The policy stated that the US would provide military and financial support to Greece and Turkey to prevent them from falling to communism. This started a policy of â€Å"containment† which would persist for many years to come. After World War II left most of the world devastated, the US and the Soviet Union emerged a s the two global superpowers and despite being allies during the war, theRead MoreWoodrow Wilson s Impact On The World And Foreign Relations With Progressive Ideals1109 Words   |  5 PagesWoodrow Wilson saw the end of the Great War as an opportunity to attempt to remake the World and foreign relations with progressive ideals. His ultimate goal was to establish permanent global peace and international cooperation among a concert of democratic nations. Wilsonianism would greatly impact modern era Presidents’ Foreign policy attempts to influence the world in the twentieth and twenty first centuries. Specifically, after World War II during the Cold War the U.S. was instrumental in theRead MoreThe Effectiveness of Napoleon IIIs Foreign Policy Essay1050 Words   |  5 Pagesof Napoleon IIIs Foreign Policy In general terms, Napoleons foreign policy was much less successful than his domestic policy was. Generally speaking, the aims of his foreign policy were to present France as the champion of oppressed people throughout Europe, to create new countries, which would be grateful to France, to maintain good relation with Britain and to maintain a balance of power between Austria and Prussia. Napoleons foreign policy was shown effectiveRead MoreEssay on U.S. Foreign Policy and Latin America1138 Words   |  5 PagesDuring the Cold War, the US invaded Latin America, Asia, and partly Europe. They used sneaky methods and propaganda to achieve their goals. At this time, in the Cold War, they were very devious and tactical in their mission. The US foreign Policy at that time was all about defeating Communism and keeping the balance of power in it’s favor but most importantly, for US’s own economic interest. Generally, the US foreign policy concerning Latin America was of course for the US own benefit. If theRead MoreThe Truman Doctrine1364 Words   |  6 PagesAmerican Foreign Policy during the Cold War On March 12, 1947, President Harry S. Truman defined United States foreign policy in the context of its new role as a world superpower. Many historians consider his speech to Congress as the words that officially started the Cold War. The Truman Doctrine was a major break from U.S. historical trends of isolationist foreign policy. His speech led to the Cold War policy of containment. Moreover, it served as a precedent for future U.S. policy of interventionismRead MoreThe Cold War Was A State Of Political And Military Conflict1547 Words   |  7 PagesThe Cold War was a state of political and military conflict that tested the vigor and fortitude of a multitude of United States presidents. Throughout the Cold War, various different strategies and foreign policies were tried and tested by US presidents. However, the environment in which these policies operated in did not stay consistent. Correspondingly, the Soviet Union’s potency fluctuated consistently, meaning that during som e periods the â€Å"Red Scare† was not nearly as threatening as others. TheRead MoreThe Cold War And The Soviet Union1122 Words   |  5 PagesCommunist friendly governments throughout Eastern Europe. The spread of Communism in Eastern Europe created a division between Eastern and Western Europe called the Iron Curtain. Stalin also unsuccessfully attempted to drive American, French and Britain forces out of the German city Berlin, thus creating even more tension between the Soviet Union and the West. These series of moves made by Stalin following World War II dramatically altered the West policies towards Communism and was the beginning ofRead MoreU.s Foreign Policy During The Nineteenth Century1226 Words   |  5 PagesU.S foreign policy Through the nineteenth century, America concentrated on conquering the West from the Natives, and to remain in isolation from the foreign sectors of the world. Once industrialized and more robust, it began looking for markets and colonies overseas. U.S foreign was designed to secure and open the door for trading internationally. More importantly foreign policy secure alliance and defense to protect its national interests around the world.. Initially, U.S foreign policy had great

Wednesday, December 11, 2019

Business Personal Development and Career Plan free essay sample

They will need to be realistic and know how to focus on priorities. This will allow them to develop | |strategies based on realistic and measurable targets to meet their developmental needs. Learners will need to look ahead to create medium term | |(five years) projections for their career plan. | | | |The unit introduces learners to the concept of continuing professional development. This will give them an understanding of the process of | |lifelong learning and enable them to look beyond the boundaries of a short-term plan. On completion of the unit, learners will have developed a| |realistic picture of their career possibilities. | | |Professional Context/Summary of Assignment | | | |You are a completing your own Career Development portfolio as part of your ‘Next Steps’ at Abingdon and Witney College. Completion of this | |portfolio will help you to plan for your next course or employment and will address issues such as how do I get there? What other | |qualifications or skills do I need to be able to do this job? | | | |The assignment will also run alongside Unit 13 Recruitment and Selection which students are covering during Terms 1 and 2 and benefits will be | |gained from these running concurrently. We will write a custom essay sample on Business: Personal Development and Career Plan or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page | | |Assignment – Career Development Planning in Business | | | | | | | | | | | | | | | | | | | | | | | | | | | |TASK 1 (P1/2/3/4/5/6 as well as M1/2/3) | | | |This task requires you to undertake individual research and make informed decisions regarding short term and medium term career planning | |objectives. | | | |To achieve a pass for this unit you must submit an individual Career Development Portfolio (CDP). You must also create a blog which you will | |update each Friday during your workshop – the blog will include research undertaken and how your planning is changing based on the research | |which you are carrying out. | | |Your CDP must contain all the following elements:- | | | | | |Front cover, contents page and page numbers | | | | | |Introduction | | | | | |Current skills audit | |Mind map illustrating what skills you have and how you are going to develop them to the appropriate level | |2 x observation sheets with examples of you achieving them | | | | | | A description and comparison of all sources of careers related information used to inform your career decision | | | | | |A personal SWOT analysis related to your chosen career | | | | | |Personal career objectives for both the short term (2yrs) and medium term (5yrs) i. e. SMART | | | | | |Details of the continuous professional development needed for your chosen career | | | | | |A reflection on how useful a skills audit is in informing your career decisions | | | | | | | |Conclusion | | | | | |Appendix 1 A week by week reflective learning blog charting your initial careers thoughts, research and decision making (Mahara journal) | | | | | |Appendix 2 – Examples of careers related information relevant to your chosen short and long term targets | | | | | |Appendix 3 – Up to date curriculum vitae | | | | | | | |To achieve a merit for this unit you must include analysis of the information which you are including – its relevance to your career planning,| |how it will help you achieve your targets and goals, assessment of importance and relevance to your short and medium term career development | |plans (more help with this in the tips table below). | | |To be handed in by: Friday 14th December 2012 | | | | | | | | | | | | | |TASK 2 | | | | | | | |D1 | |You are to write a report which evaluates the process which you have undertaken and how far you believe you have come in achieving your | |planned objectives of your career plan. You need to reflect on your research and the progress that you have made with your career plan. You | |should be able to identify any changes in the plan, any progress you have made in achieving your targets and any difficulties that you have | |encountered and how these have been overcome. You also need to evaluate the impact that these developments are having on your short-term plan| |and identify any impact on your medium-term career plan. You also need to reflect on your own skills audit and your research into continuing | |professional development you are likely to undertake in the early years of your career. | | | |Tip | |Assess your experiences and the processes that you have been involved with in developing your plan. For example, setting and meeting targets,| |making adjustments, conducting research, compiling and sifting information in order to inform your career choice. You should be able to | |assess the link between short term and medium term career planning, highlighting any issues that may impact on these two stages of your plan. | | |D1 to be handed in by: Friday 21st December 2012 | | | |TASK 3 | | | | | | | | | |D2 | |You are to write a report which evaluates your own development of transferable business skills. To achieve D2, you will need to reflect on | |your plans for developing your transferable business skills. You will need to provide evidence of achievement or work in progress and this | |should be developed to the appropriate level, as identified in the career plan. You will also need to provide an evaluation of your progress | |against the targets in your career plan, linking achievements to success criteria. Where appropriate, this will include an evaluation of the | |impact that lack of progress will have on your short- and medium-term plans. | | | |Tip | |Refer back to the reflective learning blog you completed for Task 1 and reflect on your research and the progress that you have made with your| |personal career objectives. Identify any changes in the plan, any progress you have made in achieving targets and any difficulties that you | |have encountered and how these have been overcome. Evaluate the impact that these developments are having on your plan in the short and | |medium term. | | | |D2 to be handed in by: Friday 21st December 2012 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |USEFUL INFORMATION | | | |Please refer to Moodle for links to useful web sites and information to help you complete the tasks. | | | |The following table is also useful for you to check that you have included all required elements of your portfolio to satisfy the assessment | |criteria for the unit. | | |Grading Criteria | |Tip | | | | | |Front cover, contents page and page numbers | | | |Present your portfolio in a bound folder or file with a proper title page and table of contents. | | | |Introduction Your introduction needs to establish what the portfolio is about and provide a summary as to wha t will follow. | | | | |P3/P5/M3 | |Current skills audit | | | |You will need to examine your current skills profile by the production of a skills audit table. Ensure you include the three Functional | |Skills of IT, numeracy and literacy and link your qualifications in this area to the levels of the National Qualifications Framework. What | |other skills have you gained from your college work (e. g. team working, time-management) AND from employment or voluntary activities? Your | |skills audit MUST include your current level according to Skills For Life | | | |Your audit must also provide evidence that you have achieved or are working towards skills that are at an appropriate level for your future. | | | |For P5 you need to map out how you intend to develop your transferable business skills at the appropriate level. The development of some | |skills may be measurable through qualification levels, for example functional skills. Other skills may only be measurable through observation | |and may require you to gather a range of evidence. For example, tutor observation sheets or work experience feedback on the development of | |time management skills. | | | |For M3, you will need to demonstrate that you are aware of how you can progress in developing your transferable business skills. For example, | |if you needed to upgrade your IT skills, you should be able to assess the available options to determine which best fit your personal | |circumstances. These could be through ICT functional skills, IT modules or online courses. You will need to assess the suitability of options | |in line with your career plan and then pursue the chosen options. Evidence of progress / research must be recorded in your portfolio. | | | | | |P1/M1 | |A description and comparison of all sources of careers related information used to inform your career decision | | | |You must access a wide range of information and not just via the internet. To make an informed career decision you may need to access books | |in the careers library, have an appointment with the Connexions advisor, talk to friends relatives, obtain job packs and company | |information. The information you describe should be in detail and not just a list. | | | |To achieve M1 you must link your research to the skills gaps identified in your skills audit (P3). You must demonstrate that you have | |researched and assessed the viability of achieving your development needs. Your projections must be realistic and You must show that these | |options are achievable within the medium-term (5 yrs) framework of your career plan. | | | | | | | | |P2 | |A personal SWOT analysis related to your chosen career which feeds into your initial career plan | | | |Describe what a SWOT (strengths, weaknesses, opportunities threats) analysis is and then produce your own personal SWOT analysis in table | |form. | | | |The career plan will be a working document, and may be subjec t to change as you carry out research into your original career choices. |(remember that short term is two years and the medium term is five years) | | | | | |P4/M2 | |Personal career objectives for both the short term (2yrs) and medium term (5yrs) i. e. SMART | | | |What are your short term and medium career objectives? All targets must have success criteria linked to them and also feed from your initial | |career plan which you have created in P2. | | |What are SMART targets and how can they help you achieve your short term and medium term career objectives? Produce a table of SMART targets | |(specific, measurable, achievable, realistic and time bound) for the short and medium term. | | | |To achieve M2 you need to be aware of the importance of setting realistic SMART targets, which are measurable, by setting appropriate success | |criteria. You will need to demonstrate that you are managing progress towards meeting your targets effectively. This will involve time | |management s kills. Targets may be self-generated or come from you 1:1 reviews. You must maintain an on-going record which reflects your | |progress – update your blog with this information. | | | | | |P6 | |Details of the continuous professional development needed for your chosen career | | | |What is meant by the term ‘continuous professional development’ and why is it important in career planning? | | |Write or produce a table identifying the continuous professional development that is required for your chosen career (short and medium term). | | | | | |P1/M1 | |Conclusion | | | |Draw a thoughtful conclusion from all the research and work you have undertaken to complete this portfolio. Has completing the portfolio | |confirmed a career direction for you or has it made you consider something totally different? How useful has the process of compiling this | |portfolio been? | | | | |ALL Criteria | |Appendix 1 A week by week reflective learning blog charting your initial careers thou ghts, research and decision making | | | |Your blog should commence at week 1 with your current career plans and thoughts. Update your blog each week and reflect on the activities you| |have undertaken. Has a particular activity e. g. the skills audit, made you think of a different career direction? Are you going to have to | |make changes to your college or personal life in order to achieve your SMART targets? How are you going to manage your targets from a time | |management perspective? | | | | |P2/P4/P6 | |Appendix 2 – Examples of careers related information relevant to your chosen short and long term targets | | | |Include a range of information, not just information from the internet. If you have a meeting with a careers advisor, or you talk to a family | |member about possible careers submit this as a short typed ‘meeting summary’. You may wish to include information from professional | |associations e. g. The Institute of Marketing or from company job pac ks. | | | | |P4 | |Appendix 3 – Up to date curriculum vitae | | | |The CV should be up to date and include any new employment or transferable skills gained since you submitted the CV for the Unit 13 | |Recruitment Selection module. | | | | | | | | |Evidence Required for : Unit 15 – Career Development Planning in Business | |Portfolio of evidence/ Reports / Web pages (screenshots) / Presentations / Blog | | | | |Student: On submission of this assignment, please sign to confirm that| | |this is all your own work and any references have been suitably | | |credited. | | | |Date | |Signature of Assessor | | | | | | | | | | |Internal Verifier Name | | | | |Date | |Signature of Internal Verifier | | | | | | | | | |Assessment and grading criteria Unit 15 – Career Development Planning in Business | P1 – identify sources of information related to the career path P2 – complete a career plan identifying their development needs P3 – carry out a skills audit to identify skills gap P4 – create SMART targets for the career plan P5 – demonstrate transferable business skills P6 discuss methods of continuing professional development and training relevant to the career plan. M1 assess methods of achieving development needs within the timeframe of the career plan M2 monitor and audit progress towards targets using appropriate success criteria M3 assess ways of achieving the level and types of transferable business skills needed for the career plan. D1 – evaluate the distance travelled in achieving the planned objectives of the career plan D2 – evaluate own development of transferable business skills

Wednesday, December 4, 2019

Auditing and Assurance Shareholders of Business

Question: Discuss about the Auditing and Assurance for Shareholders of Business. Answer: 1. Main requirements of ASA 700 on audit opinion and auditor report There are different parties which make use of the financial statements of a company like its shareholders, creditors and potential investors. These three entities do not take part in the management of the company directly but they have an interest in the financial performance of the company. They rely on the information given in the audited financial statements to make many business decisions (Turner et al., 2010). There are regulatory bodies in Australia which have made it mandatory for companies to prepare their financial statements in accordance with the Australian Accounting Standards. The companies are required by law to get their financial statements audited by outside auditors and the released financial statements of companies also contain auditors report in which the auditor expresses its audit opinion regarding the financial statements (Caanz, 2016). The auditor forms an audit opinion on the basis of the conclusions drawn by the person after examining the audit evidence. In this case the audit evidence consists of a sample of accounting entries made in the accounting records of the company and also any other document of the company collected by the auditor. An auditor would express in the audit opinion whether the financial statements of the company contain any material misstatements or not. In this case material misstatements are those which are significant enough to influence the economic decisions of the users of the financial statements. The auditor would express in auditors report whether the financial statements of the company have been prepared in accordance with the requirements of the financial reporting framework which is applicable in the country. The companies have to keep a record of their business transactions according to certain accounting standards (Loftus et al., 2016). Moreover the auditor would mention in its report whether all the disclosures of information as required by law has been made in the financial statements. Further the auditor would give whether all the relevant information is contained in the financial statements and they have been prepared by following consistent accounting policies which have been mentioned by the company. The auditor would mention in its report if the accounting estimates made by the company are reasonable and the structure of the financial statements conforms to the requirements of the regulating bodies. The auditor would also give an assessment of the company as a go ing concern (Xu et al., 2011). If there are any significant risks that endanger the existence of the company in near future, the auditor would mention them. Further the auditor would mention in its report whether there are sufficient internal controls in the company to safeguard its assets and prevent frauds. A mention of audit risks would also be made in the report. There are two major types of audit opinions, namely modified and unmodified opinion. An unmodified audit opinion by an auditor indicates that the financial statements of the company do not contain any material misstatements and they comply with all the requirements given in the financial framework as required by the regulating body of the government. A modified opinion can be of three types (Smallbusiness.chron.com, 2016). In the first case a modified opinion is given when auditor finds that financial statements contain material misstatements but they are not pervasive. In other words there is something wrong with a particular accounting item but rest of the accounting records are correct. In the second case the auditor would give a disclaimer of an opinion when the scope of the audit has imposed certain limitations on the auditors capacity or there are certain uncertainties relating to the business of the company. In the third case the auditor gives an adverse opinion when the compa ny has not followed the accounting standards in accounting for business transactions or committed irregularities which could be the result of a fraud. This kind of audit opinion is given when there are material misstatements in the financial statements and they are also pervasive or widespread. Audit opinion in case of Connor Company As given in the case, Connor Company was having problem in paying debts during the year. The company was paying its creditors by using bank overdraft. Now the bank wants repayment of bank draft within a month. The company is not able to procure additional funds as its cash flows do not cover its debts. In this case if the company is not able to pay its bank overdraft, the bank can initiate process for demanding winding up of the company in court of law (Accaglobal.com, 2016). Thus there exist adequate conditions that put in danger the continuance of the company as a going concern. In this case the directors and management of the company are required by law to make an assessment whether or not there are material uncertainties that put in doubt the ability of the company to continue as a going concern in a report in the financial statement. As becomes clear from the given details there are material uncertainties that threaten the continuation of the company as a going concern. If the financial statements of the company have been prepared on a going concern basis and the auditor feels that adoption of going concern assumption, that is, the claim that firm would continue in future with no problems or risks threatening its existence, by the management, is inappropriate, the auditor would express an adverse opinion. Audit opinion in case of local Australian company The Australian accounting standards lay down that cost of inventories should be determined by the Australian companies using FIFO method (Chartered Accountants Australia New Zealand, 2016). In the given case the local Australian company which has an American parent company has used the LIFO method for ascertaining cost of inventories. In other words the given local company has not followed the accounting standard it needs to follow under the Australian law. Moreover, the cost of goods sold and ending inventory would differ in cases where FIFO and LIFO are used and the prices of materials or inventories are rising or falling continuously (Accounting Tools, 2016). Thus profit shown in the financial statements would also differ under the two methods. In FIFO it is assumed that inventories are sold or used in the order they arrive. The inventories that come first are used first. Under LIFO the inventories which have arrived in the company recently are used first. As the given company has used LIFO instead of FIFO there would be material impact on the financial statements which would not show the true picture of the financial positions and performance of the company as required by the financial reporting framework in Australia. Therefore the auditor would give an adverse audit opinion in its audit report. Audit opinion in case of Victorian Manufacturing Company The financial statements of Victorian Manufacturing Company contain misstatements which are material in nature. The auditor would give an adverse audit opinion in its audit report. According to the accounting standards laid down by the Australian Accounting Standards Board which Australian companies have to follow, the asset like plant and machinery are to be shown or carried in the balance sheet at their original cost at which they were acquired less accumulated depreciation (Aasb.gov.au, 2016). Another method is revaluation model where the fair value of the asset is determined through an appraisal done by a professionally qualified person. This fair value is determined after collecting information about the prevailing market price of the asset. The asset is shown at this fair value in the balance sheet and any subsequent depreciation is deducted. If this method is followed revaluation of the asst takes place at reasonable intervals of time. But as becomes apparent Victorian Manufac turing Company has not followed either of the above two methods for arriving at the value of factories that should have been shown in its balance sheet. Thus the auditor would give an adverse opinion in its audit report. 2. Internal control weaknesses in Adel Manufacturing Company The following are the internal control weaknesses in the procedures of Adel manufacturing company. Firstly, it is given that when a worker is hired by the foreman of Adel manufacturing company, the worker gives an income tax installment declaration form to the foreman. The foreman of the company writes in the corner of the income tax declaration forms given by the hired workers about their hourly rates of pay and then sends these forms to the pay roll clerk (Indigenous Business Australia, 2016). This is inadequate procedure. The foreman in this case is not left with any record of the workers that the individual has hired. There might be a case when all the income declaration forms of workers do not reach the pay roll clerk or the individual loses some of these forms. In this case the company would have no records of those workers left. Secondly, the foreman writes the hourly rate of pay of a worker hired in the corner of the income declaration form given by the worker and sends it to the pay roll clerk. The foreman should also write on the each form that the particular worker has been hired with the specific hourly rate of pay to be paid to the worker. The foreman should put the individuals signature to authorize the recruitment. The foreman should give these details in separate documents signed by the individual and send these documents to the payroll clerk and the senior officer of the payroll department (Romney et al., 2013). At present the foreman is not doing so which is a shortcoming. Thirdly, it is given that workers are free to fill their timesheets and deposit them without any supervision by any official of the company. This is complete lack of control. The workers should fill the time sheets in the presence of a company official and they should not be allowed to carry time sheets with them. The official should check if each worker is filling the times of arrival and departure correctly. Moreover the box in which time sheets are deposited by workers should be looked after by an official of the company so that time sheets do not get lost leading to inadequate records (University Of Washington, 2016). Fourthly, computation of salaries of workers is being done by a junior payroll clerk, which is wrong. The knowledgeable officers of accounts department should compute the salaries on the basis of information received from the personnel department (Hart, Fergus and Wilson, 2012). Fifthly, the chief accountant of the company should fill the cheques that are to be forwarded to workers as compensation after considering the statement showing the computed salaries of the workers as prepared by the accounts officer of the company. At present the payroll clerk is filling details in the checks. This person is very junior official and should not be given the custody of even the blank cheques. Sixthly, cheques are sent by the chief accountant to the foreman for distribution among workers. This is a faulty system. The cheques should be sent to a senior official in the personnel or accounting department other than the foreman and workers should collect their cheques from the individual. Finally, payroll bank account is reconciled by the Chief Accountant who also prepares various tax reports. This work should be done by other officers under the Chief Accountant. As more officials are made responsible for different types of work, for a fraud to happen, collusion of more people would be required. By giving too much work to an individual without any checks by others, a company increases the chances of a fraud or mistake happening (Romney et al., 2013). There can be different tests that can be applied to bring to light the deficiencies in the current procedures being followed by Adel manufacturing company. Firstly, information can be obtained from the payroll clerk and number of information declaration forms of workers that the individual has can be ascertained. Then the foreman would be asked how many workers the individual has hired so far. The foreman might not be having any record or the individual might not even remember the exact number hired by the person. Secondly, the number of time sheets with the payroll clerk can be compared with the actual number of workers in the company as shown by the worker income declaration forms or according to the information given by the foreman. This would indicate if time sheet of any worker is missing. Thirdly the computations of salaries of different workers by the payroll clerk can be checked by an accounts officer to find if the calculations have been done properly (Hart, Fergus, and Wilson, 2012). Fourthly, the amounts filled in the cheques by payroll clerk can be checked by an accounts officer. Fifthly, if a worker does not get a salary and complains to the company this would be an indication that internal controls are inadequate. References Aasb.gov.au (2016) Property, Plant and Equipment AASB 116. Available at: https://www.aasb.gov.au/admin/file/content105/c9/AASB116_07-04_COMPjun09_07-09.pdf (Accessed: 16 September 2016). Accaglobal.com (2016) Audit And Insolvency. 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