Professional certificates of software engineering Research Paper

Professional certificates of software engineering - Research Paper Example There are a number of reason for which certification is crucial or needed for software engineers and the field of software engineering. One of the benefits of certification is that skills of the engineers become widely acceptable, which is in relation to quality of service and skills. As a result, the skills of a software engineer can be verified and deemed to meet the expected standards or even be below. In addition, it creates proper job opportunities for all interested parties with certification as organization employ people with credentials, as opposed to those without (Compucert n.d.). This is because credentials are always verifiable and reliable as opposed to actual practice, which could be inadequate and time consuming to prove one’s worth at engineering. In addition, certification creates a benchmark for the software engineering market through which people can be gauged in terms of their skills (Tripp 2002, p.32). Certification has as many downsides as it has upsides, which affect the role of certification and its outcomes. One such is that it is an expensive process for one to undergo since it consumes numerous resources, both financially and in time. There are also many certifications that a software engineer can receive putting the industry at loggerheads as to which is superior, or more recognized than the other. In addition, no set and regulated curriculum of software engineering program exists, which makes it difficult to discern proper qualifications against those that fall short of requirements (Wyrostek 2001). Different organizations provide certifications for software engineers in order to create a trustworthy market for software and ensure quality. One such organization is QAI global that certifies engineers in software quality, testing, quality analysis, software project management and software business analysis among others (Software Certifications n.d.). Another organization that

Biome Essay Example for Free

Biome Essay The African Savanna biome is a tropical grassland in Africa between latitude 15Â ° North and 30 degrees S and longitude 15 degrees W and 40Â ° West. It covers Guinea, Sierra Leone, Liberia, Cote Divore, Ghana, Togo, Benin, Nigeria, Cameroon, Central African Republic, Chad, Sudan, Ethiopia, Somalia, and the Democratic Republic of the Congo, Angola, Uganda, Rwanda, Burundi, Kenya, Tanzania, Malawi, Zambia, Zimbabwe, Mozambique, Botswana, and South Africa. Around 2 million large plant-eating mammals live in the savanna. There are 45 species of mammals, almost 500 species of birds, and 55 species of acacia in the Serengeti Plains. There are animals such as lions, African wildcats, klipspringer, steenbok, Burchells zebra, African Savanna monitor, and puff adders. They have the largest diversity of hoofed animals in the world including antelopes, wildebeest, buffalos, zebras, and rhinoceros. Fire, ground water, water table, soils moisture retention, landforms (plateau, mountain, valley) and their slope ( 3% to 10%), soil temperate, days of cloud cover versus days of sun for amount of sunlight and it influence, first last frost dates for growing season. Focus on the limiting factors of the air supply, precipitation, soil types, light.

grey tree frogs :: essays research papers

Hyla versicolor, commonly know as the Gray Tree Frog or the Eastern Gray Tree Frog, is an amphibian that is referred to as the â€Å"Chameleon of the Frog world† (Craighead, 2004, p.1) because of its ability to change colors. â€Å"This frog was once thought to be the same species as the Cope’s Gray Tree Frog†. They can only be distinguished by their calls and the fact that the Cope Gray Tree Frog is diploid while the Gray Tree Frog is tetraploid (NPWRC, 2004). The Gray Tree Frog is classified as follows:   Ã‚  Ã‚  Ã‚  Ã‚  Kingdom: Animalia   Ã‚  Ã‚  Ã‚  Ã‚   Phylum: Chordata   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Class: Lissamphibia   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Order: Anura   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Family: Hylidae Genus: Hyla   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Species: H. versicolor   Ã‚  Ã‚  Ã‚  Ã‚  The Grey Tree Frog is about two inches in length. Its head is short and broad and its body corpulent (Dickerson, 1969). With a white belly, white rectangular spot under both of its eyes, yellowish orange markings on the inside of the hide legs and black blotches including one that looks like an irregular shaped star on its back this frog is very colorful and exotic looking. Depending on the environment and the stress level of the frog, its colors may change (Centralpets.com, 2004). H. versicolor may actually be any shade of brown, grey, green, or even light yellow or white. The temperature and the intensity of light also affect the frog’s colors. When there is bright light and a higher temperature perhaps it will be a yellowish white with almost no markings. When it’s dark and moist it may be a dark stone gray with dark markings (Dickerson, 1969). The frog’s back is usually textured with coarse tubercles. Its fingers are thinly webbed while the hind foot is more developed. Large disks exist on the fingers and toes to assist with climbing and sticking to objects (Dickerson, 1969). The male and female Grey Tree Frogs are very similar. They are distinguished by the male having a dark underside of his throat. Also the females ears are smaller then the males (Dickerson, 1969). The Gray Tree Frog can be found anywhere ranging from southern Ontario in Canada to the southern coast in the United States. Usually it is not found west of Texas or Manitoba, Canada. The can be found at Rice Creek Field Station. The best habitat is shallow water situated close to diverse stands of willows, oaks, and pines (Craighead, 2004, p. 2). The location of water and plenty of vegetation, which not only shades the forest but also covers the ground with broken brushwood, is what needed for the frog’s ultimate survival is.

Audit Working Papers

Audit Working Papers Presented By: Kanza Masood Presented To: Miss Iram Butt Semester: Semester 6 Date: 18th Feb’13 Course: Audit Internal Control ————————————————- Audit working papers Audit working papers  are the documents which record all  audit evidence  obtained during  financial statements  auditing, internal management auditing, information systems auditing, and investigations. Audit working papers are used to support the audit work done in order to provide assurance that the audit was performed in accordance with the relevant auditing standards.They show the audit was: * Properly planned; * Carried out; * There was adequate supervision; * That the appropriate review was undertaken; & finally and most importantly; * That the evidence is sufficient and appropriate to support the audit opinion. Audit working papers are the  property  of the  aud itor. In order to keep  professional ethic, it cannot discover to third party without consent of the client unless limited specified situations mentioned in  ISA 230 Documentation  and required by  law, the examples are  court order, for  public interest  and so on.The forms of documentation may be  flowchart,  manual,  narrative note,  checklist  or  questionnaire. ————————————————- Proper features of working papers * Reviewed by auditors with supervisors noted. * Signed, dated and approved by relevant level of audit staff with sufficient cross reference. * With evidence of effective audit planning, work done, sufficient and quality evidence. * Outstanding matters are cleared in due course. There are a number of companies who offer electronic working paper tools for accountants.The leading providers include: Wolters Kluwer, CaseWare, Thomson, Dat a Prime Solutions, WorkPapers. Pro and Saltlake Infosolutions. Their products are TeamMate, CaseWare Working Papers, Engagement CS, Draftworx, WorkPapers and APEX Audit System respectively. Audit Working Paper Format 1. The diversity of audit assignment prevents the establishment of a single system or design of working papers to be used. Therefore, a uniform working paper format may not be used but work papers for functional areas such as cash receipts should display conformity in various types of audits. 2.Work papers may be in the form of paper, tapes, disks, diskettes, films, etc. There should be backup copies of electronically generated working papers. The backup copies should not be stored with the original copies. ————————————————- Purpose of working papers Working papers are the evidence of work done by the auditor, he should prepare working papers in order to provi de evidence that audit was properly performed according to ISA standards. Working papers support auditor, in-case he is being sued in court by the client, for negligence of audit work. ———————————————— Importance of working papers 1. Working papers are instruments vital to the successful accomplishment of all audit assignments performed. The working papers provide documented evidence of an examination and evaluation and provide a connecting link between the work which is performed and the final audit report. Hence, their importance cannot be overly emphasized. 2. To a major extent, every auditor is judged by his skill and ability in preparing working papers.When working papers are prepared in good form with proper attention to layout, design, and legibility, with complete headings, explanations of sources, and verification of work performed, they create a feeling of confid ence in the ability of the staff member. Working papers should always convey an impression of system and order and conscientious attention to detail, coupled with a clear distinction between the important and the trivial. 3. Another test of good working papers occurs when it is necessary for one staff member to leave a partially completed assignment and turn it over to another staff member.If the latter can proceed without confusion then the working papers have stood the critical test of being able to stand on their own. 4. Every auditor will be expected to continuously strive for the highest standards of excellence in the preparation of working papers. ————————————————- Purposes served by Auditing working papers 1. Audit working papers serve four major purposes: A. They constitute a permanent record of the objectives and scope of the audit, as well as the work performed d uring the audit. Work papers organize and coordinate all phases of the audit.B. They contain the back-up material in support of the audit findings, conclusions, opinions, and comments. C. They contain the basic material from which the audit report is prepared. D. They reflect the quality and reliability of the work performed by the auditor and substantiate and explain in detail the opinions and findings presented to University management. 2. Working papers have a number of additional uses both during and after the audit. These are to control audit progress by showing the auditor what audit procedures have been completed and what audit procedures have not been completed.Working papers also provide: A. A basis for study of patterns and trends. B. Aid in the internal audit staff's professional development. C. Detailed supporting material for use in discussion with operating personnel. D. A source of evidence in litigation and in administrative actions. E. A basis for supervisory review and evaluation of audit performance. F. A permanent record for use in planning and carrying out future audits. G. Demonstrate that auditors have complied with the Standards for the Professional Practice of Internal Auditors. ————————————————-Planning and Preparing Auditing working papers ————————————————- 1. The preparation of audit working papers must be planned so that they will substantively fulfill the purposes mentioned in Section 1003. An audit program provides much help in the planning of working papers. The program reflects the objectives of the audit and the nature of the information required. Thus, many of the areas of inquiry are identified as well as the general types of working papers that will be needed to record the work performed in those areas.H owever, methods of operations are never precisely the same in two â€Å"like† organizational elements, nor are the circumstances under which the operations are carried out identical. For this reason, audits of similar organizations and activities should not be performed exactly alike nor should stereotyped working papers be prepared. ————————————————- 2. Each section of the working papers must be planned to satisfy some requirement of the audit program. When the audit is completed, the working papers should contain data needed to fulfill all of the objectives of the audit.Adequate planning of working papers requires the auditor to: ————————————————- A. Determine the nature and extent of the information that will be needed to comply with the audit objective s and to plan the format and preparation of working papers that will be needed to record this information. ————————————————- B. Index and file all work papers according to Audit Workpaper Checklist. ————————————————- C. Devise legends (symbols) and a method of cross-referencing.Where applicable, the standard tickmarks developed by Audit and Management Services should be used. ————————————————- 3. Thought should be given in preparation of working papers to their potential use as exhibits in an audit report. ————————————————- ——â⠂¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€- ————————————————- Principles and Methods of Documentation ————————————————- 1. Working papers are the basis on which the entire audit rests.Since these papers are, in fact, the documentation of the audit, thoroughness in their preparation is essential. ————————————————- 2. Describing the Work Performed. By fully describing the work you have performed in your working papers, you are able to render a complete accounting of the scope and depth of your coverage. Each working paper should identify the following: ————†”———————————- A. Scope. Your conclusions usually result from selective tests.By clearly showing the scope of the work performed, you are able to support your conclusions and where probability sampling is used, support the projection of conclusions drawn from selective tests to the entire subject area under audit. In the examination of documents, the scope must identify the size of the sample, the universe from which the sample is drawn, the method of selection, and the basis for these decisions. When sampling methods are used, the sampling plan must be carefully explained. ————————————————- ————————————————-Working Paper Format of Auditing Working Papers ——— Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€- 1. The diversity of audit assignment prevents the establishment of a single system or design of working papers to be used. Therefore, a uniform working paper format may not be used but work papers for functional areas such as cash receipts should display conformity in various types of audits. ————————————————- 2. Workpapers may be in the form of paper, tapes, disks, diskettes, films, etc. There should be backup copies of electronically generated working papers.The backup copies should not be stored with the original copies. ————————————————- ———————————————â€⠀- Contents of Auditing working papers CONTRACT LETTER: The working papers contain the contract letter. This letter gives right to a person to a start work of audit. It states the terms and conditional of appointment of an auditor. The nature and amount of work is recorded. This letter becomes a part of audit working papers. 2. AUDIT PROGRAMME: An audit programme is a detailed plane of action to be used for audit. It is a time table of staff duties.The books to be examined are stated in audit programme. Every audit work requires programme and then master audit programme is prepared to cover all activities. 3. AUDIT NOTE BOOK: The audit notebook is a part of audit working papers. It may be bound book or loose-leaf card form. It contains useful information about the business enterprise. When audit report is drafted this book provides data for such report. The weak points like missing vouchers, queries not settle are stated in it 4. COPIES OF DOCUMENTS: The copies of various documents are included in audit working papers.The partnership deed, article of association, memorandum of association, trust deed, lease contract and similar other papers are collected from the management. These papers are useful to determine the performance of business work. 5. COPIES OF CRRESPONDENCE: The copies of correspondence become part of audit working papers. The auditor can write letter to other parties. The replies can be received from debtors and creditors. The audit staff must keep the exchange of letter between auditor and other people 6. SCHEDULE OF DEBTORS: The client provides the schedule of debtors.This list is compared with the books of accounts. The auditors can confirm the balance from various debtors. He collects facts and figures by writing letters to the customers 7. STOCK CERTIFICATE:   The stock certificate is received from the management. The auditor can watch the stock taking process. When the stock is lying in public warehouse, the certificate of warehouse kee per is accepted for audit 8. COPIES OF PREVIOUS AUDIT: The auditor can collect copies of previous audit reports. These papers become part of audit working papers. The auditor can note the weakness stated in the old report.He can examine that same points are not repeated in the books under review. 9. RESOLUTION COPIES: Auditor collects the copies of resolutions. These copies are part of working papers. These copiers are part of working papers. The decisions made by the directors and shareholders are implemented in preparing of books of accounts. The auditor can determine whether such decisions are implemented. 10. DEPRECIATION: The audit working papers contains the particulars of depreciation. The rate of depreciation can be applied through out the life of an asset.The reasonable amount of depreciation can be charged every year. The auditor can determine the exact amount of depreciation. 11. INVESTMENTS: The management can buy and sell shares and debentures of different companies. Th e investment can be exchanged through brokers. The register of investments shall the purpose to collect various particulars relating to investments 12. MANAGEMENT CERTIFICATES: The management may provide certificates to the auditors. This certificate becomes a part audit working papers. The certificates may relate to inventory valuation and similar other matters.The auditor can rely these certificates in preparing audit report. 13. DETAIL OF QUESTIONS: The auditor can ask the number of questions to the management. The details of question asked are recorded in the audit working papers. The questions not properly answered are included in the audit report. The queries settled may be dropped from the papers. 14. OTHER PAPERS: The audit working papers may contain other papers. The auditor can collect information from experts like stock values, engineers, advocates and other consultants. These papers furnish valuable facts and figures about the financial information. ——†”————————————— Ownership and Custody of Auditing working papers Working papers are the property of the auditor, and some states have statutes that designate the auditor as the owner of the working papers. The auditor's rights of ownership, however, are subject to ethical limitations relating to the confidential relationship with clients. Certain of the auditor's working papers may sometimes serve as a useful reference source for his client, but the working papers should not be regarded as a part of, or a substitute for, the client's accounting records.The auditor should adopt reasonable procedures for safe custody of his working papers and should retain them for a period sufficient to meet the needs of his practice and to satisfy any pertinent legal requirements of records retention. —————————————†”——- Confidential Nature of Auditing working papers 1. Information obtained through audits should be treated as confidential not only as to outsiders but also as to employees of the entity audited who would not otherwise have access to the information.Further, the working papers include information concerning the scope of the examination and the extent of selective tests made, and this information should not be available to the staff of the audited entity. Therefore, audit working papers should be safeguarded at all times against the possibility of their being examined by unauthorized persons. 2. Client or outside agency request to review Audit and Management Services work papers must be approved by an appropriate official.

Child Poverty in the UK Essay

Poverty means people are unable to live their lives to the minimum standard of the society in which they live. Inadequate income is the overall deciding factor of poverty when basic material needs cannot be met and people are excluded from taking part in their society because of this situation. Third world countries are the stereotypical places that people associate with poverty yet according to The Department for Work and Pensions (DWP, 2012) there are 3. 6 million children living in poverty in the UK today. That’s 27 per cent of children, or more than one in four. Therefore, the face of poverty is now a child from a heavily populated urban area in the UK, living in poor quality social housing, where local governments are operating on reduced budgets and wages for the employed aren’t sufficient enough to cover the rising costs of childcare. The effects of child poverty in the UK create a cycle of intergenerational poverty including poor health, low educational attainment and limited social mobility. Children need to be educated to a standard to enable them to gain employment, contribute to society and therefore eliminate the cost to our society. Barnardos (2012), states that the risk of children living in poverty is greatly dependent upon circumstance. The unemployed face benefit cuts resulting in low income; large families are at risk due to increased costs in providing for additional children and young parents just beginning in the world of employment will earn low salaries due to their age. Working families and lone parents deal with government cuts to tax credits; closures of Sure Start Centres and are living on the ‘bread line’ because the minimum wage is low and often they do not progress onto higher paid jobs or better prospects in employment. Children from poor families show low levels of educational attainment as supported by (End Child Poverty, 2012) where it is stated that â€Å"poverty predicts educational outcomes† and children from poor backgrounds do not perform as well academically or achieve the qualifications required to secure well-paid jobs. Therefore, the cycle of poverty remains unbroken, which is a result of intergenerational poverty. A restricted benefits system along with low paid jobs creates an economic inequality gap as suggested by (TED, 2011) which results in limited social mobility. According to The Economic and Social Research Council (ESRC, 2012), children that have low educational attainment also become disadvantaged in other areas of their lives. This can be carried into adulthood limiting their employability and the opportunity for progression. Behavioural and psychological issues arise from educational failures and feelings of social inequality and personal failure can contribute towards on-going mental health problems. Therefore, it is apparent that child poverty increases health issues and costs to The National Health Service (NHS) spanning several years of a person’s life time. D Acheson (1998) draws attention to how poverty effects maternal health and increases low birth weights which are linked to disabilities, poor physical and emotional health in childhood and even deaths. This again is the result of the poverty cycle which creates a long term social cost as argued by Polly Toynbee (BBC Today, 2011) where the view is held that child poverty is creating a social deficit that is becoming harder to get out of. To stop this social deficit growing there are changes that need to be made by the government and by society as a whole to eradicate child poverty. As concluded in the research by D Hirsch, (2006) increased benefits and tax credits directed specifically towards poor families and extra payments for larger families are needed. Provisions for affordable child care will give incentives to work and enable parents to be able to afford to work. Looking longer term to solve the problem, emphasis is made upon educating the parents of tomorrow by supporting the disadvantaged in education now. The government’s commitment to end child poverty, (Child Poverty Act 2010) has, according to L Judge (2012, p. ) shown significant improvement in educational attainment and students staying on in further education as well as a decrease in income poverty, mental health issues and homelessness. There are many charities campaigning from different angles and in different problematic areas to end child poverty; for example, Barnardos (2012 ) are campaigning for a fairer and more accessible financial system through banks and post offices, since their investigation revealed that poor families are vulnerable to having to pay extortionate prices to purchase essential items they need via expensive rent-to-own schemes . Society must acknowledge and take responsibility for the snowballing effects of child poverty as it is partly to blame for its existence. Decisions in voting for government along with attitudes held by people within the UK can fuel child poverty’s growth or eradicate its existence. Just as poverty limits a child’s potential, this in the long term limits society and the economies chance to reach its full potential, thus affecting all inhabitants within the UK whether or not they are rich or poor. To ensure a healthy, positive, lucrative, secure and trusting future environment for all to live in, society today must care about the existence of the next generation and care about today’s children in their communities. In this day and age in a country considered rich within Europe, there should not be children going hungry, missing education or feeling the cold. Children are vulnerable and they have only adults to rely on to make the right decisions for them and to guide them. These are the reasons why we should care about Child Poverty in the UK because it is the responsibility and duty of society to care.